,,ii  #aadth ,,congress  #ast ,session  
,s4 #beja  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,february #d1  
#bjaf,ms4 ,murkowski introduced the     
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to modify the   
exemption for certain aircraft from the 
excise taxes on transportation by air4  
#a4 ,short title ,this ,act may be cited
 as the ,small ,aircraft ,tax           
,modification ,act of #bjae4  #b4       
,modification of excise tax exemption   
for small aircraft on established lines 
7a7 ,in general ,section #dbha of the   
,internal ,revenue ,code of #aihf is    
amended--  7#a7 in subsection 7a71 by   
striking #f1jjj pounds or less and      
inserting #ab1ejj pounds or less1 and   
7#b7 by striking subsection 7c7 and     
inserting the following3  7c7           
,established line ,for purposes of this 
section1 an aircraft shall not be       
considered as operated on an established

 line if such aircraft is performing an 
on-demand operation 7as defined in      
section #aaj4b of title #ad1 ,code of   
,federal regulations1 as in effect on   
the date of the enactment of the ,small 
,aircraft ,tax ,modification ,act of    
#bjae74  4  7b7 ,effective date ,the    
amendments made by this section shall   
apply to taxable transportation provided
 after the date of the enactment of this
 ,act4