II 

113TH CONGRESS 

1ST SESSION S. 817 

To exempt the Federal Aviation Administration from sequestration, and for 

other purposes. 

IN THE SENATE OF THE UNITED STATES 

APRIL 25, 2013 

Mrs. GILLIBRAND (for herself and Mr. ROCKEFELLER) introduced the 

following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To exempt the Federal Aviation Administration from 

sequestration, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Just End the Delays 

5 Act’’ or the ‘‘JET Delays Act’’. 

6 SEC. 2. EXEMPTION OF OPERATIONS OF FEDERAL AVIA7 TION ADMINISTRATION FROM SEQUESTRA8 TION. 

9 Notwithstanding a sequestration order issued by the 

10 President pursuant to section 251A(7)(A) of the Balanced 


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1 Budget and Emergency Deficit Control Act of 1985 (2 

2 U.S.C. 901a(7)(A)), there shall be available for the oper3 ations of the Federal Aviation Administration for fiscal 

4 year 2013 the amount that would have been made avail5 able for the operations of the Federal Aviation Adminis6 tration for fiscal year 2013 but for sections 251 and 251A 

7 of the Balanced Budget and Emergency Deficit Control 

8 Act of 1985 (2 U.S.C. 901 and 901a), section 3004 of 

9 the Consolidated and Further Continuing Appropriations 

10 Act, 2013 (Public Law 113–6), and any sequestration 

11 order issued by the President. 

12 SEC. 3. GENERAL AVIATION AIRCRAFT TREATED AS 7-YEAR 

13 PROPERTY. 

14 (a) IN GENERAL.—Subparagraph (C) of section 

15 168(e)(3) of the Internal Revenue Code of 1986 (relating 

16 to classification of certain property) is amended— 

17 (1) in clause (iv), by striking ‘‘and’’ at the end; 

18 (2) by redesignating clause (v) as clause (vi); 

19 and 

20 (3) by inserting after clause (iv) the following 

21 new clause: 

22 ‘‘(v) any general aviation aircraft, 

23 and’’. 

24 (b) CLASS LIFE.—Paragraph (3) of section 168(g) 

25 of the Internal Revenue Code of 1986 is amended by inVerDate Mar 15 2010 01:52 Apr 30, 2013 Jkt 029200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S817.IS S817

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1 serting after subparagraph (E) the following new subpara2 graph: 

3 ‘‘(F) GENERAL AVIATION AIRCRAFT.—In 

4 the case of any general aviation aircraft, the re5 covery period used for purposes of paragraph 

6 (2) shall be 12 years.’’. 

7 (c) GENERAL AVIATION AIRCRAFT.—Subsection (i) 

8 of section 168 of the Internal Revenue Code of 1986 is 

9 amended by adding at the end the following new para10 graph: 

11 ‘‘(20) GENERAL AVIATION AIRCRAFT.— 

12 ‘‘(A) IN GENERAL.—Except as provided in 

13 subparagraph (B), the term ‘general aviation 

14 aircraft’ means any aircraft (including air15 frames and engines) not used in commercial or 

16 contract carrying of passengers or freight, but 

17 which primarily engages in the carrying of pas18 sengers. 

19 ‘‘(B) EXCLUSION.—The term ‘general 

20 aviation aircraft’ does not include aircraft used 

21 primarily in emergency or emergency relief op22 erations.’’. 


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1 (d) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to property placed in service after 

3 the date of the enactment of this Act. 

Æ 


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