,,ii  #aae? ,,congress  #a/ ,session    
,s4 #cba  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #g            
7legislative day1 ,febru>y #f71         
#bjag,mr4 ,br[n 7= himself & ,mr4       
,portman7 introduc$ ! foll[+ bill2 :i* 0
 read twice & ref]r$ to ! ,committee on 
,f9ance  ,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 aircraft1 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-- 7i7 assi/+ 
an aircraft own] ) adm9i/rative &       
support s]vices1 su* z s*$ul+1 flight   
plann+1 & wea!r =eca/+1  7ii7 obta9+    
insurance1  7iii7 ma9t5ance1 /orage &   
fuel+ ( aircraft1  7iv7 hir+1 tra9+1 &  
provision ( pilots & crew1  7v7 e/abli%+
 & comply+ ) safety /&>ds1 &  7vi7 su*  
o!r s]vices z are necess>y to support   
flights op]at$ 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 ,9 ! case ( am\nts paid to   

any p]son :i* 7b = ?is subsection7 are  
subject to ! tax impos$ by subsection   
7a71 a portion ( :i* consi/s ( am\nts   
describ$ 9 subp>agraph 7,a71 ?is        
p>agraph %all apply on a pro rata basis 
only to ! portion :i* consi/s ( am\nts  
describ$ 9 su* subp>agraph4  4  7b7     
,effective date ,! am5dm5t made by ?is  
section %all apply to am\nts paid aft] !
 date ( ! enactm5t ( ?is ,act4