A bill to amend the Internal Revenue Code of 1986 to provide that fees charged for baggage carried into the cabin of an aircraft are subject to the excise tax imposed on transportation of persons by air.
Block Airlines' Gratuitous Fees Act or the BAG Fees Act - Amends the Internal Revenue Code to treat fees paid for baggage personally carried into the cabin of an aircraft by a passenger as an amount paid for taxable transportation for purposes of the 7.5% excise tax on transportation of persons by air.
Referred to the House Committee on Ways and Means.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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