1. Short title This Act may be cited as the Lower Fees, Better Airports Act of 2023 . 2. Fees paid by airline passengers for goods and services offered during flight (a) In general Section 4261(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Fees paid for goods and services (A) In general Any amount paid to an air carrier (or any related person) for any applicable product in connection with taxable transportation shall be treated for purposes of subsection (a) as an amount paid for taxable transportation, and such amount shall be taxable under subsection (a) without regard to any other provision of this subchapter. (B) Applicable product in connection with taxable transportation For purposes of this paragraph, the term applicable product in connection with taxable transportation means any good or service which is related to taxable transportation and which is offered prior to or during such taxable transportation, including— (i) any service related to ticketing, booking, or the purchase of such taxable transportation (including payment processing and the change or cancellation or any ticket or reservation), regardless of whether such service is offered or provided electronically, by telephone, or in person, (ii) the direct purchase of frequent flyer miles or qualifying points toward airline status from a frequent flyer or similar program, including any subscriptions related to such purchase, (iii) the ability to redeem frequent flyer miles or points for transportation of persons by air or to accelerate the accumulation of frequent flyer miles or points, (iv) any service relating to seating or boarding, including seat assignments, upgrades to a higher level seating product, priority boarding, or early check-in, (v) the transportation (whether checked or carry-on) of any baggage, animal, or other property of the passenger, (vi) any in-flight food or beverage, (vii) any in-flight entertainment or wireless internet service, (viii) any accommodation or