H.R. 8644

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8644 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 8644

To amend the Internal Revenue Code of 1986 to disallow deductions with 
respect to certain expenses relating to private planes.

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IN THE HOUSE OF REPRESENTATIVES

April 30, 2026

Mr. Vindman (for himself, Ms. McDonald Rivet, and Mr. Landsman) 
introduced the following bill; which was referred to the Committee on 
Ways and Means

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A BILL

To amend the Internal Revenue Code of 1986 to disallow deductions with 
respect to certain expenses relating to private planes.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Stop Subsidizing Private Jets of 
2026''.

SEC. 2. DISALLOWANCE OF CERTAIN EXPENSES RELATING TO PRIVATE PLANES.

(a) In General.--Section 162 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (s) as subsection (t) and by 
inserting the following new subsection after subsection (r):
``(s) Disallowance of Certain Expenses Relating to Private 
Planes.--
``(1) In general.--No deduction shall be allowed under this 
chapter for amounts paid or incurred for disqualified private 
plane expenditures.
``(2) Disqualified private plane expenditures.--For 
purposes of this subsection, the term `disqualified private 
plane expenditures' means amounts paid or incurred to purchase, 
maintain, or operate any fixed-wing aircraft (including any 
deduction for depreciation or amortization thereof) other 
than--
``(A) an aircraft--
``(i) an aircraft which is primarily used 
to transport property, or
``(ii) an aircraft which is modified for 
use in agriculture, firefighting, or for 
emergency medical purposes, and which is used 
by the taxpayer primarily for the purpose for 
which such aircraft has been modified, or
``(B) by a taxpayer in the course of a trade or 
business of the taxpayer--
``(i) of providing instruction in 
aeronautics,
``(ii) of offering skydiving services to 
the public,
``(iii) of offering transportation of 
persons by air along fixed and scheduled 
routes, if such services are predominately 
available for purchase by the general public, 
or
``(iv) of offering flights to the public 
for which the sole purpose is sightseeing.''.
(b) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after December 31, 2025.
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