21 Pages Posted: 23 Jan 2008
As part of a major revision of the taxation of fringe benefits, Congress in 1984 attempted to tax airline employees when they obtained free flights for their parents. The flight attendants' unions ultimately mounted a successful campaign to exempt these parent passes from taxation. This article tells the story of the legislation, and of how the unions succeeded in their campaign to repeal it.
Keywords: taxation, fringe benefits, politics, flight attendants
JEL Classification: H24
Suggested Citation: Suggested Citation
Newman, Joel S., Fly Me, Fly My Mother. Tax Notes, Vol. 35, No. 3, p. 291, 1987. Available at SSRN: https://ssrn.com/abstract=1086722