,,ib  ,union ,cal5d> ,no4 #fah  #aad?   
,,congress  #b;d ,session  ,h4 ,r4 #cfjh
  ,report ,no4 #aad-gic  ,,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  ,septemb] 
#bg1 #bjaf;,additional sponsors3 ,ms4   
,wilson ( ,florida1 ,mr4 ,graves (      
,miss\ri1 ,mr4 ,coll9s ( ,new ,york1 &  
,mr4 ,re$  ,septemb] #bg1 #bjaf ,report$
 ) an am5dm5t1 committ$ to ! ,committee 
( ! ,:ole ,h\se on ! ,/ate ( ! ,union1 &
 ord]$ to be pr9t$ ,/rike out all aft] !
 enact+ clause & ins]t ! "p pr9t$ 9     
italic ,= text ( introduc$ bill1 see    
copy ( bill z introduc$ on ,septemb]    
#bd1 #bjae  ,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 ,section #dbfa7;e7 ( ! ,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  7,e7 ,c]ta9
 paym5ts treat$ z made by aircraft own] 
,9 ! case ( an aircraft own] :i* is     
:olly-own$ by ano!r p]son1 am\nts paid  
by su* o!r p]son on behalf ( su*        
aircraft own] %all be treat$ = purposes 
( ?is p>agraph z hav+ be5 paid directly 
by su* aircraft own]4  4  7b7 ,effective
 date ,! am5dm5t made by ?is section    

%all apply to am\nts paid aft] ! date ( 
! enactm5t ( ?is ,act4  ,septemb] #bg1  
#bjaf ,report$ ) an am5dm5t1 committ$ to
 ! ,committee ( ! ,:ole ,h\se on ! ,/ate
 ( ! ,union1 & ord]$ to be pr9t$