,i #aag? ,,congress #b;d ,session ,h4 ,r4 #gedg ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,april #ba1 #bjbb,mr4 ,blum5au] introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to impose excise taxes on pass5g] space travel4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,secur+ ,protections ,aga9/ ,c>bon ,emissions ,tax ,act or z ! ,,space ,tax ,act4 #b4 ,excise taxes on pass5g] space travel 7a7 ,9 g5]al ,*apt] #cc ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by ins]t+ aft] sub*apt] ,c ! foll[+ new sub*apt]3 ,d ,pass5g] space travel ,sec4 #dbhe4 ,pass5g] tax4 ,sec4 #dbhf4 ,laun* tax4 ,sec4 #dbhg4 ,def9itions & special rules4 #dbhe4 ,pass5g] tax 7a7 ,9 g5]al ,!re is h]eby impos$ on ! am\nt paid = taxable space transportation ( any non-exempt p]son a tax equal to #aj p]c5t ( ! am\nt s paid4 7b7 ,by :om paid ,! taxes impos$ by ?is section %all be paid by ! p]son mak+ ! paym5t subject to tax4 7c7 ,taxable space transportation ,= purposes ( ?is section1 ! t]m taxable space transportation means transportation on any space vehicle if ! laun* or re5try ( su* vehicle is requir$ to be lic5s$ "u *apt] #eji ( title #ea1 ,unit$ ,/ates ,code4 #dbhf4 ,laun* tax 7a7 ,9 g5]al ,!re is h]eby impos$ on ea* taxable space laun* a tax equal to-- 7#a7 #b1jjj1jjj if any portion ( ! int5tional flight pa? ( any pass5g]-c>ry+ portion ( ! space vehicle is o!r ?an a suborbital trajectory1 & 7#b7 #ajj1jjj 9 any o!r case4 7b7 ,by :om paid ,! tax impos$ by ?is section %all be paid by ! p]son :i* obta9s 7or is requir$ to obta97 ! lic5se describ$ 9 subsection 7c77#a74 7c7 ,taxable space laun* ,= purposes ( ?is section1 ! t]m taxable space laun* means any laun* ( a space vehicle if-- 7#a7 su* laun* is requir$ to be lic5s$ "u *apt] #eji ( title #ea1 ,unit$ ,/ates ,code1 & 7#b7 "o or m non-exempt p]sons are transport$ by su* vehicle4 7d7 ,treatm5t ( laun* & re5try vehicles :i* are laun*$ toge!r ,a laun* vehicle & a re5try vehicle :i* are laun*$ toge!r %all be treat$ z a s+le space vehicle = purposes ( ?is section4 7e7 ,inflation adju/m5t ,9 ! case ( any cal5d> ye> aft] #bjbb1 ea* doll> am\nt 9 subsection 7a7 %all be increas$ by an am\nt equal to-- 7#a7 su* doll> am\nt1 multipli$ by 7#b7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = su* cal5d> ye>1 det]m9$ by sub/itut+ cal5d> ye> #bjba = cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 !re(4 ,any increase det]m9$ "u ! prec$+ s5t5ce %all be r\nd$ to ! ne>e/ doll>4 #dbhg4 ,def9itions & special rules 7a7 ,def9itions ,= purposes ( ?is *apt]-- 7#a7 ,space vehicle ,! t]m space vehicle means any laun* vehicle & any re5try vehicle4 7#b7 ,non-exempt p]son ,! t]m non-exempt p]son means any p]son o!r ?an-- 7,a7 crew1 or 7,b7 a gov]nm5t a/ronaut4 7#c7 ,o!r t]ms ,! foll[+ t]ms %all h ! same mean+ giv5 su* t]ms 9 section #ejijb ( title #ea1 ,unit$ ,/ates ,code3 7,a7 ,crew1 except t 9 no ev5t %all a p]son be treat$ z crew = purposes ( ?is *apt] if ! am\nt :i* w\ld be subject to tax "u section #dbhe if su* p]son 0 n s treat$ exce$s ! am\nt ( comp5sation t su* p]son receives = s]vices z crew4 7,b7 ,gov]nm5t a/ronaut4 7,c7 ,laun* vehicle4 7,d7 ,re5try vehicle4 7,e7 ,suborbital trajectory4 7b7 ,regulatory au?ority ,! ,secret>y may issue su* regulation or o!r guidance z ! ,secret>y det]m9es necess>y or appropriate to c>ry out ! purposes ( ?is sub*apt]1 includ+ rules simil> to ! rules ( subsections 7a71 7b71 7c71 & 7d7 ( section #dbfc ) respect to ! taxes impos$ by section #dbhe4 4 7b7 ,cr$it or refund to c]ta9 p]sons collect+ pass5g] tax ,section #fdae ( su* ,code is am5d$ by /rik+ or #dbga ins]t+ #dbga1 or #dbhe4 7c7 ,cl]ical am5dm5t ,! table ( sub*apt]s = *apt] #cc ( su* ,code is am5d$ by ins]t+ aft] ! item relat+ to sub*apt] ,c ! foll[+ new item3 ,sub*apt] ,d4 ,pass5g] space travel4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to cal5d> qu>t]s beg9n+ m ?an #fj days aft] ! date ( ! enactm5t ( ?is ,act4