HR 2078 · 99th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide that the use of certain transferable passes for air transportation service by an individual who is not an employee of any trade or business providing such service shall be treated as use by an employee for purposes of the fringe benefit exclusion.

Introduced 1985-04-17· Sponsored by Rep. Fields, Jack [R-TX-8]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: See H.R.3128.(1986-03-20)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exclude from gross income as an employee fringe benefit any use of a transferable pass for air passenger transportation by a nonemployee receiving such pass from an airline employee.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (16)

3 Democrats13 Republicans
Rep. Rinaldo, Matthew J. [R-NJ-7]NJ
Rep. Young, Don [R-AK-At Large]AK
Rep. Bentley, Helen Delich [R-MD-2]MD
Rep. Darden, George (Buddy) [D-GA-7]GA
Rep. Siljander, Mark D. [R-MI-4]MI
Rep. Monson, David S. [R-UT-2]UT
Rep. Barton, Joe [R-TX-6]TX
Rep. Wilson, Charles [D-TX-2]TX
Rep. Armey, Richard K. [R-TX-26]TX
Rep. Crane, Philip M. [R-IL-12]IL
Rep. Dannemeyer, William E. [R-CA-39]CA
Rep. Edwards, Mickey [R-OK-5]OK
Rep. Wortley, George C. [R-NY-27]NY
Rep. Ortiz, Solomon P. [D-TX-27]TX
Rep. Zschau, Edwin V. W. [R-CA-12]CA
Rep. Fish, Hamilton, Jr. [R-NY-21]NY