,,ii  #aaeth ,,congress  #ast ,session  
,s4 #cba  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #g        
7legislative day1 ,february #f71        
#bjag,mr4 ,brown 7for himself and ,mr4  
,portman7 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 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         

aircraft1 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-- 
7i7 assisting an aircraft owner with    
administrative and support services1    
such as scheduling1 flight planning1 and
 weather forecasting1  7ii7 obtaining   
insurance1  7iii7 maintenance1 storage  
and fueling of aircraft1  7iv7 hiring1  
training1 and provision of pilots and   
crew1  7v7 establishing and complying   
with safety standards1 and  7vi7 such   
other services as are 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 ,in the
 case of amounts paid to any person     
which 7but for this subsection7 are     
subject to the tax imposed by subsection
 7a71 a portion of which consists of    
amounts described in subparagraph 7,a71 
this paragraph shall apply on a pro rata
 basis only to the portion which        
consists of amounts described in such   
subparagraph4  4  7b7 ,effective date   
,the amendment made by this section     
shall apply to amounts paid after the   
date of the enactment of this ,act4