It's very important to note that NOT all piston planes are exempt under this proposal. The proposal allows for an exemption for "recreational piston aircraft". Many of us, myself included, operate our aircraft for business purposes, thereby subjecting them to the $100 per flight rule. From the folks in the know I've discussed this with, there's also a strong feeling that flight school aircraft would also be subject to this fee - yes, a person may be taking flight training for recreational use, but the fight training itself is typically a commercial business operation. The same thing goes if you're operating your aircraft through an LLC with a leaseback arrangement to yourself or your company, then you're back under the business operating umbrella, so it would no longer be considered a recreational use and would be subject to the $100 fee. Please note, this may not be the final interpretation, but is the general consensus with many of those who are on the front lines fighting this issue.
The good news is the NBAA is fully engaged in working to defeat this proposal. They have put significant time and resources into the initiative and are getting face time with those in power to educate them about the disastrous effects to small business and the aviation industry if such a fee goes into effect. For years people have thought of the NBAA as a "jet plane" organization for the big guys only, but the truth is they're a "business airplane" organization - big or small. In fact, this year they even featured a Cirrus on their publication's cover which was a testament to their desire to be inclusive all of type of business aircraft. I would encourage those of you who feel strongly about this issue to join and support the organization to help them continue to the good fight.
For additional information, here's a link to one my my blog posts on the subject NBAA interview I participated in regarding the threat:
http://www.bradim.com/2011/09/26/brads-nbaa-flight-plan-interview-industry-united-in-thwarting-latest-user-fee-threat/Here's another piece directly on the NBAA site by Pete Combs:
http://www.nbaa.org/advocacy/issues/modernization/20110923-industry-united-in-thwarting-latest-user-fee-threat.php