,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #hif  ,,in ,,the ,,house ,,of   
,,representatives  ,february #f1        
#bjag,mr4 ,tiberi 7for himself1 ,mrs4   
,beatty1 ,mr4 ,kelly of ,pennsylvania1  
,mr4 ,renacci1 ,mr4 ,stivers1 and ,mr4  
,wenstrup7 introduced the following     
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to exempt amounts paid  
for aircraft management services from   
the excise taxes imposed on             
transportation by air4  #a4 ,amounts    
paid for aircraft management services   
7a7 ,in general ,subsection 7e7 of      
section #dbfa of the ,internal ,revenue 
,code of #aihf is amended by adding at  
the end the following new paragraph3    
7#e7 ,amounts paid for aircraft         
management services  7,a7 ,in general   
,no tax shall be imposed by this section
 or section #dbga on any amounts paid by
 an aircraft owner for aircraft         
management services related to--  7i7   

maintenance and support of the aircraft 
owner's aircraft2 or  7ii7 flights on   
the aircraft owner's aircraft4  7,b7    
,aircraft management services ,for      
purposes of subparagraph 7,a71 the term 
aircraft management services includes   
assisting an aircraft owner with        
administrative and support services1    
such as scheduling1 flight planning1 and
 weather forecasting2 obtaining         
insurance2 maintenance1 storage and     
fueling of aircraft2 hiring1 training1  
and provision of pilots and crew2       
establishing and complying with safety  
standards2 or such other services       
necessary to support flights operated by
 an aircraft owner4  7,c7 ,lessee       
treated as aircraft owner  7i7 ,in      
general ,for purposes of this paragraph1
 the term aircraft owner includes a     
person who leases the aircraft other    
than under a disqualified lease4  7ii7  
,disqualified lease ,for purposes of    
clause 7i71 the term disqualified lease 
means a lease from a person providing   

aircraft management services with       
respect to such aircraft 7or a related  
person 7within the meaning of section   
#dfe7;b77#c77;,c77 to the person        
providing such services71 if such lease 
is for a term of #ca days or less4  7,d7
 ,pro rata allocation ,if any amount    
paid to a person represents in part an  
amount paid for services not described  
in subparagraph 7,a71 the tax imposed by
 subsection 7a71 if applicable to such  
amount1 shall be applied to such payment
 on a pro rata basis4  7,e7 ,certain    
payments treated as made by aircraft    
owner ,in the case of an aircraft owner 
which is wholly-owned by another person1
 amounts paid by such other person on   
behalf of such aircraft owner shall be  
treated for purposes of this paragraph  
as having been paid directly by such    
aircraft owner4  4  7b7 ,effective date 
,the amendment made by this section     
shall apply to amounts paid beginning   
after the date of the enactment of this 
,act4