I 
117TH CONGRESS 
2D SESSION 
H. R. 7547 
To amend the Internal Revenue Code of 1986 to impose excise taxes on 
passenger space travel. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 21, 2022 
Mr. BLUMENAUER 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 impose 
excise taxes on passenger space travel. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Securing Protections 
Against Carbon Emissions Tax Act’’ or as the ‘‘SPACE 
Tax Act’’. 
SEC. 2. EXCISE TAXES ON PASSENGER SPACE TRAVEL. 
(a) IN GENERAL.—Chapter 33 of the Internal Rev-
enue Code of 1986 is amended by inserting after sub-
chapter C the following new subchapter: 
VerDate Sep 11 2014 
22:03 Apr 21, 2022
Jkt 029200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H7547.IH
H7547
kjohnson on DSK79L0C42PROD with BILLS
‘‘Subchapter D—Passenger Space Travel 
‘‘Sec. 4285. Passenger tax. 
‘‘Sec. 4286. Launch tax. 
‘‘Sec. 4287. Definitions and special rules. 
‘‘SEC. 4285. PASSENGER TAX. 
‘‘(a) IN GENERAL.—There is hereby imposed on the 
amount paid for taxable space transportation of any non- 
exempt person a tax equal to 10 percent of the amount 
so paid. 
‘‘(b) BY WHOM PAID.—The taxes imposed by this 
section shall be paid by the person making the payment 
subject to tax. 
‘‘(c) TAXABLE SPACE TRANSPORTATION.—For pur-
poses of this section, the term ‘taxable space transpor-
tation’ means transportation on any space vehicle if the 
launch or reentry of such vehicle is required to be licensed 
under chapter 509 of title 51, United States Code. 
‘‘SEC. 4286. LAUNCH TAX. 
‘‘(a) IN GENERAL.—There is hereby imposed on each 
taxable space launch a tax equal to— 
‘‘(1) $2,000,000 if any portion of the inten-
tional flight path of any passenger-carrying portion 
of the space vehicle is other than a suborbital trajec-
tory, and 
‘‘(2) $100,000 in any other case. 
VerDate Sep 11 2014 
22:03 Apr 21, 2022
Jkt 029200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H7547.IH
H7547
kjohnson on DSK79L0C42PROD with BILLS
‘‘(b) BY WHOM PAID.—The tax imposed by this sec-
tion shall be paid by the person which obtains (or is re-
quired to obtain) the license described in subsection (c)(1). 
‘‘(c) TAXABLE SPACE LAUNCH.—For purposes of 
this section, the term ‘taxable space launch’ means any 
launch of a space vehicle if— 
‘‘(1) such launch is required to be licensed 
under chapter 509 of title 51, United States Code, 
and 
‘‘(2) one or more non-exempt persons are trans-
ported by such vehicle. 
‘‘(d) TREATMENT OF LAUNCH AND REENTRY VEHI-
CLES WHICH ARE LAUNCHED TOGETHER.—A launch ve-
hicle and a reentry vehicle which are launched together 
shall be treated as a single space vehicle for purposes of 
this section. 
‘‘(e) INFLATION ADJUSTMENT.—In the case of any 
calendar year after 2022, each dollar amount in subsection 
(a) shall be increased by an amount equal to— 
‘‘(1) such dollar amount, multiplied by 
‘‘(2) the cost-of-living adjustment determined 
under section 1(f)(3) for such calendar year, deter-
mined by substituting ‘calendar year 2021’ for ‘cal-
endar year 2016’ in subparagraph (A)(ii) thereof. 
VerDate Sep 11 2014 
22:03 Apr 21, 2022
Jkt 029200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H7547.IH
H7547
kjohnson on DSK79L0C42PROD with BILLS
Any increase determined under the preceding sentence 
shall be rounded to the nearest dollar. 
‘‘SEC. 4287. DEFINITIONS AND SPECIAL RULES. 
‘‘(a) DEFINITIONS.—For purposes of this chapter— 
‘‘(1) SPACE VEHICLE.—The term ‘space vehicle’ 
means any launch vehicle and any reentry vehicle. 
‘‘(2) NON-EXEMPT PERSON.—The term ‘non-ex-
empt person’ means any person other than— 
‘‘(A) crew, or 
‘‘(B) a government astronaut. 
‘‘(3) OTHER TERMS.—The following terms shall 
have the same meaning given such terms in section 
50902 of title 51, United States Code: 
‘‘(A) Crew, except that in no event shall a 
person be treated as crew for purposes of this 
chapter if the amount which would be subject 
to tax under section 4285 if such person was 
not so treated exceeds the amount of compensa-
tion that such person receives for services as 
crew. 
‘‘(B) Government astronaut. 
‘‘(C) Launch vehicle. 
‘‘(D) Reentry vehicle. 
‘‘(E) Suborbital trajectory. 
VerDate Sep 11 2014 
22:03 Apr 21, 2022
Jkt 029200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H7547.IH
H7547
kjohnson on DSK79L0C42PROD with BILLS
‘‘(b) REGULATORY AUTHORITY.—The Secretary may 
issue such regulation or other guidance as the Secretary 
determines necessary or appropriate to carry out the pur-
poses of this subchapter, including rules similar to the 
rules of subsections (a), (b), (c), and (d) of section 4263 
with respect to the taxes imposed by section 4285.’’. 
(b) CREDIT OR REFUND TO CERTAIN PERSONS COL-
LECTING PASSENGER TAX.—Section 6415 of such Code 
is amended by striking ‘‘or 4271’’ inserting ‘‘4271, or 
4285’’. 
(c) CLERICAL AMENDMENT.—The table of sub-
chapters for chapter 33 of such Code is amended by in-
serting after the item relating to subchapter C the fol-
lowing new item: 
‘‘SUBCHAPTER D. PASSENGER SPACE TRAVEL.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to calendar quarters beginning 
more than 60 days after the date of the enactment of this 
Act. 
Æ 
VerDate Sep 11 2014 
22:03 Apr 21, 2022
Jkt 029200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6301
E:\BILLS\H7547.IH
H7547
kjohnson on DSK79L0C42PROD with BILLS