H-1517

   Amend Senate File 619, as amended, passed, and reprinted by the Senate, as follows:
   1.  Page 64, after line 8 by inserting: 
<DIVISION ___
AIRCRAFT PARTS AND SERVICES SALES AND USE TAX EXEMPTION

   Sec. ___.  Section 423.3, subsections 74 and 76, Code 2021, are amended to read as follows:
   74.  The sales price from the sale or rental of aircraft for use in a scheduled interstate federal aviation administration certificated air carrier operation.
   76.  The sales price from the sale or rental of tangible personal property permanently affixed or attached as a component part of the aircraft, including but not limited to repair or replacement materials or parts; and the sales price of all services used for aircraft repair, remodeling, and maintenance services when such services are performed on aircraft, aircraft engines, or aircraft component materials or parts. For the purposes of this exemption, “aircraft” means aircraft used in nonscheduled interstate federal aviation administration certificated air carrier operation operating under 
14 C.F.R. ch. 1, pt. 135
 the same as defined in section 328.1.
   Sec. ___.  Section 423.3, subsection 75, Code 2021, is amended by striking the subsection.>
   2.  By renumbering as necessary.

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BRECKENRIDGE of Jasper