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.43 Annual Exclusion for Gifts. (1) For calendar year 2020, the first $15,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts under § 2503 made during that year. (2) For calendar year 2020, the first $157,000 of gifts to a spouse who is not a citizen of the United States (other than gifts of future interests in property) are not included in the total amount of taxable gifts under §§ 2503 and 2523(i)(2) made during that year. .44 Tax on Arrow Shafts. For calendar year 2020, the tax imposed under § 4161(b)(2)(A) on the first sale by the manufacturer, producer, or importer of any shaft of a type used in the manufacture of certain arrows is $0.52 per shaft. .45 Passenger Air Transportation Excise Tax. For calendar year 2020, the tax under § 4261(b)(1) on the amount paid for each domestic segment of taxable air transportation is $4.30. For calendar year 2020, the tax under § 4261(c)(1) on any amount paid (whether within or without the United States) for any international air transportation, if the transportation begins or ends in the United States, generally is $18.90. Under § 4261(c)(3), however, a lower amount applies under § 4261(c)(1) to a domestic segment beginning or ending in Alaska or Hawaii, and the tax applies only to departures. For calendar year 2020, the rate is $9.50. .46 Reporting Exception for Certain Exempt Organizations with Nondeductible Lobbying Expenditures. For taxable years beginning in 2020, the annual per person, family, or entity dues limitation to qualify for the reporting exception under § 6033(e)(3)

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.43 Annual Exclusion for Gifts. (1) For calendar year 2020, the first $15,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts under § 2503 made during that year. (2) For calendar year 2020, the first $157,000 of gifts to a spouse who is not a citizen of the United States (other than gifts of future interests in property) are not included in the total amount of taxable gifts under §§ 2503 and 2523(i)(2) made during that year. .44 Tax on Arrow Shafts. For calendar year 2020, the tax imposed under § 4161(b)(2)(A) on the first sale by the manufacturer, producer, or importer of any shaft of a type used in the manufacture of certain arrows is $0.52 per shaft. .45 Passenger Air Transportation Excise Tax. For calendar year 2020, the tax under § 4261(b)(1) on the amount paid for each domestic segment of taxable air transportation is $4.30. For calendar year 2020, the tax under § 4261(c)(1) on any amount paid (whether within or without the United States) for any international air transportation, if the transportation begins or ends in the United States, generally is $18.90. Under § 4261(c)(3), however, a lower amount applies under § 4261(c)(1) to a domestic segment beginning or ending in Alaska or Hawaii, and the tax applies only to departures. For calendar year 2020, the rate is $9.50. .46 Reporting Exception for Certain Exempt Organizations with Nondeductible Lobbying Expenditures. For taxable years beginning in 2020, the annual per person, family, or entity dues limitation to qualify for the reporting exception under § 6033(e)(3)