Home > 106th Congressional Bills > H.R. 113 (ih) To remove certain restrictions on participation in the demonstration project conducted by the Secretary of Defense to provide health care for Medicare-eligible Department of Defense beneficiaries under the Federal Employees Health Benefits p...

H.R. 113 (ih) To remove certain restrictions on participation in the demonstration project conducted by the Secretary of Defense to provide health care for Medicare-eligible Department of Defense beneficiaries under the Federal Employees Health Benefits p...


Google
 
Web GovRecords.org








108th CONGRESS
  1st Session
                                H. R. 1139

To amend the Internal Revenue Code of 1986 to clarify the treatment of 
                     frequent flyer mileage awards.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 6, 2003

Mr. Meeks of New York introduced the following bill; which was referred 
                   to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to clarify the treatment of 
                     frequent flyer mileage awards.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Frequent Flyer Tax-Free Liability 
Act of 2003''.

SEC. 2. FINDINGS.

    Congress finds as follows:
            (1) Individuals should be able to receive and use frequent 
        flyer benefits for business or personal use without incurring 
        tax liability.
            (2) Taxation of frequent flyer benefits would raise a 
        myriad of questions, including questions regarding timing, 
        valuation, and foreign airlines, without obvious answers.
            (3) Taxation of frequent flyer benefits would result in 
        additional paperwork for consumers, airlines, hotels, car 
        rental companies, credit card issuers, and the Internal Revenue 
        Service.
            (4) Clarifying that frequent flyer benefits are not taxable 
        will encourage people to travel and aid the economy of the 
        United States.
            (5) The traveling public pays too much in taxes for travel-
        related services.

SEC. 3. CLARIFICATION OF TREATMENT OF FREQUENT FLYER MILEAGE AND 
              AWARDS.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting after section 139 
the following new section:

``SEC. 139A. FREQUENT FLYER MILEAGE AND AWARDS.

    ``(a) In General.--If an individual receives a frequent flyer 
benefit as a result of the purchase of property or services--
            ``(1) no amount shall be includible in such individual's 
        gross income by reason of receiving such benefit,
            ``(2) no deduction otherwise allowable for the purchase of 
        such property or services shall be reduced by reason of such 
        benefit, and
            ``(3) no deduction shall be allowed for the portion of any 
        travel-related service purchased using such a benefit.
    ``(b) Frequent Flyer Benefit.--For purposes of this section, the 
term `frequent flyer benefit' means any right to receive (or the 
receipt of) travel-related services, including air transportation 
services, lodging, automobile rental services, and passenger cruise 
ship accommodations, for an individual for free or at a reduced cost by 
reason of prior purchases of property or services. Such term shall 
include such a right only if the value of such right is de minimis 
relative to the cost of property or services purchased in order to 
receive such right.''.
    (b) Clarification of Treatment Under Reimbursement Arrangements.--
Subsection (c) of section 62 of such Code is amended by adding at the 
end the following: ``An arrangement shall not be treated as described 
in paragraph (2) merely because it permits the employee to retain a 
frequent flyer benefit (as defined in section 139A(b)).''.
    (c) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by inserting after 
the item relating to section 139 the following new item:

                              ``Sec. 139A. Frequent flyer mileage and 
                                        awards.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.
                                 <all>

Pages: 1

Other Popular 106th Congressional Bills Documents:

1 H.R. 5171 (ih) To amend the Internal Revenue Code of 1986 to permit a husband and wife to file a combined return to which separate tax rates apply. [Introduced in House] ...
2 H.R. 1775 (ih) To catalyze restoration of estuary habitat through more efficient financing of projects and enhanced coordination of Federal and non- Federal restoration programs, and for other purposes. [Introduced in House] ...
3 H.R. 1363 (ih) To specify that the legal public holiday known as Washington's Birthday be called by the name. [Introduced in House] ...
4 H.R. 3473 (ih) To amend the Omnibus Crime Control and Safe Streets Act of 1968 to restrict the transfer by local law enforcement agencies of certain firearms. [Introduced in House] ...
5 H.R. 3895 (ih) To provide for disclosure of fire safety standards and measures with respect to campus buildings, and for other purposes. [Introduced in House] ...
6 H.R. 2346 (ih) To authorize the enforcement by State and local governments of certain Federal Communications Commission regulations regarding use of citizens band radio equipment. [Introduced in House] ...
7 H.R. 764 (rh) To reduce the incidence of child abuse and neglect, and for other purposes. [Reported in House] ...
8 H.R. 4924 (ih) To establish a 3-year pilot project for the General Accounting Office to report to Congress on economically significant rules of Federal agencies, and for other purposes. [Introduced in House] ...
9 H.Res. 465 (ih) Expressing the sense of the House of Representatives that local, State, and Federal governments should collect and disseminate statistics on the number of newborn babies abandoned in public places. [Introduced in House] ...
10 S. 1218 (enr) To direct the Secretary of the Interior to issue to the Landusky School District, without consideration, a patent for the surface and mineral estates of certain lots, and for other purposes. [Enrolled bill] ...
11 H.Res. 75 (rh) Providing for consideration of the bill (H.R. 409) to improve the effectiveness and performance of Federal financial assistance programs, simplify Federal financial assistance application and reporting requirements, and improve the delivery...
12 H.R. 707 (ih) To amend the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize a program for predisaster mitigation, to streamline the administration of disaster relief, to control the Federal costs of disaster assistance, and for...
13 H.R. 98 (rh) To amend chapter 443 of title 49, United States Code, to extend the aviation war risk insurance program. [Reported in House] ...
14 S. 1877 (pcs) To amend the Federal Report Elimination and Sunset Act of 1995. [Placed on Calendar Senate] ...
15 H.R. 5094 (ih) To reduce the amount of paperwork and improve payment policies for health care services, to prevent fraud and abuse through health care provider education, and for other purposes. [Introduced in House] ...
16 H.Res. 661 (ih) Supporting youth civic literacy in the United States. [Introduced in House] ...
17 H.R. 419 (ih) To amend the Internal Revenue Code of 1986 to provide a tax credit to all families with young children, and for other purposes. [Introduced in House] ...
18 S. 100 (ris) To grant the power to the President to reduce budget authority. [Referral Instructions Senate] ...
19 H.J.Res. 34 (rh) Congratulating and commending the Veterans of Foreign Wars. [Reported in House] ...
20 H.R. 5631 (ih) To establish a commission to study and make recommendations with respect to the Federal electoral process. [Introduced in House] ...
21 H.R. 5441 (ih) To transfer management of the Banks Lake Unit of the Okefenokee National Wildlife Refuge. [Introduced in House] ...
22 H.R. 3194 (eh) Making appropriations for the government of the District of Columbia and other activities chargeable in whole or in part against revenues of said District for the fiscal year ending September 30, 2000, and for other purposes. [Engrossed in...
23 H.Res. 378 (ih) Recognizing the vital importance of hunting as a legitimate tool of wildlife resource management. [Introduced in House] ...
24 S. 237 (is) To allow the psychiatric or psychological examinations required under chapter 313 of title 18, United States Code, relating to offenders with mental disease or defect, to be conducted by a clinical social worker. [Introduced in Senate] %%Filen...
25 H.R. 1000 (rfs) To amend title 49, United States Code, to reauthorize programs of the Federal Aviation Administration, and for other purposes. [Referred in Senate] ...
26 H.R. 2514 (ih) To amend the Internal Revenue Code of 1986 to allow issuance of tax- exempt private activity bonds to finance public-private partnership activities relating to school facilities in public elementary and secondary schools, and for other purp...
27 H.R. 5611 (ih) To ensure the availability of funds for ergonomic protection standards. [Introduced in House] ...
28 H.R. 5331 (enr) To authorize the Frederick Douglass Gardens, Inc., to establish a memorial and gardens on Department of the Interior lands in the District of Columbia or its environs in honor and commemoration of Frederick Douglass. [Enrolled bill] %%File...
29 H.R. 5606 (ih) To amend the Federal Water Pollution Control Act to improve the enforcement and compliance programs. [Introduced in House] ...
30 H.R. 5452 (ih) For the relief of Andrea Patricia Burton. [Introduced in House] ...


Other Documents:

106th Congressional Bills Records and Documents

GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information.
House Rules:

104th House Rules
105th House Rules
106th House Rules

Congressional Bills:

104th Congressional Bills
105th Congressional Bills
106th Congressional Bills
107th Congressional Bills
108th Congressional Bills

Supreme Court Decisions

Supreme Court Decisions

Additional

1995 Privacy Act Documents
1997 Privacy Act Documents
1994 Unified Agenda
2004 Unified Agenda

Congressional Documents:

104th Congressional Documents
105th Congressional Documents
106th Congressional Documents
107th Congressional Documents
108th Congressional Documents

Congressional Directory:

105th Congressional Directory
106th Congressional Directory
107th Congressional Directory
108th Congressional Directory

Public Laws:

104th Congressional Public Laws
105th Congressional Public Laws
106th Congressional Public Laws
107th Congressional Public Laws
108th Congressional Public Laws

Presidential Records

1994 Presidential Documents
1995 Presidential Documents
1996 Presidential Documents
1997 Presidential Documents
1998 Presidential Documents
1999 Presidential Documents
2000 Presidential Documents
2001 Presidential Documents
2002 Presidential Documents
2003 Presidential Documents
2004 Presidential Documents

Home Executive Judicial Legislative Additional Reference About Privacy