Strange, it doesn't seem to explain the reasoning behind this other than that airlines like it (obviously). It goes against the general principles of tax accounting policy as well: they (indirectly) deduct the cost of handling the bags as expenses, so why not the income therefrom? Both should count towards net income, or neither should.
How about when you bill out as a consultant, you can charge $1/hour, plus baggage handling fees of $199/hour?
How about when you bill out as a consultant, you can charge $1/hour, plus baggage handling fees of $199/hour?