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H.R. 1139

BillFederalHouseIn Committee
Frequent Flyer Tax-Free Liability Act of 2003
About This Bill
Committee
Latest Action · March 6, 2003
Referred to the House Committee on Ways and Means.
Congress
108th (2003–2005)
Introduced
March 6, 2003
Cosponsors (0)
None
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Summary

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Frequent Flyer Tax-Free Liability Act of 2003 - Amends the Internal Revenue Code to provide that if an individual receives frequent flyer mileage for purchase of property or services: (1) no part of such a benefit shall count as part of gross income; (2) no deduction otherwise allowable for the purchase of such property or services shall be reduced by reason of the resulting benefit; and (3) no deduction shall be permitted for any portion of travel-related service purchases for which such a benefit is utilized. Defines "frequent flyer benefit."

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