Etihad has accused US airlines of turning Donald Trump’s tax overhaul into a weapon in their war against Gulf carriers, after a provision was inserted into the proposed reforms that they say is specifically designed to punish them. The Middle Eastern airlines are threatened by language in the Senate tax bill that would abruptly end the exemption from tax that Etihad, Emirates and Qatar Airways enjoy on income derived from flights to and from the US — but the carriers say it could have much wider impact, and wreak havoc on international travel. The measure was added to the bill last week by Johnny Isakson, a Republican senator from Georgia, whose state is home to Delta Air Lines and its main hub, Atlanta airport. People close to the companies say the tax hit is the latest episode in a campaign US airlines have run against Gulf carriers in recent years over allegations of unfair competition, which the Middle Eastern airlines deny. Most big non-US airlines are currently exempt from tax on aviation-related income earned in the US under reciprocal tax deals with other countries. The Isakson measure is written in a way that would withdraw the benefit from Middle Eastern carriers and a few other airlines, but allow their big European peers to retain the exemption. The proposal calls for foreign airlines to pay US corporate tax if their home country has fewer than two arrivals and departures per week operated by US airlines, and if the home country does not have a full income tax treaty with the US. One person close to the Gulf airlines said it would also affect carriers flying to the US from Saudi Arabia, Serbia, Suriname and Fiji as well as other countries.<br/>