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. 1805 (ih) To amend the Internal Revenue Code of 1986 to allow a capital loss deduction with respect to the sale or exchange of a principal residence. [Introduced in House] ...
2 H.R. 5173 (rh) To provide for reconciliation pursuant to sections 103(b)(2) and 213(b)(2)(C) of the concurrent resolution on the budget for fiscal year 2001 to reduce the public debt and to decrease the statutory limit on the public debt. [Reported in Hou...
3 S. 692 (rs) To prohibit Internet gambling, and for other purposes. [Reported in Senate] ...
4 H.R. 3257 (eh) To amend the Congressional Budget Act of 1974 to assist the Congressional Budget Office with the scoring of State and local mandates. [Engrossed in House] ...
5 S.Con.Res. 15 (ats) Honoring Morris King Udall, former United States Representative from Arizona, and extending the condolences of the Congress on his death. [Agreed to Senate] ...
6 H.R. 3126 (ih) To amend title 10, United States Code, to provide that consensual sexual activity between adults shall not be a violation of the Uniform Code of Military Justice. [Introduced in House] ...
7 H.R. 72 (ih) To amend title 10, United States Code, to revise the rules relating to the court-ordered apportionment of the retired pay of members of the Armed Forces to former spouses, and for other purposes. [Introduced in House] ...
8 S. 965 (is) To restore a United States voluntary contribution to the United Nations Population Fund. [Introduced in Senate] ...
9 H.Res. 626 (rh) Waiving points of order against the conference report to accompany the [Reported in House] ...
10 H.R. 384 (ih) To authorize the President to award a gold medal on behalf of the Congress honoring Wilma G. Rudolph in recognition of her enduring contributions to humanity and women's athletics in the United States and the world. [Introduced in House] %%F...
11 H.R. 2465 (rds) Making appropriations for military construction, family housing, and base realignment and closure for the Department of Defense for the fiscal year ending September 30, 2000, and for other purposes. [Received in the Senate] ...
12 H.J.Res. 86 (rs) Recognizing the 50th anniversary of the Korean War and the service by members of the Armed Forces during such war, and for other purposes. [Reported in Senate] ...
13 H.R. 1340 (ih) To require brokers, dealers, investment companies, and investment advisers to protect the confidentiality of financial information obtained concerning their customers, and for other purposes. [Introduced in House] ...
14 H.Con.Res. 390 (enr) [Enrolled bill] ...
15 H.R. 2084 (enr) Making appropriations for the Department of Transportation and related [Enrolled bill] ...
16 S. 1329 (rs) To direct the Secretary of the Interior to convey certain land to Nye County, Nevada, and for other purposes. [Reported in Senate] ...
17 H.R. 4516 (enr) Making appropriations for the Legislative Branch for the fiscal year ending September 30, 2001, and for other purposes. [Enrolled bill] ...
18 H.R. 514 (eh) To amend the Communications Act of 1934 to strengthen and clarify prohibitions on electronic eavesdropping, and for other purposes. [Engrossed in House] ...
19 S. 1027 (es) To reauthorize the participation of the Bureau of Reclamation in the Deschutes Resources Conservancy, and for other purposes. [Engrossed in Senate] ...
20 H.R. 3197 (ih) To amend the Internal Revenue Code of 1986 to prevent the abuse of the enhanced charitable deduction for contributions of drugs. [Introduced in House] ...
21 S. 3074 (is) To make certain immigration consultant practices criminal offenses. [Introduced in Senate] ...
22 H.R. 46 (ih) To provide for a national medal for public safety officers who act with extraordinary valor above and beyond the call of duty. [Introduced in House] ...
23 H.R. 4448 (enr) To designate the facility of the United States Postal Service located at 3500 Dolfield Avenue in Baltimore, Maryland, as the ``Judge Robert Bernard Watts, Sr. Post Office Building''. [Enrolled bill] ...
24 S. 225 (ris) To provide Federal housing assistance to Native Hawaiians. [Referral Instructions Senate] ...
25 H.Res. 643 (ih) Expressing the sense of the House of Representatives with regard to Sam Boyden, who admirably notified transportation safety officials of a serious threat to American consumers. [Introduced in House] ...
26 H.J.Res. 129 (ih) Making further continuing appropriations for the fiscal year 2001, and for other purposes. [Introduced in House] ...
27 S.Res. 125 (ats) Encouraging and promoting greater involvement of fathers in their children's lives and designating June 20, 1999, as ``National Father's Return Day''. [Agreed to Senate] ...
28 H.R. 809 (rh) To amend the Act of June 1, 1948, to provide for reform of the Federal Protective Service. [Reported in House] ...
29 H.Res. 666 (ath) Relating to early organization of the House of Representatives for the One Hundred Seventh Congress. [Agreed to House] ...
30 H.R. 2659 (ih) To provide grants to eligible urban local educational agencies to enable the agencies to recruit and retain qualified teachers. [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