,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #cfjh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #bd1 #bjae  
,mr4 ,tib]i 7= himself1 ,mr4 ,r5acci1   
,mr4 ,kelly ( ,p5nsylvania1 ,mrs4       
,beatty1 ,mr4 ,/iv]s1 ,mr4 ,w5/rup1 &   
,mr4 ,pompeo7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to exempt am\nts  
paid = aircraft managem5t s]vices f !   
excise taxes impos$ on transportation by
 air4  #a4 ,am\nts paid = aircraft      
managem5t s]vices  7a7 ,9 g5]al         
,subsection 7e7 ( section #dbfa ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#e7 ,am\nts paid = aircraft managem5t  
s]vices  7,a7 ,9 g5]al ,no tax %all be  
impos$ by ?is section or section #dbga  
on any am\nts paid by an aircraft own] =
 aircraft managem5t s]vices relat$ to-- 
7i7 ma9t5ance & support ( ! aircraft    
own]'s aircraft2 or  7ii7 flights on !  
aircraft own]'s aircraft4  7,b7         

,aircraft managem5t s]vices ,= purposes 
( subp>agraph 7,a71 ! t]m aircraft      
managem5t s]vices includes assi/+ an    
aircraft own] ) adm9i/rative & support  
s]vices1 su* z s*$ul+1 flight plann+1 & 
wea!r =eca/+2 obta9+ insurance2         
ma9t5ance1 /orage & fuel+ ( aircraft2   
hir+1 tra9+1 & provision ( pilots &     
crew2 e/abli%+ & comply+ ) safety /&>ds2
 or su* o!r s]vices necess>y to support 
flights op]at$ by an aircraft own]4     
7,c7 ,lessee treat$ z aircraft own]  7i7
 ,9 g5]al ,= purposes ( ?is p>agraph1 ! 
t]m aircraft own] includes a p]son :o   
leases ! aircraft o!r ?an "u a          
disqualifi$ lease4  7ii7 ,disqualifi$   
lease ,= purposes ( clause 7i71 ! t]m   
disqualifi$ lease means a lease f a     
p]son provid+ aircraft managem5t s]vices
 ) respect to su* aircraft 7or a relat$ 
p]son 7)9 ! mean+ ( section             
#dfe7;b77#c77;,c77 to ! p]son provid+   
su* s]vices71 if su* lease is = a t]m ( 
#ca days or less4  7,d7 ,pro rata       
allocation ,if any am\nt paid to a p]son

 repres5ts 9 "p an am\nt paid = s]vices 
n describ$ 9 subp>agraph 7,a71 ! tax    
impos$ by subsection 7a71 if applicable 
to su* am\nt1 %all be appli$ to su*     
paym5t on a pro rata basis4  4  7b7     
,effective date ,! am5dm5t made by ?is  
section %all apply to am\nts paid beg9n+
 aft] ! date ( ! enactm5t ( ?is ,act4