Does an American Airlines flight attendant get taxed on "imputed income" for D3 buddy passes? I looked at the newjetnet website and it was ambiguous. I had previously been told that for D3 passes there was no "imputed income" tax due. I have a friend who would hook me up with a D3 pass but he wants me to compensate for the extra tax it costs him. If he does have to pay tax, I will gladly compensate him. But as I say, the newjet website suggests that D3s passes don't result in extra tax for airline employee.