,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #hfdd  ,,in ,,the ,,house ,,of  
,,representatives  ,april #cj1 #bjbf,mr4
 ,vindman 7for himself1 ,ms4 ,mc,donald 
,rivet1 and ,mr4 ,landsman7 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 disallow     
deductions with respect to certain      
expenses relating to private planes4    
#a4 ,short title ,this ,act may be cited
 as the ,stop ,subsidizing ,private     
,jets of #bjbf4  #b4 ,disallowance of   
certain expenses relating to private    
planes  7a7 in general ,section #afb of 
the ,internal ,revenue ,code of #aihf is
 amended by redesignating subsection 7s7
 as subsection 7t7 and by inserting the 
following new subsection after          
subsection 7r73  7s7 ,disallowance of   
certain expenses relating to private    
planes  7#a7 ,in general ,no deduction  
shall be allowed under this chapter for 
amounts paid or incurred for            

disqualified private plane expenditures4
  7#b7 ,disqualified private plane      
expenditures ,for purposes of this      
subsection1 the term disqualified       
private plane expenditures means amounts
 paid or incurred to purchase1 maintain1
 or operate any fixed-wing aircraft     
7including any deduction for            
depreciation or amortization thereof7   
other than-- 7,a7 an aircraft--  7i7 an 
aircraft which is primarily used to     
transport property1 or  7ii7 an aircraft
 which is modified for use in           
agriculture1 firefighting1 or for       
emergency medical purposes1 and which is
 used by the taxpayer primarily for the 
purpose for which such aircraft has been
 modified1 or  7,b7 by a taxpayer in the
 course of a trade or business of the   
taxpayer-- 7i7 of providing instruction 
in aeronautics1  7ii7 of offering       
skydiving services to the public1  7iii7
 of offering transportation of persons  
by air along fixed and scheduled routes1
 if such services are predominately     

available for purchase by the general   
public1 or  7iv7 of offering flights to 
the public for which the sole purpose is
 sightseeing4  4  7b7 ,effective date   
,the amendments made by this section    
shall apply to amounts paid or incurred 
after ,december #ca1 #bjbe4