Sec. 204. Amendment relating to FAA Modernization and Reform Act of 2012
161 words·~1 min read·
/bill/113/hr/5771/enr/section-204·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
1107 Section 4281 is amended to 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 this section, 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. For purposes of this section, the term jet aircraft shall not include any aircraft which is a rotorcraft or propeller aircraft. . The amendment made by subsection
(a)shall take effect as if included in section 1107 of the FAA Modernization and Reform Act of 2012.