,,ii  #aah? ,,congress  #a/ ,session    
,s4 #aeej  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #aa1 #bjbc,mr4    
,s*atz introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to include fees   
paid by airl9e pass5g]s = goods &       
s]vices (f]$ dur+ ! c\rse ( a flight z  
am\nts paid = taxable transportation4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,l[] ,fees1 ,bett] ,airports ,act (   
#bjbc4  #b4 ,fees paid by airl9e        
pass5g]s = goods & s]vices (f]$ dur+    
flight  7a7 ,9 g5]al ,section #dbfa7;e7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#f7 ,fees paid = goods &    
s]vices  7,a7 ,9 g5]al ,any am\nt paid  
to an air c>ri] 7or any relat$ p]son7 = 
any applicable product 9 connection )   
taxable transportation %all be treat$ = 
purposes ( subsection 7a7 z an am\nt    
paid = taxable transportation1 & su*    
am\nt %all be taxable "u subsection 7a7 

)\t reg>d to any o!r provision ( ?is    
sub*apt]4  7,b7 ,applicable product 9   
connection ) taxable transportation ,=  
purposes ( ?is p>agraph1 ! t]m          
applicable product 9 connection )       
taxable transportation means any good or
 s]vice :i* is relat$ to taxable        
transportation & :i* is (f]$ prior to or
 dur+ su* taxable transportation1       
includ+-- 7i7 any s]vice relat$ to      
ticket+1 book+1 or ! pur*ase ( su*      
taxable transportation 7includ+ paym5t  
process+ & ! *ange or cancellation or   
any ticket or res]vation71 reg>dless (  
:e!r su* s]vice is (f]$ or provid$      
electronically1 by telephone1 or 9      
p]son1  7ii7 ! direct pur*ase ( frequ5t 
fly] miles or qualify+ po9ts t[>d airl9e
 /atus f a frequ5t fly] or simil>       
program1 includ+ any subscriptions      
relat$ to su* pur*ase1  7iii7 ! ability 
to r$eem frequ5t fly] miles or po9ts =  
transportation ( p]sons by air or to    
accel]ate ! accumulation ( frequ5t fly] 
miles or po9ts1  7iv7 any s]vice relat+ 

to seat+ or bo>d+1 includ+ seat         
assignm5ts1 upgrades to a high] level   
seat+ product1 priority bo>d+1 or e>ly  
*eck-91  7v7 ! transportation 7:e!r     
*eck$ or c>ry-on7 ( any baggage1 animal1
 or o!r prop]ty ( ! pass5g]1  7vi7 any  
9-flight food or bev]age1  7vii7 any    
9-flight ent]ta9m5t or wireless int]net 
s]vice1  7viii7 any accommodation or    
assi/ance provid$ = an unaccompani$ m9or
 pass5g]1  7ix7 memb]%ip 9 an airl9e    
club or simil> program t entitles !     
pass5g] to-- 7,i7 free or disc\nt$      
transportation by air1 or  7,,ii7 goods 
or s]vices describ$ 9 any o!r clause (  
?is subp>agraph1 &  7x7 any o!r good or 
s]vice id5tifi$ by ! ,secret>y =        
purposes ( ?is p>agraph4  7,c7          
,regulations ,n lat] ?an #bd mon?s aft] 
! date ( enactm5t ( ?is p>agraph1 !     
,secret>y %all issue su* regulations or 
o!r guidance z ! ,secret>y det]m9es     
necess>y to c>ry out ! purposes ( ?is   
p>agraph4  4  7b7 ,effective date  7#a7 
,9 g5]al ,except z provid$ 9 p>agraph   

7#b71 ! am5dm5t made by ?is section %all
 apply to am\nts paid aft] ! date ( !   
enactm5t ( ?is ,act4  7#b7 ,special rule
 = applicable products id5tifi$ by !    
,secret>y ,9 ! case ( any good or s]vice
 id5tifi$ by ! ,secret>y ( ! ,treasury  
7or ! ,secret>y's delegate7 pursuant to 
section #dafa7;e77#f77;,b77x7 ( !       
,int]nal ,rev5ue ,code ( #aihf 7z add$  
by subsection 7a771 ! am5dm5t made by   
?is section %all apply to am\nts paid   
aft] ! e>li] (-- 7,a7 ! date det]m9$ by 
! ,secret>y ( ! ,treasury 7or !         
,secret>y's delegate71 or  7,b7 ! date t
 is #ab mon?s aft] ! date on :i* !      
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 id5tifi$ su* good 
or s]vice pursuant to su* section4