datamatters24/research-document-archive huggingface dataset:
I 
108TH CONGRESS 
1ST SESSION H. R. 1305
To amend the Internal Revenue Code of 1986 to reduce the tax on beer 
to its pre-1991 level. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 18, 2003
Mr. ENGLISH (for himself, Mr. POMEROY, Mr. COX, Mr. ABERCROMBIE, Mr. 
AKIN, Mr. BACHUS, Ms. BALDWIN, Mr. BALLENGER, Mr. BARRETT of 
South Carolina, Mr. BEAUPREZ, Mr. BERRY, Mr. BLUNT, Mr. BOEHNER, 
Mr. BONILLA, Mr. BONNER, Mr. BOSWELL, Ms. GINNY BROWN-WAITE 
of Florida, Mr. BUYER, Mr. CALVERT, Mr. CAMP, Mr. CANTOR, Mr. 
CAPUANO, Mr. COBLE, Mr. COLLINS, Mr. CRAMER, Mr. CRANE, Mr. 
CROWLEY, Mr. CULBERSON, Mr. CUNNINGHAM, Mrs. JO ANN DAVIS of 
Virginia, Mr. LINCOLN DIAZ-BALART of Florida, Mr. MARIO DIAZ-
BALART of Florida, Mr. DOYLE, Ms. DUNN, Mrs. EMERSON, Mr. 
FEENEY, Mr. FILNER, Mr. FOLEY, Mr. FORD, Mr. FROST, Mr. GARRETT 
of New Jersey, Mr. GERLACH, Mr. GORDON, Ms. GRANGER, Mr. GRAVES, 
Mr. GREEN of Texas, Mr. GREEN of Wisconsin, Ms. HART, Mr. 
HASTINGS of Washington, Mr. HAYWORTH, Mr. HOEFFEL, Mr. HOLDEN, 
Mr. HULSHOF, Mr. ISRAEL, Mr. JEFFERSON, Mrs. JOHNSON of Con-
necticut, Mr. SAM JOHNSON of Texas, Mr. JOHNSON of Illinois, Mr. 
MCHUGH, Mrs. KELLY, Mr. KENNEDY of Minnesota, Mr. KILDEE, Mr. 
KING of New York, Mr. KING of Iowa, Mr. KIND, Mr. KOLBE, Mr. 
LAHOOD, Mr. LAMPSON, Mr. LARSON of Connecticut, Mr. LATHAM, Mr. 
LATOURETTE, Mr. LOBIONDO, Mr. MANZULLO, Mr. MATSUI, Mr. 
MCINNIS, Mr. MCCRERY, Mr. MOORE, Mrs. MUSGRAVE, Mr. NEY, Mr. 
NORWOOD, Mr. OTTER, Mr. PAUL, Mr. PAYNE, Mr. PETRI, Mr. POMBO, 
Mr. PORTER, Ms. PRYCE of Ohio, Mr. QUINN, Mr. RAHALL, Mr. RAN-
GEL, Mr. REHBERG, Mr. RENZI, Mr. REYES, Mr. REYNOLDS, Mr. ROG-
ERS of Kentucky, Mr. ROGERS of Alabama, Mr. ROGERS of Michigan, 
Mr. ROHRABACHER, Ms. ROS-LEHTINEN, Ms. LORETTA SANCHEZ of 
California, Mr. SANDLIN, Mr. SAXTON, Mr. SCHROCK, Mr. SCOTT of 
Georgia, Mr. SESSIONS, Mr. SHAW, Mr. SIMMONS, Mr. STRICKLAND, Mr. 
STUPAK, Mr. SOUDER, Mr. TANCREDO, Mr. TAUZIN, Mr. TERRY, Mr. 
TOWNS, Mr. TURNER of Texas, Mr. UPTON, Mr. VISCLOSKY, Mr. 
WALSH, Mr. WEINER, Mr. WEXLER, and Mr. WILSON of South Carolina) 
introduced the following bill; which was referred to the Committee on 
Ways and Means
A BILL 
To amend the Internal Revenue Code of 1986 to reduce 
the tax on beer to its pre-1991 level.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. REPEAL OF 1990 TAX INCREASE ON BEER. 
(a) IN GENERAL.—Paragraph (1) of section 5051(a) 
of the Internal Revenue Code of 1986 (relating to imposi-
tion and rate of tax on beer) is amended by striking ‘‘$18’’ 
and inserting ‘‘$9’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall take effect on the date of the enact-
ment of this Act.
Æ
†
HR 1307 EAS
TITLE I—IMPROVING TAX EQ-
UITY 
FOR 
MILITARY 
PER-
SONNEL
SEC. 101. EXCLUSION OF GAIN FROM SALE OF A PRINCIPAL
RESIDENCE BY A MEMBER OF THE UNI-
FORMED SERVICES OR THE FOREIGN SERV-
ICE.
(a) IN GENERAL.—Subsection (d) of section 121 (relat-
ing to exclusion of gain from sale of principal residence)
is amended by redesignating paragraph (9) as paragraph
(10) and by inserting after paragraph (8) the following new
paragraph:
‘‘(9) MEMBERS OF UNIFORMED SERVICES AND
FOREIGN SERVICE.—
‘‘(A) IN GENERAL.—At the election of an
individual with respect to a property, the run-
ning of the 5-year period described in subsections
(a) and (c)(1)(B) and paragraph (7) of this sub-
section with respect to such property shall be sus-
pended during any period that such individual
or such individual’s spouse is serving on quali-
fied official extended duty as a member of the
uniformed services or of the Foreign Service of
the United States.
(b)(1)(E)(i) and (e) of section 428, and sub-
sections (b)(1)(E), (b)(5), and (c)(2) of section 
428C. 
(B) The heading of subsection (e) of sec-
tion 428 is amended by striking ‘‘INCOME-SEN-
SITIVE’’ and inserting ‘‘INCOME CONTINGENT.’’. 
(C) Section 428C(b)(1)(E) is amended by 
striking ‘‘July 1, 1994’’ and inserting ‘‘July 1, 
2004’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply with respect to loans 
made on or after July 1, 2004. 
(b) DIRECT LOAN INCOME CONTINGENT REPAY-
MENT.—
(1) MAXIMUM TERM FOR PUBLIC SERVICE EM-
PLOYEES.—Section 455(d) (20 U.S.C. 1087e(d)) is 
amended—
(A) in subparagraph (D) of paragraph (1) 
by striking ‘‘except that’’ and all that follows 
through the period at the end and inserting the 
following: 
‘‘except that—
‘‘(i) the plan described in this sub-
paragraph shall not be available to the bor-
rower of a Federal Direct PLUS loan; and
‘‘(ii) in the case of a borrower who, 
after electing to repay a loan on the in-
come contingent repayment plan, has been 
employed by a qualified public service em-
ployer, whether or not continuously, for a 
least 8 years on a full-time basis, the ex-
tended period of time prescribed by the 
Secretary shall not exceed 15 years.’’; and 
(B) by adding at the end the following new 
paragraph: 
‘‘(6) DEFINITION OF QUALIFIED PUBLIC SERV-
ICE
EMPLOYER.—For 
purposes 
of 
paragraph 
(1)(D)(ii), the term ‘qualified public service em-
ployer’ means—
‘‘(A) any agency of Federal, State, or local 
government; 
‘‘(B) an other organization within the 
meaning of section 3371(4) of title 5, United 
States Code; and 
‘‘(C) an employer that is exempt from tax-
ation under section 501(c)(3) or 501(c)(4) of 
the Internal Revenue Code of 1986.’’. 
(2) TREATMENT OF SPOUSAL INCOME.—Section 
455(e)(2) is amended by striking ‘‘of the borrower’’ 
and all that follows through the period at the end
and inserting ‘‘of the borrower. If the borrower is 
married, one-half the combined adjusted gross in-
come of the borrower and the borrower’s spouse 
shall be attributed to the borrower for the purposes 
of the preceding sentence.’’.
Æ
(ii) the Executive Director shall not 
accept any contribution identified with 
such account holder if such contribution, 
when added to all other contributions made 
under this subsection during such calendar 
year with respect to such account holder, 
exceeds $1,000. 
(B) ACCOUNT
HOLDERS
AGE
OR 
OLDER.—In the case of an account holder who 
is age 18 or older at the end of a calendar year, 
any contribution identified with such account 
holder shall be taken into account under section 
219(b)(1) of the Internal Revenue Code of 
1986 for such year. 
(C) ADJUSTMENT FOR INFLATION.—
(i) IN GENERAL.—For each fifth cal-
endar year beginning after 2005, the 
$1,000 amount under subparagraph (A)(ii) 
shall be increased by such dollar amount 
multiplied by the cost-of-living adjustment 
determined under section 1(f)(3) of the In-
ternal Revenue Code of 1986 determined 
by substituting ‘‘calendar year 2004’’ for 
‘‘calendar year 1992’’ in subparagraph (B) 
thereof.
(ii) ROUNDING.—If any amount ad-
justed under clause (i) is not a multiple of 
$50, such amount shall be rounded to the 
next lowest multiple of $50. 
(g) ELIGIBLE INDIVIDUAL.—For purposes of this 
Act, the term ‘‘eligible individual’’ means any individual 
who is—
(1) a United States citizen or a person de-
scribed in paragraph (1) of section 431(b) of the 
Personal Responsibility and Work Opportunity Rec-
onciliation Act of 1996, 
(2) born after December 31, 2005, and 
(3) less than 18 years of age. 
(h) REPAYMENT OF AUTOMATIC CONTRIBUTION.—
Beginning with the year in which an account holder of 
a KIDS Account attains the age of 30, such account hold-
er shall repay, in such form and manner as the Executive 
Director shall prescribe by regulation, the amount trans-
ferred under section 2(d)(1)(A) and credited to the ac-
count of the account holder under subsection (d). 
(i) RIGHTS OF LEGAL GUARDIAN.—Until the account 
holder of a KIDS Account attains age 18, any rights or 
duties of the account holder under this Act with respect 
to such account shall be exercised or performed by the 
legal guardian of such account holder.
II 
108TH CONGRESS 
2D SESSION 
H. R. 5394
IN THE SENATE OF THE UNITED STATES 
DECEMBER 7, 2004
Received 
AN ACT 
To amend the Internal Revenue Code of 1986 to modify 
the taxation of arrow components.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SEC. 5. EXPANSION OF COMBAT ZONE FILING RULES TO 
CONTINGENCY OPERATIONS. 
(a) IN GENERAL.—Subsection (a) of section 7508 
(relating to time for performing certain acts postponed by 
reason of service in combat zone) is amended—
(1) by inserting ‘‘or when deployed outside the 
United States away from the individual’s permanent 
duty station while participating in an operation des-
ignated by the Secretary of Defense as a contin-
gency operation (as defined in section 101(a)(13) of 
title 10, United States Code) or which became such 
a contingency operation by operation of law’’ after 
‘‘section 112’’, 
(2) by inserting in the first sentence ‘‘or at any 
time during the period of such contingency oper-
ation’’ after ‘‘for purposes of such section’’, 
(3) by inserting ‘‘or operation’’ after ‘‘such an 
area’’, and 
(4) by inserting ‘‘or operation’’ after ‘‘such 
area’’. 
(b) CONFORMING AMENDMENTS.—
(1) Section 7508(d) is amended by inserting 
‘‘or contingency operation’’ after ‘‘area’’. 
(2) The heading for section 7508 is amended by 
inserting ‘‘OR CONTINGENCY OPERATION’’ after 
‘‘COMBAT ZONE’’.
credit or refund (with interest) with respect to
such overpayment shall be made.
‘‘(B) WAIVER OF LIMITATIONS.—If the cred-
it or refund of any overpayment of tax described
in subparagraph (A)(iii) is prevented at any
time by the operation of any law or rule of law
(including res judicata), such credit or refund
may nevertheless be allowed or made if the claim
therefor is filed before the close of the 1-year pe-
riod beginning on the date of the last determina-
tion described in subparagraph (A)(ii).
‘‘(7) NOTICE OF SUSPENSIONS.—If the tax ex-
emption of any organization is suspended under this
subsection, the Internal Revenue Service shall update
the listings of tax-exempt organizations and shall
publish appropriate notice to taxpayers of such sus-
pension and of the fact that contributions to such or-
ganization are not deductible during the period of
such suspension.’’.
(b) EFFECTIVE DATE.—The amendments made by this
section shall apply to designations made before, on, or after
the date of the enactment of this Act.
II 
108TH CONGRESS 
1ST SESSION H. R. 1307 
IN THE SENATE OF THE UNITED STATES 
MARCH 20, 2003 
Received 
AN ACT 
To amend the Internal Revenue Code of 1986 to provide 
a special rule for members of the uniformed services 
in determining the exclusion of gain from the sale of 
a principal residence and to restore the tax exempt status 
of death gratuity payments to members of the uniformed 
services, and for other purposes.
TITLE IV—RELIEF FOR
ASTRONAUTS
SEC. 401. TAX RELIEF AND ASSISTANCE FOR FAMILIES OF
ASTRONAUTS WHO LOSE THEIR LIVES ON A
SPACE MISSION.
(a) INCOME TAX RELIEF.—
(1) IN GENERAL.—Subsection (d) of section 692
(relating to income taxes of members of Armed Forces
and victims of certain terrorist attacks on death) is
amended by adding at the end the following new
paragraph:
‘‘(5) RELIEF WITH RESPECT TO ASTRONAUTS.—
The provisions of this subsection shall apply to any
astronaut whose death occurs while on a space mis-
sion, except that paragraph (3)(B) shall be applied by
using the date of the death of the astronaut rather
than September 11, 2001.’’.
(2) CONFORMING AMENDMENTS.—
(A) Section 5(b)(1) is amended by inserting
‘‘, astronauts,’’ after ‘‘Forces’’.
(B) Section 6013(f)(2)(B) is amended by
inserting ‘‘, astronauts,’’ after ‘‘Forces’’.
(3) CLERICAL AMENDMENTS.—
In the House of Representatives, U. S.,
June 12, 2003.
Resolved, That the House agree to the amendments of
the Senate to the bill (H.R. 1308) entitled ‘‘An Act to amend
the Internal Revenue Code of 1986 to end certain abusive tax
practices, to provide tax relief and simplification, and for
other purposes’’, with the following
HOUSE AMENDMENTS TO SENATE AMENDMENTS:
In lieu of the matter proposed to be inserted by the
amendment of the Senate to the text of the bill, insert
the following:
SECTION 1. SHORT TITLE, ETC.
(a) SHORT TITLE.—This Act may be cited as the ‘‘All-
American Tax Relief Act of 2003’’.
(b) AMENDMENT OF 1986 CODE.—Except as otherwise
expressly provided, whenever in this Act an amendment or
repeal is expressed in terms of an amendment to, or repeal
of, a section or other provision, the reference shall be consid-
ered to be made to a section or other provision of the Inter-
nal Revenue Code of 1986.
(c) TABLE OF CONTENTS.—
Sec. 1. Short title, etc.
†
HR 1308 EAS
SEC. 204. MODIFICATIONS OF CHILD TAX CREDIT.
(a) IN GENERAL.—Paragraph (1) of section 24(c) of
the Internal Revenue Code of 1986 is amended to read as
follows:
‘‘(1) IN GENERAL.—The term ‘qualifying child’
means a qualifying child of the taxpayer (as defined
in section 152(c)) who has not attained age 17.’’.
(b) CONFORMING AMENDMENT.—Section 24(c)(2) of
the Internal Revenue Code of 1986 is amended by striking
‘‘the first sentence of section 152(b)(3)’’ and inserting ‘‘sub-
paragraph (A) of section 152(b)(3)’’.
SEC. 205. MODIFICATIONS OF EARNED INCOME CREDIT.
(a) QUALIFYING CHILD.—Paragraph (3) of section
32(c) of the Internal Revenue Code of 1986 is amended to
read as follows:
‘‘(3) QUALIFYING CHILD.—
‘‘(A) IN
GENERAL.—The term ‘qualifying
child’ means a qualifying child of the taxpayer
(as defined in section 152(c), determined without
regard to paragraph (1)(D) thereof and section
152(e)).
‘‘(B) 
MARRIED
INDIVIDUAL.—The 
term
‘qualifying child’ shall not include an individual
who is married as of the close of the taxpayer’s
taxable year unless the taxpayer is entitled to a
deduction under section 151 for such taxable
be 1 divided by the total number of States or 
metropolitan statistical areas that are located
within 50 miles of an operating nuclear power 
plant. 
(C) PROXIMITY AS IT PERTAINS TO PORT 
SECURITY.—If a State or metropolitan statis-
tical area is located within 50 miles of 1 of the 
100 largest United States ports, as stated by 
the Department of Transportation, Bureau of 
Transportation Statistics, United States Port 
Report by All Land Modes, or within 50 miles 
of one of the 30 largest United States water 
ports by metric tons and value, as stated by the 
Department of Transportation, Maritime Ad-
ministration, United States Foreign Waterborne 
Transportation Statistics, the ratio under para-
graphs (2)(B)(iii) and (3)(B)(iii) shall be 1 di-
vided by the total number of States or metro-
politan statistical areas that are located within 
50 miles of a United States land or water port. 
(D) PROXIMITY TO INTERNATIONAL BOR-
DERS.—If a State or metropolitan statistical 
area is located within 50 miles of an inter-
national border, the ratio under paragraph 
(2)(B)(iv) and (3)(B)(iv) shall be 1 divided by
ignation of such drug was filed, such drug shall 
be treated as having been designated on the 
date that such application was filed. The pre-
ceding sentence shall not apply with respect to 
any expense incurred after December 31, 
2010.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to expenses incurred after the 
date of the enactment of this Act. 
TITLE IV—FOREST 
CONSERVATION ACTIVITIES 
SEC. 401. PILOT PROJECT FOR FOREST CONSERVATION AC-
TIVITIES. 
(a) TAX-EXEMPT BOND FINANCING.—
(1) IN GENERAL.—For purposes of the Internal 
Revenue Code of 1986, any qualified forest con-
servation bond shall be treated as an exempt facility 
bond under section 142 of such Code. 
(2) 
QUALIFIED
FOREST
CONSERVATION 
BOND.—For purposes of this section, the term 
‘‘qualified forest conservation bond’’ means any bond 
issued as part of an issue if—
(A) 95 percent or more of the net proceeds 
(as defined in section 150(a)(3) of such Code)
†
317
HR 1350 EAS
‘‘(iii) provide training in methods of—
‘‘(I) positive behavioral interven-
tions and supports to improve student
behavior in the classroom;
‘‘(II) scientifically based reading
instruction, including early literacy
instruction;
‘‘(III) 
early 
and 
appropriate
interventions to identify and help chil-
dren with disabilities;
‘‘(IV) effective instruction for chil-
dren with low incidence disabilities;
‘‘(V) successful transitioning to
postsecondary opportunities; and
‘‘(VI) using classroom-based tech-
niques to assist children prior to refer-
ral for special education;
‘‘(iv) provide training to enable per-
sonnel to work with and involve parents in
their child’s education, including parents of
low income and limited English proficient
children with disabilities;
‘‘(v) provide training for special edu-
cation personnel and regular education per-
sonnel in planning, developing, and imple-
I 
108TH CONGRESS 
1ST SESSION H. R. 1312
To make East Kern Airport District in Mojave, California, eligible for airport 
security improvement assistance from the Transportation Security Ad-
ministration, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 18, 2003
Mr. THOMAS introduced the following bill; which was referred to the 
Committee on Transportation and Infrastructure 
A BILL 
To make East Kern Airport District in Mojave, California, 
eligible for airport security improvement assistance from 
the Transportation Security Administration, and for 
other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. FINDINGS. 
Congress makes the following findings: 
(1) The East Kern Airport District is a general 
aviation airport located in Mojave, California, 
(2) Although the airport does not have commer-
cial passengers, there is a significant and unique
need for enhanced security at the airport to protect 
the citizens and national interests of the United 
States from an act of terrorism. 
SEC. 2. ELIGIBILITY OF EAST KERN AIRPORT DISTRICT. 
Section 367(c) of the Department of Transportation 
and Related Agencies Appropriations Act, 2003 (Public 
Law 108–7, div. I) is amended—
(1) by striking ‘‘A letter’’ and inserting ‘‘(1) 
Except as provided in paragraph (2), a letter’’; 
(2) by striking ‘‘(1) The’’ and inserting ‘‘(A) 
the’’; 
(3) by striking ‘‘(2) The’’ and inserting ‘‘(B) 
the’’; and 
(4) by adding at the end the following: 
‘‘(2) The Under Secretary may issue a letter of intent 
under this section to East Kern Airport District in Mo-
jave, California, for each of the following: 
‘‘(A) Not to exceed $1,250,000 to reimburse 
the airport for airport security costs incurred since 
September 11, 2001. 
‘‘(B) Not to exceed $300,000 per fiscal year for 
the cost of security at the airport, including the cost 
of employing airport security personnel.’’.
Æ
‘‘(2) deny to a participant or beneficiary eligi-
bility, or continued eligibility, to enroll or to renew 
coverage under the terms of the plan, solely for the 
purpose of avoiding the requirements of this section; 
‘‘(3) provide monetary payments or rebates to 
participants or beneficiaries to encourage them to 
accept less than the minimum protections available 
under this section; 
‘‘(4) penalize or otherwise reduce or limit the 
reimbursement of an attending provider because 
such provider provided care to an individual partici-
pant or beneficiary in accordance with this section; 
or 
‘‘(5) provide incentives (monetary or otherwise) 
to an attending provider to induce such provider to 
provide care to an individual participant or bene-
ficiary in a manner inconsistent with this section. 
‘‘(c) RULES OF CONSTRUCTION.—
‘‘(1) Nothing in this section shall be construed 
to require a participant or beneficiary to undergo 
annual screening mammography. 
‘‘(2) This section shall not apply with respect to 
any group health plan, or any group health insur-
ance coverage offered by a health insurance issuer,
I 
108TH CONGRESS 
1ST SESSION H. R. 1313
To amend the Internal Revenue Code of 1986 to restore the deduction 
for the travel expenses of a taxpayer’s spouse who accompanies the 
taxpayer on business travel. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 18, 2003
Mr. ABERCROMBIE introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to restore 
the deduction for the travel expenses of a taxpayer’s 
spouse who accompanies the taxpayer on business travel.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. RESTORATION OF DEDUCTION FOR TRAVEL EX-
PENSES OF SPOUSE, ETC. ACCOMPANYING 
TAXPAYER ON BUSINESS TRAVEL. 
(a) IN GENERAL.—Subsection (m) of section 274 of 
the Internal Revenue Code of 1986 (relating to additional 
limitations on travel expenses) is amended by striking 
paragraph (3).
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to amounts paid or incurred after 
the date of the enactment of this Act.
Æ
I 
108TH CONGRESS 
1ST SESSION H. R. 1317
To amend the Internal Revenue Code of 1986 to clarify the excise tax 
exemptions for aerial applicators of fertilizers or other substances. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 18, 2003
Mr. BRADY of Texas introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to clarify 
the excise tax exemptions for aerial applicators of fer-
tilizers or other substances.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CLARIFICATION OF EXCISE TAX EXEMPTIONS 
FOR AGRICULTURAL AERIAL APPLICATORS. 
(a) NO WAIVER BY FARM OWNER, TENANT, OR OP-
ERATOR
NECESSARY.—Subparagraph (B) of section 
6420(c)(4) of the Internal Revenue Code of 1986 (relating 
to certain farming use other than by owner, etc.) is 
amended to read as follows:
‘‘(B) if the person so using the gasoline is 
an aerial or other applicator of fertilizers or 
other substances and is the ultimate purchaser 
of the gasoline, then subparagraph (A) of this 
paragraph shall not apply and the aerial or 
other applicator shall be treated as having used 
such gasoline on a farm for farming purposes.’’. 
(b) EXEMPTION INCLUDES FUEL USED BETWEEN 
AIRFIELD AND FARM.—Section 6420(c)(4) of the Internal 
Revenue Code of 1986, as amended by subsection (a), is 
amended by adding at the end the following new flush sen-
tence: 
‘‘For purposes of this paragraph, in the case of an 
aerial applicator, gasoline shall be treated as used on 
a farm for farming purposes if the gasoline is used 
for the direct flight between the airfield and 1 or 
more farms.’’. 
(c) EXEMPTION FROM TAX
ON AIR TRANSPOR-
TATION
OF PERSONS
FOR FORESTRY PURPOSES EX-
TENDED TO FIXED-WING AIRCRAFT.—Subsection (f) of 
section 4261 of the Internal Revenue Code of 1986 (relat-
ing to tax on air transportation of persons) is amended 
to read as follows:
‘‘(f) EXEMPTION FOR CERTAIN USES.—No tax shall 
be imposed under subsection (a) or (b) on air transpor-
tation—
‘‘(1) by helicopter for the purpose of trans-
porting individuals, equipment, or supplies in the ex-
ploration for, or the development or removal of, hard 
minerals, oil, or gas, or 
‘‘(2) by helicopter or by fixed-wing aircraft for 
the purpose of the planting, cultivation, cutting, or 
transportation of, or caring for, trees (including log-
ging operations), 
but only if the helicopter or fixed-wing aircraft does not 
take off from, or land at, a facility eligible for assistance 
under the Airport and Airway Development Act of 1970, 
or otherwise use services provided pursuant to section 
44509 or 44913(b) or subchapter I of chapter 471 of title 
49, United States Code, during such use. In the case of 
helicopter transportation described in paragraph (1), this 
subsection shall be applied by treating each flight segment 
as a distinct flight.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel use or air transportation 
after the date of the enactment of this Act.
Æ