II 115th CONGRESS 1st Session S. 321 IN THE SENATE OF THE UNITED STATES February 7 (legislative day, February 6), 2017 Mr. Brown (for himself and Mr. Portman ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air.