AIR TRANSPORTATION OF CARGO AND OF PASSENGERS TREATED AS SAME SERVICE FOR PURPOSES OF FRINGE BENEFITS INCLUSION.

SEC. 6066. AIR TRANSPORTATION OF CARGO AND OF PASSENGERS TREATED AS SAME SERVICE FOR PURPOSES OF FRINGE BENEFITS INCLUSION. (a) In General.—Subsection (h) of section 132 of the 1986 Code is amended by adding at the end thereof the following new paragraph: 102 STAT. 3703 “(8) Air cargo.—For purposes of subsection (b), the transportation of cargo by air and the transportation of passengers by air shall be treated as the same service.” (b) Effective Date.—The amendment made by subsection (a) shall apply to transportation furnished after December 31, 1987, in taxable years ending after such date.