[Congressional Bills 112th Congress] [From the U.S. Government Publishing Office] [S. 3451 Introduced in Senate (IS)] 112th CONGRESS 2d Session S. 3451 To exempt certain air taxi services from taxes on transportation by air. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES July 26, 2012 Mr. Begich introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To exempt certain air taxi services from taxes on transportation by air. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. EXEMPTION OF CERTAIN AIR TAXI SERVICES FROM TAXES ON TRANSPORTATION BY AIR. (a) In General.--Section 4281 of the Internal Revenue Code of 1986 is amended-- (1) by inserting ``(irrespective of intermittent stops to view an attraction) or an on-demand flight to or from an area not connected by paved roads to any airport'' after ``sightseeing'', and (2) by adding at the end the following new sentence: ``For purposes of the preceding sentence, the term `on-demand flight' means any flight for which the departure time, departure location, and arrival location are specifically negotiated with the customer.''. (b) Effective Date.--The amendments made by this section shall apply to taxes imposed before, on, or after the date of the enactment of this Act, but only to the extent such taxes have not been paid before such date. <all>