Sec. 4261. Imposition Of Tax

I.R.C. § 4261(a) In General —

There is hereby imposed on the amount paid for taxable transportation of any person a tax equal to 7.5 percent of the amount so paid.

I.R.C. § 4261(b) Domestic Segments Of Taxable Transportation

I.R.C. § 4261(b)(1) In General —

There is hereby imposed on the amount paid for each domestic segment of taxable transportation by air a tax in the amount of $3.00.

I.R.C. § 4261(b)(2) Domestic Segment —

For purposes of this section, the term “domestic segment” means any segment consisting of 1 takeoff and 1 landing and which is taxable transportation described in section 4262(a)(1).

I.R.C. § 4261(b)(3) Changes In Segments By Reason Of Rerouting —

If—

I.R.C. § 4261(b)(3)(A) —

transportation is purchased between 2 locations on specified flights, and

I.R.C. § 4261(b)(3)(B) —

there is a change in the route taken between such 2 locations which changes the number of domestic segments, but there is no change in the amount charged for such transportation,

the tax imposed by paragraph (1) shall be determined without regard to such change in route.

I.R.C. § 4261(c) Use Of International Travel Facilities

I.R.C. § 4261(c)(1) In General —

There is hereby imposed a tax of $12.00 on any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins or ends in the United States.

I.R.C. § 4261(c)(2) Exception For Transportation Entirely Taxable Under Subsection (a) —

This subsection shall not apply to any transportation all of which is taxable under subsection (a) (determined without regard to sections 4281 and 4282).

I.R.C. § 4261(c)(3) Special Rule For Alaska And Hawaii —

In any case in which the tax imposed by paragraph (1) applies to a domestic segment beginning or ending in Alaska or Hawaii, such tax shall apply only to departures and shall be at the rate of $6.

I.R.C. § 4261(d) By Whom Paid —

Except as provided in section 4263(a), the taxes imposed by this section shall be paid by the person making the payment subject to the tax.

I.R.C. § 4261(e) Special Rules

I.R.C. § 4261(e)(1) Segments To And From Rural Airports

I.R.C. § 4261(e)(1)(A) Exception From Segment Tax —

The tax imposed by subsection (b)(1) shall not apply to any domestic segment beginning or ending at an airport which is a rural airport for the calendar year in which such segment begins or ends (as the case may be).

I.R.C. § 4261(e)(1)(B) Rural Airport —

For purposes of this paragraph, the term “rural airport" means, with respect to any calendar year, any airport if—

I.R.C. § 4261(e)(1)(B)(i) —

there were fewer than 100,000 commercial passengers departing by air (in the case of any airport described in clause (ii)(III), on flight segments of at least 100 miles) during the second preceding calendar year from such airport, and

I.R.C. § 4261(e)(1)(B)(ii) —

such airport—

I.R.C. § 4261(e)(1)(B)(ii)(I) —

is not located within 75 miles of another airport which is not described in clause (i),

I.R.C. § 4261(e)(1)(B)(ii)(II) —

is receiving essential air service subsidies as of the date of the enactment of this paragraph, or

I.R.C. § 4261(e)(1)(B)(ii)(III) —

is not connected by paved roads to another airport.

I.R.C. § 4261(e)(2) Amounts Paid Outside The United States —

In the case of amounts paid outside the United States for taxable transportation, the taxes imposed by subsections (a) and (b) shall apply only if such transportation begins and ends in the United States.

I.R.C. § 4261(e)(3) Amounts Paid For Right To Award Free Or Reduced Rate Air Transportation

I.R.C. § 4261(e)(3)(A) In General —

Any amount paid (and the value of any other benefit provided) to an air carrier (or any related person) for the right to provide mileage awards for (or other reductions in the cost of) any transportation of persons by air shall be treated for purposes of subsection (a) as an amount paid for taxable transportation, and such amount shall be taxable under subsection (a) without regard to any other provision of this subchapter.

I.R.C. § 4261(e)(3)(B) Controlled Group —

For purposes of subparagraph (A), a corporation and all wholly owned subsidiaries of such corporation shall be treated as 1 corporation.

I.R.C. § 4261(e)(3)(C) Regulations —

The Secretary shall prescribe rules which reallocate items of income, deduction, credit, exclusion, or other allowance to the extent necessary to prevent the avoidance of tax imposed by reason of this paragraph. The Secretary may prescribe rules which exclude from the tax imposed by subsection (a) amounts attributable to mileage awards which are used other than for transportation of persons by air.

I.R.C. § 4261(e)(4) Inflation Adjustment Of Dollar Rates Of Tax

I.R.C. § 4261(e)(4)(A) In General —

In the case of taxable events in a calendar year after the last nonindexed year, the $3.00 amount contained in subsection (b) and each dollar amount contained in subsection (c) shall be increased by an amount equal to—

I.R.C. § 4261(e)(4)(A)(i) —

such dollar amount, multiplied by

I.R.C. § 4261(e)(4)(A)(ii) —

the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting the year before the last nonindexed year for “calendar year 2016” in subparagraph (A)(ii) thereof.

If any increase determined under the preceding sentence is not a multiple of 10 cents, such increase shall be rounded to the nearest multiple of 10 cents.

I.R.C. § 4261(e)(4)(B) Last Nonindexed Year —

For purposes of subparagraph (A), the last nonindexed year is—

I.R.C. § 4261(e)(4)(B)(i) —

2002 in the case of the $3.00 amount contained in subsection (b), and

I.R.C. § 4261(e)(4)(B)(ii) —

1998 in the case of the dollar amounts contained in subsection (c).

I.R.C. § 4261(e)(4)(C) Taxable Event —

For purposes of subparagraph (A), in the case of the tax imposed by subsection (b), the beginning of the domestic segment shall be treated as the taxable event.

I.R.C. § 4261(e)(4)(D) Special Rule For Amounts Paid For Domestic Segments Beginning After 2002 —

If an amount is paid during a calendar year for a domestic segment beginning in a later calendar year, then the rate of tax under subsection (b) on such amount shall be the rate in effect for the calendar year in which such amount is paid.

I.R.C. § 4261(e)(5) Amounts Paid For Aircraft Management Services

I.R.C. § 4261(e)(5)(A) In General —

No tax shall be imposed by this section or section 4271 on any amounts paid by an aircraft owner for aircraft management services related to—

I.R.C. § 4261(e)(5)(A)(i) —

maintenance and support of the aircraft owner's aircraft, or

I.R.C. § 4261(e)(5)(A)(ii) —

flights on the aircraft owner's aircraft.

I.R.C. § 4261(e)(5)(B) Aircraft Management Services —

For purposes of subparagraph (A), the term “aircraft management services” includes—

I.R.C. § 4261(e)(5)(B)(i) —

assisting an aircraft owner with administrative and support services, such as scheduling, flight planning, and weather forecasting,

I.R.C. § 4261(e)(5)(B)(ii) —

obtaining insurance,

I.R.C. § 4261(e)(5)(B)(iii) —

maintenance, storage and fueling of aircraft,

I.R.C. § 4261(e)(5)(B)(iv) —

hiring, training, and provision of pilots and crew,

I.R.C. § 4261(e)(5)(B)(v) —

establishing and complying with safety standards, and

I.R.C. § 4261(e)(5)(B)(vi) —

such other services as are necessary to support flights operated by an aircraft owner.

I.R.C. § 4261(e)(5)(C) Lessee Treated As Aircraft Owner

I.R.C. § 4261(e)(5)(C)(i) In General —

For purposes of this paragraph, the term “aircraft owner” includes a person who leases the aircraft other than under a disqualified lease.

I.R.C. § 4261(e)(5)(C)(ii) Disqualified Lease —

For purposes of clause (i), the term “disqualified lease” means a lease from a person providing aircraft management services with respect to such aircraft (or a related person (within the meaning of section 465(b)(3)(C)) to the person providing such services), if such lease is for a term of 31 days or less.

I.R.C. § 4261(e)(5)(D) Pro Rata Allocation —

In the case of amounts paid to any person which (but for this subsection) are subject to the tax imposed by subsection (a), a portion of which consists of amounts described in subparagraph (A), this paragraph shall apply on a pro rata basis only to the portion which consists of amounts described in such subparagraph.

I.R.C. § 4261(f) Exemption For Certain Uses —

No tax shall be imposed under subsection (a) or (b) on air transportation—

I.R.C. § 4261(f)(1) —

by helicopter for the purpose of transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas, or

I.R.C. § 4261(f)(2) —

by helicopter or by fixed-wing aircraft for the purpose of the planting, cultivation, cutting, or transportation of, or caring for, trees (including logging operations),

but only if the helicopter or fixed-wing aircraft does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such use. In the case of helicopter transportation described in paragraph (1), this subsection shall be applied by treating each flight segment as a distinct flight.

I.R.C. § 4261(g) Exemption For Air Ambulances Providing Certain Emergency Medical Transportation —

No tax shall be imposed under this section or section 4271 on any air transportation for the purpose of providing emergency medical services—

I.R.C. § 4261(g)(1) —

by helicopter, or

I.R.C. § 4261(g)(2) —

by a fixed-wing aircraft equipped for and exclusively dedicated on that flight to acute care emergency medical services.

I.R.C. § 4261(h) Exemption For Skydiving Uses —

No tax shall be imposed by this section or section 4271 on any air transportation exclusively for the purpose of skydiving.

I.R.C. § 4261(i) Exemption For Seaplanes —

No tax shall be imposed by this section or section 4271 on any air transportation by a seaplane with respect to any segment consisting of a takeoff from, and a landing on, water, but only if the places at which such takeoff and landing occur have not received and are not receiving financial assistance from the Airport and Airways Trust Fund.

I.R.C. § 4261(j) Exemption For Aircraft In Fractional Ownership Aircraft Programs —

No tax shall be imposed by this section or section 4271 on any air transportation if tax is imposed under section 4043 with respect to the fuel used in such transportation. This subsection shall not apply after September 30, 2023.

I.R.C. § 4261(k) Application Of Taxes

I.R.C. § 4261(k)(1) In General —

The taxes imposed by this section shall apply to—

I.R.C. § 4261(k)(1)(A) —

transportation beginning during the period—

I.R.C. § 4261(k)(1)(A)(i) —

beginning on the 7th day after the date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, and

I.R.C. § 4261(k)(1)(A)(ii) —

ending on September 30, 2023, and

I.R.C. § 4261(k)(1)(B) —

amounts paid during such period for transportation beginning after such period.

I.R.C. § 4261(k)(2) Refunds —

If, as of the date any transportation begins, the taxes imposed by this section would not have applied to such transportation if paid for on such date, any tax paid under paragraph (1)(B) with respect to such transportation shall be treated as an overpayment.

(Aug. 16, 1954, ch. 736, 68A Stat. 506; July 25, 1956, ch. 725, Sec. 1, 4(b), 70 Stat. 644, 646; June 30, 1959, Pub. L. 86-75, Sec. 4, 73 Stat. 158; June 30, 1960, Pub. L. 86-564, title II, Sec. 202(a)(3), 74 Stat. 290; June 30, 1961, Pub. L. 87-72, Sec. 3(a)(3), 75 Stat. 193; June 28, 1962, Pub. L. 87-508, Sec. 5(a), (b), 76 Stat. 115; June 29, 1963, Pub. L. 88-52, Sec. 3(a)(3), 77 Stat. 72; June 30, 1964, Pub. L. 88-348, Sec. 2(a)(3), 78 Stat. 237; June 21, 1965, Pub. L. 89-44, title III, Sec. 303(a), 79 Stat. 148, May 21, 1970, Pub. L. 91-258, title II, Sec. 203(a), 84 Stat. 238; Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1904(a)(7), 90 Stat. 1812; July 1, 1980, Pub. L. 96-298, Sec. 1(b), 94 Stat. 829; Sept. 3, 1982, Pub. L. 97-248, title II, Sec. 280(a), 96 Stat. 564; July 18, 1984, Pub. L. 98-369, div. A, title X, Sec. 1018(b), 98 Stat. 1021; Oct. 22, 1986, Pub. L. 99-514, title XVIII, Sec. 1878(c)(2), 100 Stat. 2903; Dec. 30, 1987, Pub. L. 100-223, title IV, Sec. 402(a)(1), 404(a), (c), 101 Stat. 1532, 1533; Dec. 19, 1989, Pub. L. 101-239, title VII, Sec. 7503(a), 103 Stat. 2362; Nov. 5, 1990, Pub. L. 101-508, title XI, Sec. 11213(a)(1), (d)(1), 104 Stat. 1388-432, 1388-435; July 5, 1994, Pub. L. 103-272, Sec. 5(g)(2); Aug. 20, 1996, Pub. L. 104-188, Sec. 1609(b), (d), (e), 110 Stat. 1755; Feb. 28, 1997, Pub. L. 105-2, Sec. 2(b)(1) ;Pub. L. 105-34, title X, XIV, XVI, Sec. 1031, 1435(a), 1601(f)(4)(D), Aug. 5, 1997, 111 Stat 788; Pub. L. 108-176, title IX, Sec. 902, Dec. 12, 2003, 117 Stat. 2598; Pub. L. 109-59, title XI, Sec. 11121(c), 11122(a), 11123(a), Aug. 10, 2005, 119 Stat. 1144; Pub. L. 109-135, title IV, Sec. 412(vv), Dec. 21, 2005, 119 Stat. 2577; Pub. L. 110-161, Sec. 116(b)(1), Dec. 26, 2007, 121 Stat. 1844; Pub. L. 110-190, Sec. 2(b)(1), Feb. 28, 2008, 122 Stat. 643; Pub. L. 110-253, Sec. 2(b)(1), June 30, 2008, 122 Stat. 2417; Pub. L. 110-330, Sec. 2(b)(1), Sept. 30, 2008, 122 Stat. 3717; Pub. L. 111-12, Sec. 2(b)(1), Mar. 30, 2009, 123 Stat. 1457; Pub. L. 111-69, Sec. 2(b)(1), Oct. 1, 2009, 123 Stat. 2054; Pub. L. 111-116, Sec. 2(b)(1), Dec. 16, 2009, 123 Stat. 3031; Pub. L. 111-153, Sec. 2(b)(1), Mar. 31, 2010, 124 Stat. 1084; Pub. L. 111-161, Sec. 2(b)(1), Apr. 30, 2010, 124 Stat. 1126; Pub. L. 111-197, Sec. 2(b)(1), July 2, 2010, 124 Stat. 1353; Pub. L. 111-216, Sec. 101(b)(1), Aug 1, 2010, 124 Stat. 2348; Pub. L. 111-249, Sec. 2(b)(1), Sept. 30, 2010, 124 Stat. 2627; Pub. L. 111-329, Sec. 2(b)(1), Dec. 22, 2010, 124 Stat. 3566; Pub. L. 112-7, Sec. 2(b)(1), Mar. 31, 2011, 125 Stat. 31; Pub. L. 112-16, Sec. 2(b)(1), May 31, 2011, 125 Stat. 218; Pub. L. 112-21, Sec. 2(b)(1), June 29, 2011, 125 Stat. 233; Pub. L. 112-27, Sec. 2(b)(1), Aug. 5, 2011, 125 Stat. 270; Pub. L. 112-30, title II, Sec. 202(b)(1), Sept. 16, 2011, 125 Stat. 342; Pub. L. 112-91, Sec. 2(b)(1), Jan. 31, 2012, 126 Stat. 1; Pub. L. 112-95, title XI, Sec. 1101(b)(1), 1103(c), Feb. 14, 2012, 126 Stat. 11; Pub. L. 113-295, Div. A, title II, Sec. 221(a)(104), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 114-55, title II, Sec. 202(b), (c), Sept. 30, 2015; Pub. L. 114-141, title II, Sec. 202(b), (c), Mar. 30, 2016; Pub. L. 114-190, title I, Sec. 1202(b), (c), July 15, 2016; Pub. L. 115-63, title II, Sec. 202(b), (c), Sept. 29, 2017; Pub. L. 115-97, title I, Sec. 11002(d)(1)(FF), 13822(a), Dec. 22, 2017, 131 Stat. 2054; Pub. L. 115-141, Div. M, title I, Sec. 202(b)(1), 202(c)(2), Div. U, title IV, Sec. 401(b)(42), Mar. 23, 2018, 132 Stat. 348; Pub. L. 115-254, title VIII, Sec. 802(b)(1), (c)(3), Oct. 5, 2018, 132 Stat. 3186.)

BACKGROUND NOTES

Amendments to Subchapter

1970--Pub. L. 91-258, title II, 205(c)(4), May 21, 1970, 84 Stat. 242, substituted “Transportation by Air” for “Transportation of Persons by Air” in subchapter heading, inserted part I to III headings in subchapter analysis, inserted “PART I--PERSONS” as analysis heading preceding section 4261, struck out item 4263, and redesignated item 4264 as 4263.

1962--Pub. L. 87-508, 5(b), June 28, 1962, 76 Stat. 115, substituted “Transportation of Persons by Air” for “Transportation of Persons” in subchapter heading.

1958--Pub. L. 85-475, 4(b)(2), June 30, 1958, 72 Stat. 260, substituted “Transportation of Persons” for “Transportation” in subchapter heading and struck out parts I-III, which were included in subchapter C.

1956--Act July 25, 1956, ch. 725, 5, 70 Stat. 646, added items 4262 and 4264 and redesignated former item 4262 as 4263.

AMENDMENTS

2018--Subsec. (j). Pub. L. 115-254, Sec. 802(c)(3), amended subsec. (j) by substituting “September 30, 2023” for “September 30, 2018”.

Subsec. (k)(1)(A)(ii). Pub. L. 115-254, Sec. 802(b)(1), amended clause (ii) by substituting “September 30, 2023” for “September 30, 2018”.

Subsec. (b)(1). Pub. L. 115-141, Div. U, Sec. 401(b)(42), amended par. (1) by substituting ‘‘a tax in the amount of $3.00.’’ for “a tax in the amount determined in accordance with the following table for the period in which the segment begins:

In the case of segments beginning:	The tax is:
After September 30, 1997, and before October 1, 1998	$1.00
After September 30, 1998, and before October 1, 1999	$2.00
After September 30, 1999, and before January 1, 2000	$2.25
During 2000	$2.50
During 2001	$2.75
During 2002 or thereafter	$3.00

Subsec. (k)(1)(A)(ii). Pub. L. 115-141, Div. M, Sec. 202(b)(1), amended clause (ii) by substituting “September 30, 2018” for “March 31, 2018”.

Subsec. (j). Pub. L. 115-141, Div. M, Sec. 202(c)(2), amended subsec. (j) by substituting “September 30, 2018” for “March 31, 2018”.

2017--Subsec. (e)(4)(A)(ii). Pub. L. 115-97, Sec. 11002(d)(1)(FF), amended clause (ii) by substituting “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

Subsec. (e)(5). Pub. L. 115-97, Sec. 13822(a), amended subsec. (e) by adding par. (5).

Subsec. (j). Pub. L. 115-63, Sec. 202(c)(2), amended subsec (j) by substituting “March 31, 2018” for “September 30, 2017”.

Subsec. (k)(1)(A)(ii). Pub. L. 115-63, Sec. 202(b)(1), amended clause (ii) by substituting “March 31, 2018” for “September 30, 2017”.

2016--Subsec. (j). Pub. L. 114-190, Sec. 1202(c)(2), amended subsec (j) by substituting “September 30, 2017” for “July 15, 2016”.

Subsec. (k)(1)(A)(ii). Pub. L. 114-190, Sec. 1202(b)(1), amended clause (ii) by substituting “September 30, 2017” for “July 15, 2016”.

Subsec. (j). Pub. L. 114-141, Sec. 202(c)(2), amended subsec (j) by substituting “July 15, 2016” for “March 31, 2016”.

Subsec. (k)(1)(A)(ii). Pub. L. 114-141, Sec. 202(b)(1), amended clause (ii) by substituting “July 15, 2016” for “March 31, 2016”.

2015--Subsec. (j). Pub. L. 114-55, Sec. 202(c)(2), amended subsec (j) by substituting “March 31, 2016” for “September 30, 2015”.

Subsec. (k)(1)(A)(ii). Pub. L. 114-55, Sec. 202(b)(1), amended clause (ii) by substituting “March 31, 2016” for “September 30, 2015”.

2014--Subsec. (e)(1)(C). Pub. L. 113-295, Div. A, Sec. 221(a)(104)(A), struck subpar. (C). Before being struck, it read as follows:

“(C) No Phasein Of Reduced Ticket Tax.—In the case of transportation beginning before October 1, 1999—

“(i) In General.—Paragraph (5) shall not apply to any domestic segment beginning or ending at an airport which is a rural airport for the calendar year in which such segment begins or ends (as the case may be).

“(ii) Transportation Involving Multiple Segments.—In the case of transportation involving more than 1 domestic segment at least 1 of which does not begin or end at a rural airport, the 7.5 percent rate applicable by reason of clause (i) shall be applied by taking into account only an amount which bears the same ratio to the amount paid for such transportation as the number of specified miles in domestic segments which begin or end at a rural airport bears to the total number of specified miles in such transportation.”

Subsec. (e)(5). Pub. L. 113-295, Div. A, Sec. 221(a)(104)(B), struck par. (5). Before being struck, it read as follows:

(5) Rates Of Ticket Tax For Transportation Beginning Before October 1, 1999.—Subsection (a) shall be applied by substituting for “7.5 percent”—

“(A) “9 percent” in the case of transportation beginning after September 30, 1997, and before October 1, 1998, and

“(B) “8 percent” in the case of transportation beginning after September 30, 1998, and before October 1, 1999.”

2012--Subsec. (j)(1)(A)(ii). Pub. L. 112-95, Sec. 1101(b)(1), amended clause (ii) by substituting “September 30, 2015” for “February 17, 2012”.

Subsec. (j)-(k). Pub. L. 112-95, Sec. 1103(c), redesignated subsec. (j) as subsec. (k) and added a new subsec. (j).

Subsec. (j)(1)(A)(ii). Pub. L. 112-91, Sec. 2(b)(1), amended clause (ii) by substituting “February 17, 2012” for “January 1, 2012”.

2011--Subsec. (j)(1)(A)(ii). Pub. L. 112-30, Sec. 202(b)(1), amended clause (ii) by substituting “January 1, 2012” for “September 16, 2011”.

Subsec. (j)(1)(A)(ii). Pub. L. 112-27, Sec. 2(b)(1), amended clause (ii) by substituting “September 16, 2011” for “July 22, 2011”.

Subsec. (j)(1)(A)(ii). Pub. L. 112-21, Sec. 2(b)(1), amended clause (ii) by substituting “July 22, 2011” for “June 30, 2011”.

Subsec. (j)(1)(A)(ii). Pub. L. 112-16, Sec. 2(b)(1), amended clause (ii) by substituting “June 30, 2011” for “May 31, 2011”.

Subsec. (j)(1)(A)(ii). Pub. L. 112-7, Sec. 2(b)(1), amended clause (ii) by substituting “May 31, 2011” for “March 31, 2011”.

2010--Subsec. (j)(1)(A)(ii). Pub. L. 111-329, Sec. 2(b)(1), amended clause (ii) by substituting “March 31, 2011” for “December 31, 2010”.

Subsec. (j)(1)(A)(ii). Pub. L. 111-249, Sec. 2(b)(1), amended clause (ii) by substituting “December 31, 2010” for “September 30, 2010”.

Subsec. (j)(1)(A)(ii). Pub. L. 111-216, Sec. 101(b)(1), amended clause (ii) by substituting “September 30, 2010” for “August 1, 2010”.

Subsec. (j)(1)(A)(ii). Pub. L. 111-197, Sec. 2(b)(1), amended clause (ii) by substituting “August 1, 2010” for “July 3, 2010”.

Subsec. (j)(1)(A)(ii). Pub. L. 111-161, Sec. 2(b)(1), amended clause (ii) by substituting “July 3, 2010” for “April 30, 2010”.

Subsec. (j)(1)(A)(ii). Pub. L. 111-153, Sec. 2(b)(1), amended clause (ii) by substituting “April 30, 2010” for “March 31, 2010”.

2009--Subsec. (j)(1)(A)(ii). Pub. L. 111-116, Sec. 2(b)(1), amended clause (ii) by substituting “March 31, 2010” for “December 31, 2009”.

Subsec. (j)(1)(A)(ii). Pub. L. 111-69, Sec. 2(b)(1), amended clause (ii) by substituting “December 31, 2009” for “September 30, 2009”.

Subsec. (j)(1)(A)(ii). Pub. L. 111-12, Sec. 2(b)(1), amended clause (ii) by substituting “September 30, 2009” for “March 31, 2009”.

2008--Subsec. (j)(1)(A)(ii). Pub. L. 110-330, Sec. 2(b)(1), amended clause (ii) by substituting “March 31, 2009” for “September 30, 2008”.

Subsec. (j)(1)(A)(ii). Pub. L. 110-253, Sec. 2(b)(1), amended clause (ii) by substituting “September 30, 2008” for “June 30, 2008”.

Subsec. (j)(1)(A)(ii). Pub. L. 110-190, Sec. 2(b)(1), amended clause (ii) by substituting “June 30, 2008” for “February 29, 2008”.

2007--Subsec. (j)(1)(A)(ii). Pub. L. 110-161, Sec. 116(b)(1), amended clause (ii) by substituting “February 29, 2008” for “September 30, 2007”.

2005--Subsec. (e)(4)(C). Pub. L. 109-135, Sec. 412(vv), amended subpar. (C) by substituting “imposed by subsection (b)” for “imposed subsection (b)”.

Subsec. (e)(1)(B). Pub. L. 109-59, Sec. 11122(a), amended clause (i) by inserting “(in the case of any airport described in clause (ii)(III), on flight segments of at least 100 miles)” after “by air”.

Subsec. (e)(1)(B)(ii). Pub. L. 109-59, Sec. 11122(a), amended subclause (I) by striking “or” at the end; amended subclause (II) by substituting “, or” for the period at the end; and added subclause (III).

Subsec. (f). Pub. L. 109-59, Sec. 11121(c), amended subsec. (f). Before amendment, it read as follows:

“(f) Exemption for certain helicopter uses

“No tax shall be imposed under subsection (a) or (b) on air transportation by helicopter for the purpose of--

“(1) transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas, or

“(2) the planting, cultivation, cutting, or transportation of, or caring for, trees (including logging operations),

“but only if the helicopter does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such use. In the case of helicopter transportation described in paragraph (1), this subsection shall be applied by treating each flight segment as a distinct flight.”

Subsec. (i)-(j). Pub. L. 109-59, Sec. 11123(a), redesignated subsec. (i) as subsec. (j) and added subsec. (i).

2003--Subsec. (e)(4)(D). Pub. L. 108-176, Sec. 902(a), added subpar. (D).

1997--Subsec. (a)-(c). Pub. L. 105-34, Sec. 1031(c)(1), struck subsecs. (a) - (c) and added new subsecs. (a) - (c). Prior to being struck they read as follows:

“(a) In general

There is hereby imposed upon the amount paid for taxable transportation (as defined in section 4262) of any person a tax equal to 10 percent of the amount so paid. In the case of amounts paid outside of the United States for taxable transportation, the tax imposed by this subsection shall apply only if such transportation begins and ends in the United States.

(b) Seats, berths, etc.

There is hereby imposed upon the amount paid for seating or sleeping accommodations in connection with transportation and with respect to which a tax is imposed by subsection (a), a tax equal to 10 percent of the amount so paid.

There is hereby imposed a tax of $6 upon any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins in the United States. This subsection shall not apply to any transportation all of which is taxable under subsection (a) (determined without regard to sections 4281 and 4282).”

Subsec. (e)-(g). Pub. L. 105-34, Sec. 1031(c)(2), redesignated subsecs. (e) - (g) as subsecs. (f) - (h) and added a new subsec. (e).

Subsec. (g). Pub. L. 105-34, Sec. 1601(f)(4)(D), amended subsec. (g) [before redesignation by Act Sec. 1031] by inserting “on that flight” after “dedicated”.

Subsec. (g)(1)(A)(ii). Pub. L. 105-34, Sec. 1031(b)(1), amended clause (iii) [before redesignation by Act. Sec. 1031] by substituting “September 30, 2007” for “September 30, 1997”.

Subsec. (h). Pub. L. 105-34, Sec. 1435(a), redesignated subsec. (h) [as redesignated by Act. Sec. 1031] as subsec. (i) and added a new subsec. (h).

Subsec. (g). Pub. L. 105-2, 2(b)(1), revised par. (g), which prior to revision read as follows:

“(g) Termination

The taxes imposed by this section shall apply with respect to transportation beginning after August 31, 1982, and before January 1, 1996, and to transportation beginning on or after the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and before January 1, 1997.”

1996--Subsec. (e). Pub. L. 104-188, 1609(e), added the sentence at the end.

Subsec. (f). Pub. L. 104-188, 1609(d), amended subsec. (f). Before amendment, subsec. (f) read as follows:

“(f) Exemption for certain emergency medical transportation

No tax shall be imposed under this section or section 4271 on any air transportation by helicopter for the purpose of providing emergency medical services if such helicopter--

(1) does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970 during such transportation, and

(2) does not otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such transportation.”

Subsec. (g). Pub. L. 104-188, 1609(b), substituted “January 1, 1996, and to transportation beginning on or after the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and before January 1, 1997” for “January 1, 1996”.

1994 - Subsecs. (e), (f)(2). Pub. L. 103-272, Sec. 5(g)(2), amended (e) and (f)(2) by striking “the Airport and Airway Improvement Act of 1982” and substituting “section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code,” effective July 5, 1994.

1990 - Subsecs. (a), (b). Pub. L. 101-508, Sec. 11213(a)(1), substituted ‘10 percent’ for ‘8 percent’.

Subsec. (g). Pub. L. 101-508, Sec. 11213(d)(1), substituted ‘January 1, 1996’ for ‘January 1, 1991’.

1989 - Subsec. (c). Pub. L. 101-239 substituted ‘$6’ for ‘$3’.

1987 - Subsec. (e). Pub. L. 100-223, Sec. 404(c), which directed the substitution of ‘Improvement Act’ for ‘System Improvement Act’ could not be executed because such words do not appear.

Subsec. (f). Pub. L. 100-223, Sec. 404(a), added subsec. (f). Former subsec. (f) redesignated (g).

Pub. L. 100-223, Sec. 402(a)(1), substituted ‘January 1, 1991’ for ‘January 1, 1988’.

Subsec. (g). Pub. L. 100-223, Sec. 404(a), redesignated former subsec. (f) as (g).

1986 - Subsec. (e)(1). Pub. L. 99-514, amended par. (1) generally. Prior to amendment, par. (1) read as follows: ‘transporting individuals, equipment, or supplies in -

‘(A) the exploration for, or the development or removal of, hard minerals, or

‘(B) the exploration for oil or gas, or’.

1984 - Subsec. (e)(1). Pub. L. 98-369 amended par. (1) generally, designating existing provisions as subpar. (A) and adding subpar. (B).

1982 - Subsec. (e). Pub. L. 97-248 substituted provisions relating to exemptions for certain helicopter uses for provisions that effective with respect to transportation beginning after Sept. 30, 1980, the rate of taxes imposed by subsecs. (a) and (b) would be 5 percent and taxes imposed by subsec. (c) would not apply.

Subsec. (f). Pub. L. 97-248 added subsec. (f).

1980 - Subsec. (e). Pub. L. 96-298 substituted ‘September 30, 1980’ for ‘June 30, 1980’.

1976 - Subsec. (a). Pub. L. 94-455, Sec. 1904(a)(7)(A), struck out ‘which begins after June 30, 1970’ after ‘any person’.

Subsec. (b). Pub. L. 94-455, Sec. 1904(a)(7)(A), struck out ‘which begins after June 30, 1970’ after ‘with transportation’.

Subsec. (c). Pub. L. 94-455, Sec. 1904(a)(7)(B), struck out ‘and begins after June 30, 1970’ after ‘United States’.

1970 - Subsec. (a). Pub. L. 91-258 consolidated former provisions of subsecs. (a) and (b) for imposition of tax on amounts paid within and outside the United States, substituting an 8 percent rate commencing after June 30, 1970, for prior 5 percent rate commencing after Nov. 15, 1962.

Subsec. (b). Pub. L. 91-258 redesignated subsec. (c) as (b), substituting an 8 percent rate in connection with transportation which begins after June 30, 1970, and with respect to which a tax is imposed by subsec. (a) for prior 5 percent rate in connection with transportation which began after Nov. 15, 1962, and with respect to which a tax had been imposed by former provisions of subsecs. (a) and (b). Former subsec. (b) provisions for imposition of tax on amounts paid outside the United States were incorporated in subsec. (a).

Subsecs. (c), (d). Pub. L. 91-258 added subsec. (c), redesignated former subsec. (c) as (d), and substituted ‘section 4263(a)’ for ‘section 4264’.

Subsec. (e). Pub. L. 91-258 added subsec. (e).

1965 - Pub. L. 89-44 substituted ‘November 15, 1962’ for ‘November 15, 1962, and before July 1, 1965’ wherever appearing.

1964 - Pub. L. 88-348 substituted ‘July 1, 1965’ for ‘July 1, 1964’ wherever appearing.

1963 - Pub. L. 88-52 substituted ‘July 1, 1964’ for ‘July 1, 1963’ wherever appearing.

1962 - Subsecs. (a), (b). Pub. L. 87-508, Sec. 5(b), struck out imposition of tax on transportation of persons by rail, motor vehicle, or water and substituted ‘tax equal to 5 percent of the amount so paid in connection with transportation which begins after November 15, 1962, and before July 1, 1963’ for ‘tax equal to 10 percent of the amount so paid for transportation which begins before November 16, 1962’.

Pub. L. 87-508, Sec. 5(a), substituted provisions imposing a tax equal to 10 percent of the amount paid for transportation which begins before Nov. 16, 1962, for provisions imposing a tax equal to 10 percent of the amount paid before July 1, 1962, or 5 percent of the amount paid on or after July 1, 1962.

Subsec. (c). Pub. L. 87-508, Sec. 5(b), substituted ‘tax equivalent to 5 percent of the amount so paid in connection with transportation which begins after November 15, 1962, and before July 1, 1963’ for ‘ tax equivalent to 10 percent of the amount so paid in connection with transportation which begins before November 16, 1962’.

Pub. L. 87-508, Sec. 5(a), substituted provision imposing a tax equivalent to 10 percent of the amount paid in connection with transportation which begins before Nov. 16, 1962 for provision imposing a tax equivalent to 10 percent of the amount paid before July 1, 1962, or 5 percent of the amount paid on or after July 1, 1962.

1961--Pub. L. 87-72 substituted ‘July 1, 1962’ for ‘July 1, 1961’, wherever appearing.

1960--Pub. L. 86-564 substituted ‘July 1, 1961’ for ‘July 1, 1960’ wherever appearing.

1959--Pub. L. 86-75 reduced tax on transportation of persons from ten to five percent effective July 1, 1960.

1956--Subsec. (a). Act July 25, 1956, Sec. 1, substituted ‘taxable transportation (as defined in section 4262) of any person by rail, motor vehicle, water, or air a tax’ for ‘the transportation of persons by rail, motor vehicle, water, or air within or without the United States a tax’.

Subsec. (b). Act July 25, 1956, Sec. 1, substituted ‘taxable transportation (as defined in section 4262) of any person by rail, motor vehicle, water, or air, but only if such transportation begins and ends in the United States’ for ‘transportation of persons by rail, motor vehicle, water, or air which begins and ends in the United States’.

Subsec. (d). Act July 25, 1956, Sec. 4(b), substituted ‘Except as provided in section 4264, the’ for ‘The’.

EFFECTIVE DATE OF 2018 AMENDMENTS

Amendments by Pub. L. 115-254, Sec. 802, effective October 5, 2018.

Amendments by Pub. L. 115-141, Div. M, Sec. 202, effective March 23, 2018.

Amendment by Pub. L. 115-141, Div. U, Sec. 401(b)(42), effective March 23, 2018.

Sec. 401(e) of Pub. L. 115-141, Div. U, provided the following Savings Provision:

“(e) General Savings Provision With Respect To Deadwood Provisions.—If—

“(1) any provision amended or repealed by the amendments made by subsection (b) or (d) applied to—

“(A) any transaction occurring before the date of the enactment of this Act,

“(B) any property acquired before such date of enactment, or

“(C) any item of income, loss, deduction, or credit taken into account before such date of enactment, and

“(2) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by such subsection) affect the liability for tax for periods ending after such date of enactment,

“nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.”

EFFECTIVE DATE OF 2017 AMENDMENTS

Amendment by Pub. L. 115-97, Sec. 11002(d)(1)(FF), effective for taxable years beginning after December 31, 2017.

Amendment by Pub. L. 115-97, Sec. 13822(a), effective for amounts paid after the date of enactment of this Act [Enacted: Dec. 22, 2017].

Amendments by Sec. 202 of Pub. L. 115-63 effective on the date of the enactment of this Act [Enacted: Sept. 29 2017].

EFFECTIVE DATE OF 2016 AMENDMENTS

Amendments by Sec. 1202 of Pub. L. 114-190 effective on the date of the enactment of this Act [Enacted: July 15, 2016].

Amendments by Sec. 202 of Pub. L. 114-141 effective on the date of the enactment of this Act [Enacted: Mar. 30, 2016].

EFFECTIVE DATE OF 2015 AMENDMENTS

Amendments by Sec. 202 of Pub. L. 114-55 effective on the date of the enactment of this Act [Enacted: Sept. 30, 2015].

EFFECTIVE DATE OF 2014 AMENDMENTS

Amendments by Pub. L. 113-295, Div. A, Sec. 221(a)(104), effective on the date of the enactment of this Act [Enacted: Dec. 19, 2014].

Section 221(b)(2) of Pub. L. 113-295, Div. A, provided the following Savings Provision:

“(2) SAVINGS PROVISION.—If—

“(A) any provision amended or repealed by the amendments made by this section applied to—

“(i) any transaction occurring before the date of the enactment of this Act [Enacted: Dec. 19, 2014],

“(ii) any property acquired before such date of enactment, or

“(iii) any item of income, loss, deduction, or credit taken into account before such date of enactment, and

“(B) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by this section) affect the liability for tax for periods ending after date of enactment, nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.”

EFFECTIVE DATE OF 2012 AMENDMENTS

Amendment by Sec. 1101(b)(1) of Pub. L. 112-95 effective February 18, 2012.

Amendment by Sec. 1103(c) of Pub. L. 112-95 effective for taxable transportation provided after March 31, 2012.

Amendment by Sec. 2(b)(1) of Pub. L. 112-91 effective February 1, 2012.

EFFECTIVE DATE OF 2011 AMENDMENTS

Amendment by Sec. 202(b)(1) of Pub. L. 112-30 effective September 17, 2011.

Amendment by Sec. 2(b)(1) of Pub. L. 112-27 effective July 23, 2011.

Amendment by Sec. 2(b)(1) of Pub. L. 112-21 effective July 1, 2011.

Amendment by Sec. 2(b)(1) of Pub. L. 112-16 effective June 1, 2011.

Amendment by Sec. 2(b)(1) of Pub. L. 112-7 effective April 1, 2011.

EFFECTIVE DATE OF 2010 AMENDMENTS

Amendment by Sec. 2(b)(1) of Pub. L. 111-329 effective January 1, 2011.

Amendment by Sec. 2(b)(1) of Pub. L. 111-249 effective October 1, 2010.

Amendment by Sec. 101(b)(1) of Pub. L. 111-216 effective August 2, 2010.

Amendment by Sec. 2(b)(1) of Pub. L. 111-197 effective July 4, 2010.

Amendment by Sec. 2(b)(1) of Pub. L. 111-161 effective May 1, 2010.

Amendment by Sec. 2(b)(1) of Pub. L. 111-153 effective April 1, 2010.

EFFECTIVE DATE OF 2009 AMENDMENTS

Amendment by Sec. 2(b)(1) of Pub. L. 111-116 effective January 1, 2010.

Amendment by Sec. 2(b)(1) of Pub. L. 111-69 effective October 1, 2009.

Amendment by Sec. 2(b)(1) of Pub. L. 111-12 effective April 1, 2009.

EFFECTIVE DATE OF 2008 AMENDMENTS

Amendment by Sec. 2(b)(1) of Pub. L. 110-330 effective October 1, 2008.

Amendment by Sec. 2(b)(1) of Pub. L. 110-253 effective July 1, 2008.

Amendment by Sec. 2(b)(1) of Pub. L. 110-190 effective March 1, 2008.

EFFECTIVE DATE OF 2007 AMENDMENTS

Amendment by Sec. 116(b)(1) of Pub. L. 110-161 effective October 1, 2007.

EFFECTIVE DATE OF 2005 AMENDMENTS

Amendment by Sec. 412(vv) of Pub. L. 109-135 effective on the date of the enactment of this Act [Enacted: Dec. 21, 2005].

Amendment by Sec. 11121(c) of Pub. L. 109-59 effective for fuel use or air transportation after September 30, 2005.

Amendments by Sec. 11122(a) of Pub. L. 109-59 effective October 1, 2005.

Amendment by Sec. 11123(a) of Pub. L. 109-59 effective for transportation beginning after September 30, 2005.

EFFECTIVE DATE OF 2003 AMENDMENTS

Amendment by Sec. 901(a) of Pub. L. 108-176 effective as if included in the provisions of the Taxpayer Relief Act of 1997 to which they relate.

EFFECTIVE DATE OF 1997 AMENDMENTS

Amendments by Sec. 1031 of Pub. L. 105-34 generally applicable to transportation beginning on or after October 1, 1997. Sec. 1031(e)(2)(B) of Pub. L. 105-34, as amended by H. Con. Res. 138, provided that:

“(B) Treatment of amounts paid for tickets purchased before October 1, 1997.--

The amendments made by subsection (c) shall not apply to amounts paid before October 1, 1997; except that--

(i) the amendment made to section 4261(c) of the Internal Revenue Code of 1986 shall apply to amounts paid more than 7 days after the date of the enactment of this Act [enacted: Aug. 5, 1997] for transportation beginning on or after October 1, 1997, and

(ii) the amendment made to section 4263(c) of such Code shall apply to the extent related to taxes imposed umder the amendment made to such section 4261(c) on amounts described in clause (i).”

Sec. 1031(e)(2)(C) of Pub. L. 105-34 provided that:

“(C) Amounts paid for right to award mileage awards.--

(i) In general.--Paragraph (3) of section 4261(e) of the Internal Revenue Code of 1986 (as added by the amendment made by subsection (c)) shall apply to amounts paid (and other benefits provided) after September 30, 1997.

(ii) Payments within controlled group.--For purposes of clause (i), any amount paid after June 11, 1997, and before October 1, 1997, by 1 member of a controlled group for a right which is described in such section 4261(e)(3) and is furnished by another member of such group after September 30, 1997, shall be treated as paid after September 30, 1997. For purposes of the preceding sentence, all persons treated as a single employer under subsection (a) or (b) of section 52 of such Code shall be treated as members of a controlled group.”

Amendment by Sec. 1435(a) of Pub. L. 105-34 applicable to amounts paid after September 30, 1997.

Amendment by Sec. 1601(f)(4)(D) of Pub. L. 105-34 effective as if included in the provisions of the Small Business Job Protection Act of 1996 to which it relates.

Section (e)(2) of Pub. L. 105-2 provided that: “(A) In general.--The amendments made by subsection (b) shall apply to transportation beginning on or after such 7th day [refers to ‘the 7th day after the date of the enactment of this Act,’ {enacted: February 28, 1997} as specified in 2(e)(1)].

“(B) Exception for certain payments.--Except as provided in subparagraph (C), the amendments made by subsection (b) shall not apply to any amount paid before such 7th day.

“(C) Payments of property transportation tax within controlled group.--In the case of the tax imposed by section 4271 of the Internal Revenue Code of 1986, subparagraph (B) shall not apply to any amount paid by 1 member of a controlled group for transportation furnished by another member of such group. For purposes of the preceding sentence, all persons treated as a single employer under subsection (a) or (b) of section 52 of the Internal Revenue Code of 1986 shall be treated as members of a controlled group.”

EFFECTIVE DATE OF 1996 AMENDMENTS

Section 1609(i) of Pub. L. 104-188 provided that: “The amendments made by this section shall take effect on the 7th calendar day after the date of the enactment of this Act [enacted: August 20, 1996], except that the amendments made by subsection (b) shall not apply to any amount paid before such date.”

EFFECTIVE DATE OF 1990 AMENDMENTS

Section 11213(a)(3) of Pub. L. 101-508 provided that: ‘The amendments made by this subsection (amending this section and section 4271 of this title) shall apply to transportation beginning after November 30, 1990, but shall not apply to amounts paid on or before such date.’

EFFECTIVE DATE OF 1989 AMENDMENTS

Section 7503(b) of Pub. L. 101-239 provided that: ‘The amendment made by subsection (a) (amending this section) shall apply with respect to transportation beginning after December 31, 1989, which was not paid for before such date.’

EFFECTIVE DATE OF 1987 AMENDMENTS

Section 404(d)(1) of Pub. L. 100-223 provided that: ‘The amendment made by subsection (a) (amending this section) shall apply to transportation beginning after September 30, 1988, but shall not apply to amounts paid on or before such date.’

EFFECTIVE DATE OF 1986 AMENDMENTS

Amendment by Pub. L. 99-514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99-514, set out as a note under section 48 of this title.

EFFECTIVE DATE OF 1984 AMENDMENTS

Section 1018(c)(2) of Pub. L. 98-369 provided that: ‘The amendment made by subsection (b) (amending this section) shall apply to transportation beginning after March 31, 1984, but shall not apply to any amount paid on or before such date.’

EFFECTIVE DATE OF 1982 AMENDMENTS

Section 280(d) of Pub. L. 97-248 provided that: ‘The amendments made by this section (amending this section and sections 4271, 4281, and 6156 of this title and repealing sections 4491 to 4494 and 6426 of this title) shall apply with respect to transportation beginning after August 31, 1982; except that such amendments shall not apply to any amount paid on or before such date.’

EFFECTIVE DATE OF 1976 AMENDMENTS

Amendment by Pub. L. 94-455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94-455, set out as a note under section 4041 of this title.

EFFECTIVE DATE OF 1970 AMENDMENTS

Amendment by Pub. L. 91-258 applicable to transportation beginning after June 30, 1970, see section 211(b) of Pub. L. 91-258, set out as a note under section 4041 of this title.

EFFECTIVE DATE OF 1965 AMENDMENTS

Section 701(b)(3) of Pub. L. 89-44 provided that: ‘The amendments made by section 303 (amending this section) shall apply with respect to amounts paid for transportation, and amounts paid for accommodations in connection with transportation, beginning on or after July 1, 1965.’

EFFECTIVE DATE OF 1962 AMENDMENTS

Section 5(b) of Pub. L. 87-508 provided that the amendment made by that section is effective with respect to transportation beginning after Nov. 15, 1962.

EFFECTIVE DATE OF 1956 AMENDMENTS

Section 6 of act July 25, 1956, provided that: ‘The amendments made by this Act (amending this section and sections 4262 to 4264, 4291, and 6421 of this title) shall apply to amounts paid on or after the first day of the first month which begins more than sixty days after the date of the enactment of this Act (July 25, 1956) for transportation commencing on or after such first day.’

SUSPENSION OF CERTAIN AVIATION EXCISE TAXES

Sec. 4007 of Pub. L. 116-136 provided:

SEC. 4007. SUSPENSION OF CERTAIN AVIATION EXCISE TAXES.

“(a) TRANSPORTATION BY AIR.—In the case of any amount paid for transportation by air (including any amount treated as paid for transportation by air by reason of section 4261(e)(3) of the Internal Revenue Code of 1986) during the excise tax holiday period, no tax shall be imposed under section 4261 or 4271 of such Code. The preceding sentence shall not apply to amounts paid on or before the date of the enactment of this Act.

“(b) USE OF KEROSENE IN COMMERCIAL AVIATION.— In the case of kerosene used in commercial aviation (as defined in section 4083 of the Internal Revenue Code of 1986) during the excise tax holiday period—

“(1) no tax shall be imposed on such kerosene under—

“(A) section 4041(c) of the Internal Revenue Code of 1986, or

“(B) section 4081 of such Code (other than at the rate provided in subsection (a)(2)(B) thereof), and

“(2) section 6427(l) of such Code shall be applied—

“(A) by treating such use as a nontaxable use, and

“(B) without regard to paragraph (4)(A)(ii) thereof.

“(c) EXCISE TAX HOLIDAY PERIOD.—For purposes of this section, the term ‘‘excise tax holiday period’’ means the period beginning after the date of the enactment of this section and ending before January 1, 2021.”

EXTENSION OF TAXES FUNDING THE AIRPORT AND AIRWAY TRUST FUND

Sec. 5(a) of Pub. L. 115-250 provided that:

“(a) Sections 4081(d)(2)(B), 4261(j), 4261(k)(1)(A)(ii), and 4271(d)(1)(A)(ii) of the Internal Revenue Code of 1986 shall be applied by substituting ‘‘October 7, 2018’’ for ‘‘September 30, 2018’’.”

APPLICATION OF TAXES

Section 156(a) of Pub. L. 111-68 provided that:

“(a) Sections 4081(d)(2)(B), 4261(j)(1)(A)(ii), and 4271(d)(1)(A)(ii) of the Internal Revenue Code of 1986 shall each be applied by substituting the date specified in section 106(3) [October 31, 2009] of this joint resolution for “September 30, 2009”.”

APPLICATION OF TAXES

Section 149(a) of Pub. L. 110-92 provided that:

“(a) Sections 4081(d)(2)(B), 4261(j)(1)(A)(ii), 4271(d)(1)(A)(ii), 9502(d)(1), and 9502(f)(2) of the Internal Revenue Code of 1986 shall each be applied by substituting the date specified in section 106(3) [November 16, 2007] of this joint resolution for “September 30, 2007” or “October 1, 2007”, as the case may be.”

FEE NOT SUBJECT TO TAX

Sec. 44940(e)(5) of title 49, United States Code, as enacted by Sec. 116(a) of Pub. L. 107-71 provided that:

“(5) Fee not subject to tax.--For purposes of section 4261 of the Internal Revenue Code of 1986 (26 U.S.C. 4261), a fee imposed under this section [Security Service Fee] shall not be considered part of the amount paid for taxable transportation.”

DELAYED DEPOSITS OF AIRPORT TRUST FUND TAX REVENUES

Sec. 1031(g) of Pub. L. 105-34 provided that:

“(g) Delayed Deposits of Airport Trust Fund Tax Revenues.--Notwithstanding section 6302 of the Internal Revenue Codeof 1986--

(1) in the case of deposits of taxes imposed by section 4261 of such Code, the due date for any such deposit which would (but for this subsection) be required to be made after August 14, 1997, and before October 1, 1997, shall be October 10, 1997,

(2) in the case of deposits of taxes imposed by section 4261 of such Code, the due date for any such deposit which would (but for this subsection) be required to be made after August 14, 1998, and before October 1, 1998, shall be October 5, 1998, and

(3) in the case of deposits of taxes imposed by sections 4081(a)(2)(A)(ii), 4091, and 4271 of such Code, the due date for any such deposit which would (but for this subsection) be required to be made after July 31, 1998, and before October 1, 1998, shall be October 5, 1998.”

PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514, as amended, set out as a note under section 401 of this title.

Sec. 4261. Imposition Of Tax

MORE INFORMATION

24 / 7 Help Desk