Уведомление. Ретроспективное содержание


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Effective December 23, 2017, certain payments made by an aircraft owner (or, in certain cases, a lessee) related to the management of private aircraft are exempt from the excise taxes imposed on taxable transportation by air.

This exemption generally applies to maintenance and support of the aircraft owner’s aircraft, and on flights by the aircraft owner on their own aircraft.

Applicable services include:

  • Support activities related to the aircraft itself, such as:
    • Storage
    • Maintenance
    • Fueling
       
  • Services related to the aircraft’s operation, such as:
    • Hiring and training of pilots and crew
       
  • Administrative services, such as:
    • Scheduling
    • Flight planning
    • Weather forecasting
    • Obtaining insurance
    • Establishing and complying with safety standards, and
       
  • Services necessary to support flights operated by an aircraft owner.