118th Congress · SENATE BILLBILL

S. 1550Lower Fees, Better Airports Act of 2023

A bill to amend the Internal Revenue Code of 1986 to include fees paid by airline passengers for goods and services offered during the course of a flight as amounts paid for taxable transportation.

Taxation
Introduced May 11, 2023
Last action May 11, 2023
Pipeline · Bill → Law
Step 1
Introduced
May 11, 2023
Step 2
Referred
May 11, 2023
Finance
Step 3
Committee
Step 4
Senate
Step 5
House floor
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill includes fees paid by an airline passenger to an air carrier for certain goods and services (e.g., services relating to ticketing of the purchase of frequent flier miles) offered during a flight as amounts paid for taxable transportation. Under current law, there is a 7.5 % excise tax imposed on amounts paid for taxable transportation.

Provisions · 2 sectionsIntroduced in Senate
Timeline · 2 actions
May 11, 2023
Introduced in Senate
May 11, 2023
Read twice and referred to the Committee on Finance.