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26 U.S.C. § 4281

Small aircraft on nonestablished lines

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Transportation & Motor Vehicles
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26 U.S.C. § 4281, Small aircraft on nonestablished lines, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463429
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Full text

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 this section, 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. For purposes of this section, the term “jet aircraft” shall not include any aircraft which is a rotorcraft or propeller aircraft.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.