,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #hfdd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #cj1 #bjbf,mr4 
,v9dman 7= himself1 ,ms4 ,mc,donald     
,rivet1 & ,mr4 ,l&sman7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to disall[ d$uctions ) respect to 
c]ta9 exp5ses relat+ to private planes4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,/op ,subsidiz+ ,private ,jets (      
#bjbf4  #b4 ,disall[ance ( c]ta9 exp5ses
 relat+ to private planes  7a7 9 g5]al  
,section #afb ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by r$esignat+         
subsection 7s7 z subsection 7t7 & by    
ins]t+ ! foll[+ new subsection aft]     
subsection 7r73  7s7 ,disall[ance (     
c]ta9 exp5ses relat+ to private planes  
7#a7 ,9 g5]al ,no d$uction %all be all[$
 "u ?is *apt] = am\nts paid or incurr$ =
 disqualifi$ private plane exp5ditures4 
7#b7 ,disqualifi$ private plane         
exp5ditures ,= purposes ( ?is           

subsection1 ! t]m disqualifi$ private   
plane exp5ditures means am\nts paid or  
incurr$ to pur*ase1 ma9ta91 or op]ate   
any fix$-w+ aircraft 7includ+ any       
d$uction = depreciation or amortization 
!re(7 o!r ?an-- 7,a7 an aircraft--  7i7 
an aircraft :i* is prim>ily us$ to      
transport prop]ty1 or  7ii7 an aircraft 
:i* is modifi$ = use 9 agriculture1     
firefight+1 or = em]g5cy m$ical         
purposes1 & :i* is us$ by ! taxpay]     
prim>ily = ! purpose = :i* su* aircraft 
has be5 modifi$1 or  7,b7 by a taxpay] 9
 ! c\rse ( a trade or bus9ess ( !       
taxpay]-- 7i7 ( provid+ in/ruction 9    
a]onautics1  7ii7 ( (f]+ skydiv+ s]vices
 to ! public1  7iii7 ( (f]+             
transportation ( p]sons by air along    
fix$ & s*$ul$ r\tes1 if su* s]vices are 
pr$om9ately available = pur*ase by !    
g5]al public1 or  7iv7 ( (f]+ flights to
 ! public = :i* ! sole purpose is       
sightsee+4  4  7b7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to am\nts paid or incurr$ aft] ,decemb] 

#ca1 #bjbe4