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Internal Revenue Code, § 4281. Small Aircraft On Nonestablished Lines

I.R.C. § 4281(a) In General
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.
I.R.C. § 4281(b) Maximum Certificated Takeoff Weight
For purposes of this section, the term “maximum certificated takeoff weight” means the maximum such weight contained in the type certificate or airworthiness certificate.
I.R.C. § 4281(c) Sightseeing
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.
I.R.C. § 4281(d) Jet Aircraft
—For purposes of this section, the term “jet aircraft” shall not include any aircraft which is a rotorcraft or propeller aircraft.
(Added by Pub. L. 91-258, title II, Sec. 205(a)(1), May 21, 1970, 84 Stat. 241, and amended by Pub. L. 97-248, title II, Sec. 280(c)(2)(B), Sept. 3, 1982, 96 Stat. 564; Pub. L. 109-59, title XI, Sec. 11124(a), Aug. 10, 2005, 119 Stat. 1144; Pub. L. 112-95, title XI, Sec. 1107(a), Feb. 14, 2012, 126 Stat. 11; Pub. L. 113-295, Div. A, title II, Sec. 204(a), Dec. 19, 2014.)
BACKGROUND NOTES
Amendments to Part
1987--Pub. L. 100-223, title IV, 405(c), Dec. 30, 1987, 101 Stat. 1535, added item 4283.
1970--Pub. L. 91-258, title II, 205(a)(1), May 21, 1970, 84 Stat. 241, inserted “PART III--SPECIAL PROVISIONS APPLICABLE TO TAXES ON TRANSPORTATION BY AIR.”
PRIOR PROVISIONS
A prior section 4281, act Aug. 16, 1954, ch. 736, 68A Stat. 508, which related to tax on transportation of oil by pipeline, was repealed by Pub. L. 85-475, 4(a), June 30, 1958, 72 Stat. 260. For effective date of repeal, see section 4(c) of Pub. L. 85-475, set out as an Effective Date of 1958 Amendment note under section 6415 of this title.
AMENDMENTS
2014 - Pub. L. 113-295, Div. A, Sec. 204(a), amended Sec. 4281. Before amendment, it read as follows:
“Sec. 4281. Small Aircraft On Nonestablished Lines.—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 the preceding sentence, 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.”
2012 - Pub. L. 112-95, Sec. 1107(a), inserted “or when such aircraft is a jet aircraft” after “an established line” in the first sentence.
2005 - Pub. L. 109-59, Sec. 11124(a), added the sentence at the end.
1982--Pub. L. 97-248 struck out “(as defined in section 4492(b))” after “certificated takeoff weight”, and inserted provision defining “maximum certificated takeoff weight”.
EFFECTIVE DATE OF 2014 AMENDMENT
Amendment by Pub. L. 113-295, Div. A, Sec. 204(a), effective as if included in Section 1107 of the FAA Modernization and Reform Act of 2012 [Pub. L. 112-95, effective for taxable transportation provided after March 31, 2012].
EFFECTIVE DATE OF 2012 AMENDMENT
Amendment by Pub. L. 112-95, Sec. 1107(a), effective for taxable transportation provided after March 31, 2012.
EFFECTIVE DATE OF 2005 AMENDMENT
Amendment by Pub. L. 109-59, Sec. 11124(a), effective with respect to transportation beginning after September 30, 2005, but shall not apply to any amount paid before such date for such transportation.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable with respect to transportation beginning after Aug. 31, 1982, but inapplicable to amounts paid on or before such date, see section 280(d) of Pub. L. 97-248, set out as a note under section 4261 of this title.
EFFECTIVE DATE
Section effective on July 1, 1970, see section 211(a) of Pub. L. 91-258, set out as an Effective Date of 1970 Amendment note under section 4041 of this title.