26 CFR § 49.4261-9 - Mileage awards.

---
identifier: "/us/cfr/t26/s49.4261-9"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 49.4261-9 - Mileage awards."
title_number: 26
title_name: "Internal Revenue"
section_number: "49.4261-9"
section_name: "Mileage awards."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "49"
part_name: "FACILITIES AND SERVICES EXCISE TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
cfr_part: "49"
---


# 49.4261-9 Mileage awards.

(a) *Tax imposed.* Any amount paid (and the value of any other benefit provided) to an air carrier (or any related person) for the right to provide mileage awards for or other reductions in the cost of any transportation of persons by air is an amount paid for taxable transportation and is therefore subject to the tax imposed by section 4261(a) of the Internal Revenue Code. *See* section 4261(e)(3)(A).

(b) *[Reserved]*

(c) *Applicability date.* This section applies to amounts paid on and after January 19, 2021.

[T.D. 9948, 86 FR 5003, Jan. 19, 2021]