§ 4281. Small aircraft on nonestablished lines

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 title II § 205(a)(1) · 84 Stat. 219

   Enacted · 26 U.S.C. § 4281

   Added Pub. L. 91–258, title II, § 205(a)(1), May 21, 1970, 84 Stat. 241

   Source evidence

   Code source credit
   Added Pub. L. 91–258, title II, § 205(a)(1), May 21, 1970, 84 Stat. 241

   Enacted provision · exact public law section
   (1) Subchapter C of chapter 33 (relating to transportation by air) is amended by adding at the end thereof the following new part: “PART III— SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR “4281. Small aircraft on nonestablished lines. “4282. Transportation by air for other members of affiliated group. “SEC. 4281. SMALL AIRCRAFT ON NONESTABLISHED LINES. “The taxes imposed by sections 4261 and 4271 shall not apply to Ante, pp. 238 , 239. transportation by an aircraft having a maximum certificated takeoff weight (as defined in section 4492(b)) of 6,000 pounds or less, except Post, p. 243. when such aircraft, is operated on an established line. “SEC. 4282. TRANSPORTATION BY AIR FOR OTHER MEMBERS OF AFFILIATED GROUP. “(a) General Rule.— Under regulations prescribed by the Secretary or his delegate, if— (1) one member of an affiliated group is the owner or lessee of an aircraft, and (2) such aircraft is not available for hire by persons who are not members of such group, no tax shall be imposed under section 4261 or 4271 upon any payment received by one member of the affiliated group from another member of such group for services furnished to such other member in connection with the use of such aircraft. “(b) Affiliated Group.— For purposes of subsection (a), the term “Affiliated group.” ‘affiliated group’ has the meaning assigned to such term by section 1504(a), except that all corporations shall be treated as includible 68A Stat. 369: 80 Stat. 116. 26 USC 1504. 72 Stat. 260. corporations (without any exclusion under section 1504(b)).”

2. 1982

   Pub. L. 97–248 title II § 280(c)(2)(B) · 96 Stat. 324

   1. Struck · 26 U.S.C. § 4281

      Pub. L. 97–248 struck out “(as defined in section 4492(b))” after “certificated takeoff weight”

   2. Inserted · 26 U.S.C. § 4281

      Pub. L. 97–248 inserted provision defining “maximum certificated takeoff weight”

   Source evidence

   Code amendment note
   Pub. L. 97–248 struck out “(as defined in section 4492(b))” after “certificated takeoff weight”, and inserted provision defining “maximum certificated takeoff weight”.

   Enacted provision · exact public law section
   (B) Section 4281 (relating to small aircraft on nonestablished 26 USC 4281. lines) is amended— (i) by striking out “(as defined in section 4492(b))”, and (ii) by adding at the end thereof the following new sentence: “For purposes of the preceding sentence, the term ‘maximum certificated takeoff weight’ means the maximum such weight contained in the type certificate or airworthiness certificate.”

3. 2005

   Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users

   Pub. L. 109–59 title XI § 11124(a) · 119 Stat. 1144

   Inserted · 26 U.S.C. § 4281

   Pub. L. 109–59 inserted at end “For purposes of this section, an aircraft shall not be considered as operated on an established line at any time during which such aircraft is being operated on a flight the sole purpose of which is sightseeing.”

   Source evidence

   Code amendment note
   Pub. L. 109–59 inserted at end “For purposes of this section, an aircraft shall not be considered as operated on an established line at any time during which such aircraft is being operated on a flight the sole purpose of which is sightseeing.”

   Enacted provision · exact public law section
   (a) In General.— Section 4281 (relating to small aircraft on nonestablished lines) is amended by adding at the end the following new sentence: “For purposes of this section, an aircraft shall not be considered as operated on an established line at any time during which such aircraft is being operated on a flight the sole purpose of which is sightseeing.”.

4. 2012

   FAA Modernization and Reform Act of 2012

   Pub. L. 112–95 title XI § 1107(a) · 126 Stat. 11

   Inserted · 26 U.S.C. § 4281

   Pub. L. 112–95 inserted “or when such aircraft is a jet aircraft” after “an established line” in first sentence

   Source evidence

   Code amendment note
   Pub. L. 112–95 inserted “or when such aircraft is a jet aircraft” after “an established line” in first sentence.

   Enacted provision · exact public law section
   (a) In General.— The first sentence of section 4281 26 USC 4281. is amended by inserting “or when such aircraft is a jet aircraft” after “an established line”.

   Effective date note
   Pub. L. 113–295, div. A, title II, § 204(b), Dec. 19, 2014, 128 Stat. 4025, provided that: “The amendment made by subsection (a) [amending this section] shall take effect as if included in section 1107 of the FAA Modernization and Reform Act of 2012 [Pub. L. 112–95].”

5. 2014

   Tax Technical Corrections Act of 2014

   Pub. L. 113–295 div. A title II § 204(a) · 128 Stat. 4010

   Amended · 26 U.S.C. § 4281

   Pub. L. 113–295 amended section generally. Prior to amendment, text read as follows: “The taxes imposed by sections 4261 and 4271 shall not apply to transportation by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less, except when such aircraft is operated on an established line or when such aircraft is a jet aircraft. For purposes of the preceding sentence, the term ‘maximum certificated takeoff weight’ means the maximum such weight contained in the type certificate or airworthiness certificate. For purposes of this section, an aircraft shall not be considered as operated on an established line at any time during which such aircraft is being operated on a flight the sole purpose of which is sightseeing.”

   Source evidence

   Code amendment note
   Pub. L. 113–295 amended section generally. Prior to amendment, text read as follows: “The taxes imposed by sections 4261 and 4271 shall not apply to transportation by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less, except when such aircraft is operated on an established line or when such aircraft is a jet aircraft. For purposes of the preceding sentence, the term ‘maximum certificated takeoff weight’ means the maximum such weight contained in the type certificate or airworthiness certificate. For purposes of this section, an aircraft shall not be considered as operated on an established line at any time during which such aircraft is being operated on a flight the sole purpose of which is sightseeing.”

   Enacted provision · exact public law section
   (a) Amendment Relating to Section 1107.— Section 4281 26 USC 4281. is amended to read as follows: “SEC. 4281. SMALL AIRCRAFT ON NONESTABLISHED LINES. “(a) In General.— The taxes imposed by sections 4261 and 4271 shall not apply to transportation by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less, except when such aircraft is operated on an established line or when such aircraft is a jet aircraft. “(b) Maximum Certificated Takeoff Weight.— For purposes of this section, the term ‘maximum certificated takeoff weight’ means the maximum such weight contained in the type certificate or airworthiness certificate. “(c) Sightseeing.— For purposes of this section, an aircraft shall not be considered as operated on an established line at any time during which such aircraft is being operated on a flight the sole purpose of which is sightseeing. “(d) Jet Aircraft.— For purposes of this section, the term ‘jet aircraft’ shall not include any aircraft which is a rotorcraft or propeller aircraft.” .

   Effective date note
   Pub. L. 113–295, div. A, title II, § 204(b), Dec. 19, 2014, 128 Stat. 4025, provided that: “The amendment made by subsection (a) [amending this section] shall take effect as if included in section 1107 of the FAA Modernization and Reform Act of 2012 [Pub. L. 112–95].”

6 of 6 references resolved to an enrolled provision