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Internal Revenue Code, § 9502. Airport And Airway Trust Fund

I.R.C. § 9502(a) Creation Of Trust Fund
There is established in the Treasury of the United States a trust fund to be known as the “Airport and Airway Trust Fund”, consisting of such amounts as may be appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this section, section 9503(c)(5), or section 9602(b).
I.R.C. § 9502(b) Transfers To Airport And Airway Trust Fund
There are hereby appropriated to the Airport and Airway Trust Fund amounts equivalent to—
I.R.C. § 9502(b)(1)
the taxes received in the Treasury under—
I.R.C. § 9502(b)(1)(A)
section 4041(c) (relating to aviation fuels),
I.R.C. § 9502(b)(1)(B)
section 4043 (relating to surtax on fuel used in aircraft part of a fractional ownership program),
I.R.C. § 9502(b)(1)(C)
sections 4261 and 4271 (relating to transportation by air), and
I.R.C. § 9502(b)(1)(D)
section 4081 with respect to aviation gasoline and kerosene to the extent attributable to the rate specified in section 4081(a)(2)(C), and
I.R.C. § 9502(b)(2)
the amounts determined by the Secretary of the Treasury to be equivalent to the amounts of civil penalties collected under section 47107(n) of title 49, United States Code.
There shall not be taken into account under paragraph (1) so much of the taxes imposed by section 4081 as are determined at the rate specified in section 4081(a)(2)(B).
I.R.C. § 9502(c) Appropriation Of Additional Sums
There are hereby authorized to be appropriated to the Airport and Airway Trust Fund such additional sums as may be required to make the expenditures referred to in subsection (d) of this section.
I.R.C. § 9502(d) Expenditures From Airport And Airway Trust Fund
I.R.C. § 9502(d)(1) Airport And Airway Program
Amounts in the Airport and Airway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before October 1, 2023, to meet those obligations of the United States—
I.R.C. § 9502(d)(1)(A)
incurred under title I of the Airport and Airway Development Act of 1970 or of the Airport and Airway Development Act Amendments of 1976 or of the Aviation Safety and Noise Abatement Act of 1979 (as such Acts were in effect on the date of enactment of the Fiscal Year 1981 Airport Development Authorization Act) or under the Fiscal Year 1981 Airport Development Authorization Act or the provisions of the Airport and Airway Improvement Act of 1982 or the Airport and Airway Safety and Capacity Expansion Act of 1987 or the Federal Aviation Administration Research, Engineering, and Development Authorization Act of 1990 or the Aviation Safety and Capacity Expansion Act of 1990 or the Airport and Airway Safety, Capacity, Noise Improvement, and Intermodal Transportation Act of 1992 or the Airport Improvement Program Temporary Extension Act of 1994 or the Federal Aviation Administration Authorization Act of 1994 or the Federal Aviation Reauthorization Act of 1996 or the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 providing for payments from the Airport and Airway Trust Fund or the Interim Federal Aviation Administration Authorization Act or section 6002 of the 1999 Emergency Supplemental Appropriations Act, Public Law 106-59, or the Wendell H. Ford Aviation Investment and Reform Act for the 21st Century or the Aviation and Transportation Security Act or the Vision 100—Century of Aviation Reauthorization Act or any joint resolution making continuing appropriations for the fiscal year 2008 or the Department of Transportation Appropriations Act, 2008 or the Airport and Airway Extension Act of 2008 or the Federal Aviation Administration Extension Act of 2008 or the Federal Aviation Administration Extension Act of 2008, Part II or the Federal Aviation Administration Extension Act of 2009 or any joint resolution making continuing appropriations for the fiscal year 2010 or the Fiscal Year 2010 Federal Aviation Administration Extension Act or the Fiscal Year 2010 Federal Aviation Extension Act, Part II or the Federal Aviation Administration Extension Act of 2010 or the Airport and Airway Extension Act of 2010 or the Airport and Airway Extension Act of 2010, Part II or the Airline Safety and Federal Aviation Administration Extension Act of 2010 or the Airport and Airway Extension Act of 2010, Part III or the Airport and Airway Extension Act of 2010, Part IV or the Airport and Airway Extension Act of 2011 or the Airport and Airway Extension Act of 2011, Part II or the Airport and Airway Extension Act of 2011, Part III or the Airport and Airway Extension Act of 2011, Part IV or the Airport and Airway Extension Act of 2011, Part V or the Airport and Airway Extension Act of 2012 or the FAA Modernization and Reform Act of 2012 or the Airport and Airway Extension Act of 2015 or the Airport and Airway Extension Act of 2016 or any specified extension or the FAA Extension, Safety, and Security Act of 2016 or the Disaster Tax Relief and Airport and Airway Extension Act of 2017 or the Airport and Airway Extension Act of 2018 or the Airport and Airway Extension Act of 2018, Part II or the FAA reauthorization Act of 2018;
I.R.C. § 9502(d)(1)(B)
heretofore or hereafter incurred under part A of subtitle VII of title 49, United States Code, which are attributable to planning, research and development, construction, or operation and maintenance of—
I.R.C. § 9502(d)(1)(B)(i)
air traffic control,
I.R.C. § 9502(d)(1)(B)(ii)
air navigation,
I.R.C. § 9502(d)(1)(B)(iii)
communications, or
I.R.C. § 9502(d)(1)(B)(iv)
supporting services, for the airway system; or
I.R.C. § 9502(d)(1)(C)
for those portions of the administrative expenses of the Department of Transportation which are attributable to activities described in subparagraph (A) or (B).
Any reference in subparagraph (A) to an Act shall be treated as a reference to such Act and the corresponding provisions (if any) of title 49, United States Code, as such Act and provisions were in effect on the date of the enactment of the last Act referred to in subparagraph (A).
I.R.C. § 9502(d)(2) Transfers From Airport And Airway Trust Fund On Account Of Certain Refunds
The Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the amounts paid after August 31, 1982, in respect of fuel used in aircraft, under section 6420 (relating to amounts paid in respect of gasoline used on farms), 6421 (relating to amounts paid in respect of gasoline used for certain nonhighway purposes), or 6427 (relating to fuels not used for taxable purposes) (other than subsection (l)(4) thereof).
I.R.C. § 9502(d)(3) Transfers From The Airport And Airway Trust Fund On Account Of Certain Section 34 Credits
The Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the credits allowed under section 34 (other than payments made by reason of paragraph (4) of section 6427(l)) with respect to fuel used after August 31, 1982. Such amounts shall be transferred on the basis of estimates by the Secretary of the Treasury, and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or less than the credits allowed.
I.R.C. § 9502(d)(4) Transfers For Refunds And Credits Not To Exceed Trust Fund Revenues Attributable To Fuel Used
The amounts payable from the Airport and Airway Trust Fund under paragraph (2) or (3) shall not exceed the amounts required to be appropriated to such Trust Fund with respect to fuel so used.
I.R.C. § 9502(d)(5) Transfers From Airport And Airway Trust Fund On Account Of Refunds Of Taxes On Transportation By Air
The Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the amounts paid after December 31, 1995, under section 6402 (relating to authority to make credits or refunds) or section 6415 (relating to credits or refunds to persons who collected certain taxes) in respect of taxes under sections 4261 and 4271.
I.R.C. § 9502(d)(6) Transfers From The Airport And Airway Trust Fund On Account Of Certain Airports
The Secretary of the Treasury may transfer from the Airport and Airway Trust Fund to the Secretary of Transportation or the Administrator of the Federal Aviation Administration an amount to make a payment to an airport affected by a diversion that is the subject of an administrative action under paragraph (3) or a civil action under paragraph (4) of section 47107(m) of title 49, United States Code.
I.R.C. § 9502(e) Limitation On Transfers To Trust Fund
I.R.C. § 9502(e)(1) In General
Except as provided in paragraph (2), no amount may be appropriated or credited to the Airport and Airway Trust Fund on and after the date of any expenditure from the Airport and Airway Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—
I.R.C. § 9502(e)(1)(A)
any provision of law which is not contained or referenced in this title or in a revenue Act; and
I.R.C. § 9502(e)(1)(B)
whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this subsection.
I.R.C. § 9502(e)(2) Exception For Prior Obligations
Paragraph (1) shall not apply to any expenditure to liquidate any contract entered into (or for any amount otherwise obligated) before October 1, 2023, in accordance with the provisions of this section.
(Added by Pub. L. 97-248, title II, Sec. 281(a), Sept. 3, 1982, 96 Stat. 565, and amended Pub. L. 97-424, title IV, Sec. 426(e), Jan. 6, 1983, 96 Stat. 2168; Pub. L. 98-369, div. A, title IV, Sec. 474(r)(42), title VII, Sec. 735(c)(15), July 18, 1984, 98 Stat. 847, 984; Pub. L. 99-499, title V, Sec. 521(b)(2), Oct. 17, 1986, 100 Stat. 1778; Pub. L. 100-203, title X, Sec. 10502(d)(12), (g), Dec. 22, 1987, 101 Stat. 1330-444, 1330-446; Pub. L. 100-223, title IV, Sec. 402(a)(3), 403, Dec. 30, 1987, 101 Stat. 1532; Pub. L. 101-239, title VII, Sec. 7822(b)(5), Dec. 19, 1989, 103 Stat. 2425; Pub. L. 101-508, title XI, Sec. 11211(b)(6)(G), 11213(c), (d)(3), (4), Nov. 5, 1990, 104 Stat. 1388-426, 1388-435, 1388-436; Oct. 31, 1992, Pub. L. 102-581, Sec. 501(1), (2), 502; Aug. 10, 1993, Pub. L. 103-66, title XIII, Sec. 13242(d)(32), (33), 107 Stat. 312; May 26, 1994, Pub. L. 103-260, Sec. 108; July 5, 1994, Pub. L. 103-272, Sec. 5(g)(3); August 23, 1994, Pub. L. 103-305, Sec. 401; August 20, 1996, Pub. L. 104-188, title I, 110 Stat. 1755; October 9, 1996, Pub. L. 104-264, Sec. 1001(a); February 28, 1997, Pub. L. 105-2, Sec. 2(c); Pub. L. 105-34, title X, XVI, Sec. 1031(d)(1), (2), 1604(g)(5), Aug. 5, 1997, 111 Stat 788; Pub. L. 105-206, title VI, Sec. 6010(g), 6023(31), July 22, 1998, 112 Stat 685; Pub. L. 106-181, Title X, Sec. 1001, April 5, 2000, 114 Stat. 196; Pub. L. 107-71, Sec. 123(b), Nov. 19, 2001, 115 Stat. 597; Pub. L. 108-176, Sec. 901, Dec. 12, 2003, 117 Stat. 2598; Pub. L. 108-357, title VIII, Sec. 853(d)(2), Oct. 22, 2004, 118 Stat. 1418; Pub. L. 109-59, title XI, Sec. 11161, Aug. 10, 2005, 119 Stat. 1144; Pub. L. 109-432, div. A, title IV, Sec. 420(b)(5), Dec. 20, 2006, 120 Stat. 2922; Pub. L. 110-92, Sec. 149(b), Sept. 29, 2007, 121 Stat. 989; Pub. 110-161, Sec. 116(c)(1), Dec. 26, 2007, 121 Stat. 1844; Pub. L. 110-172, Sec. 11(f)(1), Dec. 29, 2007, 121 Stat. 2473; Pub. L. 110-190, Sec. 3, Feb. 28, 2008, 122 Stat. 643; Pub. L. 110-253, Sec. 3, June 30, 2008, 122 Stat. 2417; Pub. L. 110-330, Sec. 3, Sept. 30, 2008, 122 Stat. 3717; Pub. L. 111-12, Sec. 3, Mar. 30, 2009, 123 Stat. 1457; Pub. L. 111-68, Sec. 156, Oct. 1, 2009, 123 Stat. 2023; Pub. L. 111-69, Sec. 3, Oct. 1, 2009, 123 Stat. 2054; Pub. L. 111-116, Sec. 3, Dec. 16, 2009, 123 Stat. 3031; Pub. L. 111-147, Sec. 444(b)(1), Mar. 18, 2010, 124 Stat. 71; Pub. L. 111-153, Sec. 3, Mar. 31, 2010, 124 Stat. 1084; Pub. L. 111-161, Sec. 3, Apr. 30, 2010, 124 Stat. 1126; Pub. L. 111-197, Sec. 3, July 2, 2010, 124 Stat. 1353; Pub. L. 111-216, Sec. 102, Aug. 1, 2010, 124 Stat. 2348; Pub. L. 111-249, Sec. 3, Sept. 30, 2010, 124 Stat. 2627; Pub. L. 111-329, Sec. 3, Dec. 22, 2010, 124 Stat. 3566; Pub. L. 112-7, Sec. 3, Mar. 31, 2011, 125 Stat. 31; Pub. L. 112-16, Sec. 3, May 31, 2011, 125 Stat. 218; Pub. L. 112-21, Sec. 3, June 29, 2011, 125 Stat. 233; Pub. L. 112-27, Sec. 3, Aug. 5, 2011, 125 Stat. 270; Pub. L. 112-30, title II, Sec. 203, Sept. 16, 2011, 125 Stat. 342; Pub. L. 112-91, Sec. 3, Jan. 31, 2012, 126 Stat. 1; Pub. L. 112-95, title XI, Sec. 1102, 1103(a)(3), Feb. 14, 2012, 126 Stat. 11; Pub. L. 114-55, title II, Sec. 201, Sept. 30, 2015; Pub. L. 114-141, title II, Sec. 201, Mar. 30, 2016; Pub. L. 114-190, title II, Sec. 1201, July 15, 2016; Pub. L. 115-63, title II, Sec. 201, Sept. 29, 2017; Pub. L. 115-141, Div. M, title I, Sec. 201, Div. U, title IV, Sec. 401(a)(340), Mar. 23, 2018, 132 Stat. 348; Pub. L. 115-250, Sec. 4, Sept. 29, 2018, 132 Stat. 3164; Pub. L. 115-254, title VIII, Sec. 801, Oct. 5, 2018, 132 Stat. 3186.)
BACKGROUND NOTES
AMENDMENTS
2018 - Subsec. (d)(1). Pub. L. 115-254, Sec. 801(a)(1), amended the matter preceding subpar. (A) by substituting “October 1, 2023” for “October 1, 2018”.
Subsec. (d)(1)(A). Pub. L. 115-254, Sec. 801(a)(2), amended subpar. (A) by substituting “or the FAA Reauthorization Act of 2018;” for the semicolon at the end.
Subsec. (e)(2). Pub. L. 115-254, Sec. 801(b), amended par. (2) by substituting “October 1, 2023” for “October 1, 2018”.
Subsec. (d)(1)(A). Pub. L. 115-250, Sec. 4(b), amended subpar. (A) by substituting “or the Airport and Airway Extension Act of 2018, Part II;” for the semicolon at the end.
Subsec. (d). Pub. L. 115-141, Div. M, Sec. 201(a), amended subsec. (d) by substituting “October 1, 2018” for “April 1, 2018” in the matter preceding subpar. (A) and by striking the semicolon at the end of subpar. (A) and by inserting “or the Airport and Airway Extension Act of 2018;”
Subsec. (e)(2). Pub. L. 115-141, Div. M, Sec. 201(b), amended par. (2) by substituting “October 1, 2018” for “April 1, 2018”.
Subsec. (d)(2). Pub. L. 115-141, Div. U, Sec. 401(a)(340), amended par. (2) by substituting “farms),” for “farms,”.
2017 - Subsec. (d)(1). Pub. L. 115-63, Sec. 201(a)(1), amended the matter preceding subpar. (A) by substituting “April 1, 2018” for “October 1, 2017”.
Subsec. (d)(1)(A). Pub. L. 115-63, Sec. 201(a)(2), amended subpar. (A) by striking the semicolon at the end and inserting “or the Disaster Tax Relief and Airport and Airway Extension Act of 2017;”.
Subsec. (e)(2). Pub. L. 115-63, Sec. 201(b), amended par. (2) by substituting “April 1, 2018” for “October 1, 2017”.
2016 - Subsec. (d)(1). Pub. L. 114-190, Sec. 1201(a), amended par. (1) by substituting “October 1, 2017” for “July 16, 2016”; by striking the semicolon at the end of subparagraph (A) and inserting “or the FAA Extension, Safety, and Security Act of 2016;”.
Subsec. (e)(2). Pub. L. 114-190, Sec. 1201(b), amended par. (2) by substituting “October 1, 2017” for “July 16, 2016”.
Subsec. (d)(1). Pub. L. 114-141, Sec. 201(a), amended par. (1) by substituting “July 16, 2016” for “April 1, 2016”; by striking the semicolon at the end of subparagraph (A) and inserting “or the Airport and Airway Extension Act of 2016 or any specified extension;”.
Subsec. (e)(2). Pub. L. 114-141, Sec. 201(b), amended par. (2) by substituting “July 16, 2016” for “April 1, 2016”.
2015 - Subsec. (d)(1). Pub. L. 114-55, Sec. 201(a), amended par. (1) by substituting “April 1, 2016” for “October 1, 2015” and by striking the semicolon at the end of subparagraph (A) and inserting “or the Airport and Airway Extension Act of 2015;”.
Subsec. (e)(2). Pub. L. 114-55, Sec. 201(b), amended par. (2) by substituting “April 1, 2016” for “October 1, 2015”.
2012 - Subsec. (b)(1)(B)-(D). Pub. L. 112-95, Sec. 1103(a)(3), amended par. (1) by redesignating subpar. (B) and (C) as subpar. (C) and (D), respectively, and by adding a new subpar. (B).
Subsec. (d)(1). Pub. L. 112-95, Sec. 1102(a), amended par. (1) by substituting “October 1, 2015” for “February 18, 2012” and by striking the semicolon at the end of subparagraph (A) and inserting “or the FAA Modernization and Reform Act of 2012;”.
Subsec. (e)(2). Pub. L. 112-95, Sec. 1102(b), amended par. (2) by substituting “October 1, 2015” for “February 18, 2012”.
Subsec. (d)(1). Pub. L. 112-91, Sec. 3(a), amended par. (1) by substituting “February 18, 2012” for “February 1, 2012” and by inserting “or the Airport and Airway Extension Act of 2012” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 112-91, Sec. 3(b), amended par. (2) by substituting “February 18, 2012” for “February 1, 2012”.
2011 - Subsec. (d)(1). Pub. L. 112-30, Sec. 203(a), amended par. (1) by substituting “February 1, 2012” for “September 17, 2011” and by inserting “or the Airport and Airway Extension Act of 2011, Part V” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 112-30, Sec. 203(b), amended par. (2) by substituting “February 1, 2012” for “September 17, 2011”.
Subsec. (d)(1). Pub. L. 112-27, Sec. 3(a), amended par. (1) by substituting “September 17, 2011” for “July 23, 2011” and by inserting “or the Airport and Airway Extension Act of 2011, Part IV” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 112-27, Sec. 3(b), amended par. (2) by substituting “September 17, 2011” for “July 23, 2011”.
Subsec. (d)(1). Pub. L. 112-21, Sec. 3(a), amended par. (1) by substituting “July 23, 2011” for “July 1, 2011” and by inserting “or the Airport and Airway Extension Act of 2011, Part III” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 112-21, Sec. 3(b), amended par. (2) by substituting “July 23, 2011” for “July 1, 2011”.
Subsec. (d)(1). Pub. L. 112-16, Sec. 3(a), amended par. (1) by substituting “July 1, 2011” for “June 1, 2011” and by inserting “or the Airport and Airway Extension Act of 2011, Part II” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 112-16, Sec. 3(b), amended par. (2) by substituting “July 1, 2011” for “June 1, 2011”.
Subsec. (d)(1). Pub. L. 112-7, Sec. 3(a), amended par. (1) by substituting “June 1, 2011” for ”April 1, 2011” and by inserting “or the Airport and Airway Extension Act of 2011” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 112-7, Sec. 3(b), amended par. (2) by substituting “June 1, 2011” for “April 1, 2011”.
2010 - Subsec. (d)(1). Pub. L. 111-329, Sec. 3(a), amended par. (1) by substituting ”April 1, 2011” for “January 1, 2011” and by inserting “or the Airport and Airway Extension Act of 2010, Part IV” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 111-329, Sec. 3(b), amended par. (2) by substituting “April 1, 2011” for “January 1, 2011”.
Subsec. (d)(1). Pub. L. 111-249, Sec. 3(a), amended par. (1) by substituting “January 1, 2011” for “October 1, 2010” and by inserting “or the Airport and Airway Extension Act of 2010, Part III” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 111-249, Sec. 3(b), amended par. (2) by substituting “January 1, 2011” for “October 1, 2010”.
Subsec. (d)(1). Pub. L. 111-216, Sec. 102(a), amended par. (1) by substituting “October 1, 2010” for “August 2, 2010” and by inserting “or the Airline Safety and Federal Aviation Administration Extension Act of 2010” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 111-216, Sec. 102(b), amended par. (2) by substituting “October 1, 2010” for “August 2, 2010”.
Subsec. (d)(1). Pub. L. 111-197, Sec. 3(a)(1)-(2), amended par. (1) by substituting “August 2, 2010” for “July 4, 2010” and by inserting “or the Airport and Airway Extension Act of 2010, Part II” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 111-197, Sec. 3(b), amended par. (2) by substituting “August 2, 2010” for “July 4, 2010”.
Subsec. (d)(1). Pub. L. 111-161, Sec. 3(a)(1)-(2), amended par. (1) by substituting “July 4, 2010” for “May 1, 2010” and by inserting “or the Airport and Airway Extension Act of 2010” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 111-161, Sec. 3(b), amended par. (2) by substituting “July 4, 2010” for “May 1, 2010”.
Subsec. (d)(1). Pub. L. 111-153, Sec. 3(a)(1)-(2), amended par. (1) by substituting “May 1, 2010” for “April 1, 2010” and by inserting “or the Federal Aviation Administration Extension Act of 2010” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 111-153, Sec. 3(b), amended par. (2) by substituting “May 1, 2010” for “April 1, 2010”.
Subsec. (a). Pub. L. 111-147, Sec. 444(b)(1), amended subsec. (a) by substituting “section 9503(c)(5)” for “section 9503(c)(7)”.
2009 - Subsec. (d)(1). Pub. L. 111-116, Sec. 3(a)(1)-(2), amended par. (1) by substituting “April 1, 2010” for “January 1, 2010” and by inserting “or the Fiscal Year 2010 Federal Aviation Administration Extension Act, Part II” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 111-116, Sec. 3(b), amended par. (2) by substituting “April 1, 2010” for “January 1, 2010”.
Subsec. (d)(1). Pub. L. 111-69, Sec. 3(a)(1)-(2), amended par. (1) by substituting “January 1, 2010” for “October 1, 2009” and by inserting “or the Fiscal Year 2010 Federal Aviation Administration Extension Act” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 111-69, Sec. 3(b), amended par. (2) by substituting “January 1, 2010” for “October 1, 2009”.
Subsec. (d)(1)(A). Pub. L. 111-68, Sec. 156(c), amended subpar. (A) by inserting “or any joint resolution making continuing appropriations for the fiscal year 2010” before the semicolon at the end.
Subsec. (d)(1). Pub. L. 111-12, Sec. 3(a)(1)-(2), amended par. (1) by substituting “October 1, 2009” for “April 1, 2009” and by inserting “or the Federal Aviation Administration Extension Act of 2009” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 111-12, Sec. 3(b), amended par. (2) by substituting “October 1, 2009” for “April 1, 2009”.
2008 - Subsec. (d)(1). Pub. L. 110-330, Sec. 3(c)(1)-(2), amended par. (1) by substituting “April 1, 2009” for “October 1, 2008” and by inserting “or Federal Aviation Administration Extension Act of 2008, Part II” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 110-330, Sec. 3(b), amended par. (2) by substituting “April 1, 2009” for “October 1, 2008”.
Subsec. (d)(1). Pub. L. 110-253, Sec. 3(c)(1)-(2), amended par. (1) by substituting “October 1, 2008” for “July 1, 2008” and by inserting “or Federal Aviation Administration Extension Act of 2008” before the semicolon at the end of subpar. (A).
Subsec. (e)(2). Pub. L. 110-253, Sec. 3(b), amended par. (2) by substituting “October 1, 2008” for “July 1, 2008”.
Subsec. (d)(1). Pub. L. 110-190, Sec. 3(c)(1)-(2), amended par. (1) by substituting “July 1, 2008” for “March 1, 2008” and by inserting “or the Airport and Airway Extension Act of 2008” before the semicolon at the end of subpar. (A).
Subsec. (f)(2). Pub. L. 110-190, Sec. 3(b), amended par. (2) by substituting “July 1, 2008” for “March 1, 2008”. Note that Pub. L. 110-172, Sec. 11(f)(1), redesignated former subsec. (f) as subsec. (e).
2007 - Subsec. (e)-(f). Pub. L. 110-172, Sec. 11(f)(1), struck subsec. (e) and redesignated subsec. (f) as subsec. (e). Before being struck, subsec. (e) read as follows:
“(e) Certain Taxes On Alcohol Mixtures To Remain In General Fund. - For purposes of this section, the amounts which would (but for this subsection) be required to be appropriated under subparagraphs (A), (C), and (D) of subsection (b)(1) shall be reduced by—
“(1) 0.6 cent per gallon in the case of taxes imposed on any mixture at least 10 percent of which is alcohol (as defined in section 4081(c)(3)) if any portion of such alcohol is ethanol, and
“(2) 0.67 cent per gallon in the case of fuel used in producing a mixture described in paragraph (1).”
Subsec. (d)(1)(A). Pub. L. 110-92, Sec. 149(b), amended subpar. (A) by inserting “or any joint resolution making continuing appropriations for the fiscal year 2008” before the semicolon at the end.
Subsec. (d)(1). Pub. L. 110-161, Sec. 116(c)(1), amended par. (1) by substituting “March 1, 2008” for “October 1, 2007” and by inserting “or the Department of Transportation Appropriations Act, 2008” before the semicolon in subpar. (A).
Subsec. (e)(2). Pub. L. 110-161, Sec. 116(c)(2), amended par. (2) by substituting “March 1, 2008” for “October 1, 2007”.
2006 - Subsec. (d)(2). Pub. L. 109-432, Sec. 420(b)(5)(A), amended par. (2) by striking “and (l)(5)”.
Subsec. (d)(3). Pub. L. 109-432, Sec. 420(b)(5)(B), amended par. (3) by striking “or (5)”.
2005 - Subsec. (a). Pub. L. 109-59, Sec. 11161(c)(2), amended subsec. (a) by substituting “appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this section, section 9503(c)(7), or section 9602(b)”.
Subsec. (b)(1)(A). Pub. L. 109-59, Sec. 11161(c)(2), amended subpar. (A) by substituting “section 4041(c)” for “subsections (c) and (e) of section 4041”.
Subsec. (b)(1)(C). Pub. L. 109-59, Sec. 11161(c)(2), amended subpar. (C) by substituting “and kerosene to the extent attributable to the rate specified in section 4081(a)(2)(C)” for “and aviation-grade kerosene”.
Subsec. (d)(2). Pub. L. 109-59, Sec. 11161(d)(1), amended par. (2) by inserting “(other than subsections (l)(4) and (l)(5) thereof)” after “or 6427 (relating to fuels not used for taxable purposes)”.
Subsec. (d)(3). Pub. L. 109-59, Sec. 11161(d)(2), amended par. (3) by inserting “(other than payments made by reason of paragraph (4) or (5) of section 6427(l))” after “section 34”.
2004 - Subsec. (b)(1)(B)-(D). Pub. L. 108-357, Sec. 853(d)(2)(N), amended par. (1) adding “and” at the end of subpar. (B); by striking subpar. (C)-(D); and by adding subpar. (C). Before being struck, subpar. (C) and (D) read as follows:
“(C) section 4081 (relating to gasoline) with respect to aviation gasoline, and”
“(D) section 4091 (relating to aviation fuel), and”.
Subsec. (b). Pub. L. 108-357, Sec. 853(d)(2)(O), amended subsec. (b) by substituting “There shall not be taken into account under paragraph (1) so much of the taxes imposed by section 4081 as are determined at the rate specified in section 4081(a)(2)(B).” for “There shall not be taken into account under paragraph (1) so much of the taxes imposed by sections 4081 and 4091 as are determined at the rates specified in section 4081(a)(2)(B) or 4091(b)(2).”
2003 - Subsec. (d)(1). Pub. L. 108-176, Sec. 901(a)(1), amended par. (1) by substituting “October 1, 2007” for “October 1, 2003”.
Subsec. (d)(1)(A). Pub. L. 108-176, Sec. 901(a)(2), amended subpar. (A) by inserting “or the Vision 100--Century of Aviation Reauthorization Act” before the semicolon at the end.
2001 - Subsec. (d)(1)(A). Pub. L. 107-71, Sec. 123(b), amended subpar. (A) by inserting “or the Aviation and Transportation Security Act” after “21st Century”.
2000 - Subsec. (d)(1). Pub. L. 106-181, Sec. 1001(a)(1) amended par. (1) by substituting “October 1, 2003” for “October 1, 1998”.
Subsec. (d)(1)(A). Pub. L. 106-181, Sec. 1001(a)(2) amended subpar. (A) by inserting the language following “the Federal Aviation Reauthorization Act of 1996” before the semicolon.
Subsec. (f). Pub. L. 106-181, Sec. 1001(b) added subsec. (f).
1998 - Subsec. (b). Pub. L. 105-206, Sec. 6010(g)(2) amended subsec. (b) by moving the sentence at the end of (b)(1) to the end of subsec. (b).
Subsec. (e). Pub. L. 105-206, Sec. 6023 (31) amended subsec. (e) generally. Prior to amendment it read as follows:
“(e) Special rules for transfers into trust fund
“(1) Increases in tax revenues before 1993 to remain in general fund
“In the case of taxes imposed before January 1, 1993, the amounts which would (but for this paragraph) be required to be appropriated under paragraphs (1), (2), and (3) of subsection (b) shall be 3 cents per gallon less (3.5 cents per gallon less in the case of taxes imposed by section 4041(c)(1) and 4091) than the amounts which would (but for this sentence) be appropriated under such paragraphs.
“(2) Certain taxes on alcohol mixtures to remain in general fund
“For purposes of this section, the amounts which would (but for this paragraph) be required to be appropriated under paragraphs (1), (2), and (3) of subsection (b) shall be reduced by--
“(A) 0.6 cent per gallon in the case of taxes imposed on any mixture at least 10 percent of which is alcohol (as defined in section 4081(c)(3)) if any portion of such alcohol is ethanol, and
“(B) 0.67 cent per gallon in the case of fuel used in producing a mixture described in subparagraph (A).”
1997 - Subsec. (b)(1). Pub. L. 105-34, Sec. 1031(d)(1), added a flush sentence at the end of par. (1).
Subsec. (b)(1)(C). Pub. L. 105-34, Sec. 1031(d)(1), struck “to the extent that the rate of the tax on such gasoline exceeds 4.3 cents per gallon)” after “aviation gasoline”.
Subsec. (b)(1)(D). Pub. L. 105-34, Sec. 1031(d)(1), struck “to the extent attributable to the Airport and Airway Trust Fund financing rate” after “aviation fuel)”.
Subsec. (d). Pub. L. 105-34, Sec. 1604)(g)(5), redesignated the paragraph added by section 806 of the Federal Aviation Reauthorization Act of 1996 as par. (6).
Subsec. (g). Pub. L. 105-34, Sec. 1031(d)(2), struck subsec. (f). Prior to being struck it read as follows:
“(f) Definition of airport and airway trust fund financing rate. --
For purposes of this section --
“(1) In general. --
Except as otherwise provided in this subsection, the Airport and Airway Trust Fund financing rate is --
“(A) in the case of fuel used in an aircraft in noncommercial aviation (as defined in section 4041(c)(2)), 17.5 cents per gallon, and
“(B) in the case of fuel used in an aircraft other than in noncommercial aviation (as so defined), zero.
“(2) Alcohol fuels. --
If the rate of tax on any fuel is determined under section 4091(c), the Airport and Airway Trust Fund financing rate is the excess (if any) of the rate of tax determined under section 4091(c) over 4.4 cents per gallon (10/9 of 4.4 cents per gallon in the case of a rate of tax determined under section 4091(c)(2)).
“(3) Termination.--
Notwithstanding the preceding provisions of this subsection, the Airport and Airway Trust Fund financing rate shall be zero with respect to taxes imposed during any period that the rate of the tax imposed by section 4091(b)(1) is 4.3 cents per gallon.”
Subsec. (b). Pub. L. 105-2, Sec. 2(c)(1), amended subsec. (b), which prior to amendment read as follows:
“(b) Transfer to Airport and Airway Trust Fund of amounts equivalent to certain taxes
“There is hereby appropriated to the Airport and Airway Trust Fund--
“(1) amounts equivalent to the taxes received in the Treasury after August 31, 1982, and before January 1, 1997, under subsections (c) and (e) of section 4041 (taxes on aviation fuel) and under sections 4261 and 4271 (taxes on transportation by air);
“(2) amounts determined by the Secretary of the Treasury to be equivalent to the taxes received in the Treasury after August 31, 1982, and before January 1, 1997, under section 4081 (to the extent of 15 cents per gallon), with respect to gasoline used in aircraft;
“(3) amounts determined by the Secretary to be equivalent to the taxes received in the Treasury before January 1, 1996, under section 4091 (to the extent attributable to the Airport and Airway Trust Fund financing rate); and
“(4) amounts determined by the Secretary of the Treasury to be equivalent to the taxes received in the Treasury after August 31, 1982, and before January 1, 1996, under section 4071, with respect to tires of the types used on aircraft.”
Subsec. (f)(3). Pub. L. 105-2, Sec. 2(c)(2), amended par. (3), which prior to amendment read as follows:
“(3) Termination. -- Notwithstanding the preceding provisions of this subsection, the Airport and Airway Trust Fund financing rate shall be zero with respect to--
“(A) taxes imposed after December 31, 1995, and before the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996, and
“(B) taxes imposed after December 31, 1996.”
1996 - Subsec. (d)(1). Pub. L. 104-264, Sec. 1001(a), substituted “October 1, 1998” for “October 1, 1996”.
Subsec. (d)(1)(A). Pub. L. 104-264, Sec. 1001(b), inserted “or the Federal Aviation Reauthorization Act of 1996” before the semicolon.
Subsec. (d). Pub. L. 104-264, Sec. 806, added par. (5)[6].
Subsec. (b). Pub. L. 104-188, Sec. 1609(c)(1), struck “January 1, 1996” each place it appears and inserted “January 1, 1997”. Sec. 1609(g)(4)(D), struck “14 cents” in subparagraph (2) and inserted “15 cents”.
Subsec. (d). Pub. L. 104-188, Sec. 1609(c)(3), added par. (5).
Subsec. (f). Pub. L. 104-188, Sec. 1609(c)(2), amended par. (3). Before amendment, subparagraph (3) read as follows: “(3) Termination. Notwithstanding the preceding provisions of this subsection, the Airport and Airway Trust Fund financing rate is zero with respect to tax received after December 31, 1995.”
Subsec. (f)(1)(A). Pub. L. 104-188, Sec. 1609(g)(4)(C), struck “section 4041(c)(4)” in subpar. (A) and inserted “section 4041(c)(2)”.
1994 - Subsecs. (d)(1), (d)(1)(A). Pub. L. 103-305, Sec. 401, amended (d)(1) by striking “October 1, 1995” and inserting “October 1, 1996”; by inserting in (d)(1)(A)“or the Airport Safety, Capacity, Noise Improvement, and Intermodal Transportation Act of 1992” after “Capacity Expansion Act of 1990” and inserting “or the Federal Aviation Administration Authorization Act of 1994”; and by adding at the end a new flush sentence to read as above, effective August 23, 1994.
Subsec. (d)(1)(B). Pub. L. 103-272, Sec. 5(g)(3), amended (d)(1)(B) by striking “the Federal Aviation Act of 1958, as amended (49 U.S.C. 1301 et seq.)” and substituting “part A of subtitle VII of title 49, United States Code”, effective July 5, 1994.
Subsec. (d)(1)(A). Pub. L. 103-260, Sec. 108, amended (d)(1)(A) by striking “(as such Acts were in effect on the date of the enactment of the Airport and Airway Safety, Capacity, Noise Improvement, and Intermodal Transportation Act of 1992)” and inserting “or the Airport Improvement Program Temporary Extension Act of 1994 (as such Acts were in effect on the date of the enactment of the Airport Improvement Program Temporary Extension Act of 1994)”, effective May 26, 1994.
1993 - Subsec. (b)(2). Pub. L. 103-66, Sec. 11213(c)(2), amended par. (2) by inserting “and the deficit reduction rate” after “financing rate”.
Subsec. (f). Pub. L. 103-66, Sec. 13242(d)(32), added subsec. (f).
1992 - Subsecs. (d), (d)(1)(A). Pub. L. 102-581, Sec. 501(1), (2), amended (d) by striking “October 1, 1992” and inserting “October 1, 1995”, and by striking in (d)(1)(A) “(as such Acts were in effect on the date of the enactment of the Aviation Safety and Capacity Expansion Act of 1990)” and inserting “(as such Acts were in effect on the date of the enactment of the Airport and Airway Safety, Capacity, Noise Improvement, and Intermodal Transportation Act of 1992)”, effective October 31, 1992.
Subsec. (e)(1). Pub. L. 102-581, Sec. 502, amended par. (1). Prior to amendment it read as follows:
“(1) Increased in tax revenues before 1993 to remain in general fund.
“In the case of taxes imposed before January 1, 1993, the amounts which would (but for this paragraph) be required to be appropriated under paragraphs (1), (2), and (3) of subsection (b) shall be 3 cents per gallon less (3.5 cents per gallon less in the case of taxes imposed by section 4041(c)(1) and 4091) than the amounts which would (but for this sentence) be appropriated under such paragraphs.”
1990 - Subsec. (b). Pub. L. 101-508, Sec. 11213(c)(2), (d)(3), inserted “and the deficit reduction rate” after “financing rate” in par. (2) and substituted “January 1, 1996” for “January 1, 1991” in pars. (1) to (4).
Subsec. (d)(1)(A). Pub. L. 101-508, Sec. 11213(d)(4), substituted “or the Federal Aviation Administration Research, Engineering, and Development Authorization Act of 1990 or the Aviation Safety and Capacity Expansion Act of 1990 (as such Acts were in effect on the date of the enactment of the Aviation Safety and Capacity Expansion Act of 1990)” for “(as such Acts were in effect on the date of the enactment of the Airport and Airway Safety and Capacity Expansion Act of 1987)”.
Subsec. (d)(4). Pub. L. 101-508, Sec. 11211(b)(6)(G), added par. (4).
Subsec. (e). Pub. L. 101-508, Sec. 11213(c)(1), added subsec. (e).
1989 - Subsec. (b)(3). Pub. L. 101-239 substituted “; and” for “, and” at end.
1987 - Subsec. (b). Pub. L. 100-223, Sec. 402(a)(3), substituted “January 1, 1991” for “January 1, 1988”, wherever appearing.
Subsec. (b)(3). Pub. L. 100-203, Sec. 10502(g), substituted “January 1, 1991” for “January 1, 1988” in the par. (3) added by Pub. L. 100-203, Sec. 10502(d)(12).
Pub. L. 100-203, Sec. 10502(d)(12), added par. (3). Former par. (3) redesignated (4).
Subsec. (b)(4). Pub. L. 100-203, Sec. 10502(d)(12), redesignated former par. (3) as (4).
Subsec. (d)(1). Pub. L. 100-223, Sec. 403, in introductory provisions substituted “October 1, 1992” for “October 1, 1987”, and in subpar. (A), substituted ‘or the Airport and Airway Safety and Capacity Expansion Act of 1987 (as such Acts were in effect on the date of the enactment of the Airport and Airway Safety and Capacity Expansion Act of 1987)” for “(as such Acts were in effect on the date of the enactment of the Surface Transportation Assistance Act of 1982)”.
1986 - Subsec. (b)(1). Pub. L. 99-499, Sec. 521(b)(2)(A), substituted “subsections (c) and (e) of section 4041” for “subsections (c) and (d) of section 4041”.
Subsec. (b)(2). Pub. L. 99-499, Sec. 521(b)(2)(B), inserted “(to the extent attributable to the Highway Trust Fund financing rate)” after “section 4081”.
1984 - Subsec. (b)(3). Pub. L. 98-369, Sec. 735(c)(15), substituted “.under section 4071 with respect to tires of the types used on aircraft” for “under paragraphs (2) and (3) of section 4071(a), with respect to tires and tubes of types used on aircraft”.
Subsec. (d)(3). Pub. L. 98-369, Sec. 474(r)(42), substituted references to section 34 for references to section 39 in heading and text.
1983 - Subsec. (d)(1)(A). Pub. L. 97-424 substituted “the Surface Transportation Assistance Act of 1982” for “the Airport and Airway Improvement Act of 1982”.
EFFECTIVE DATE OF 2018 AMENDMENTS
Amendments by Pub. L. 115-254, Sec. 801, effective October 5, 2018.
Amendments by Pub. L. 115-250, Sec. 4, effective September 29, 2018.
Amendment by Pub. L. 115-141, Div. M, Sec. 201, effective March 23, 2018.
Amendment by Pub. L. 115-141, Div. U, Sec. 401(a)(340), effective March 23, 2018.
EFFECTIVE DATE OF 2017 AMENDMENTS
Amendments by Pub. L. 115-63, Sec. 201, effective on the date of the enactment of this Act [Enacted: Sept. 29, 2017].
EFFECTIVE DATE OF 2016 AMENDMENTS
Amendments by Sec. 1201 of Pub. L. 114-190 effective on the date of the enactment of this Act [Enacted: July 15, 2016].
Amendments by Sec. 201 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. 201 of Pub. L. 114-55 effective on the date of the enactment of this Act [Enacted: Sept. 30, 2015].
EFFECTIVE DATE OF 2012 AMENDMENTS
Amendments by Sec. 1102 of Pub. L. 112-95 effective February 18, 2012.
Amendments by Sec. 1103(a)(3) of Pub. L. 112-95 effective for fuel used after March 31, 2012.
Amendments by Sec. 3 of Pub. L. 112-91 effective February 1, 2012.
EFFECTIVE DATE OF 2011 AMENDMENTS
Amendments by Sec. 203 of Pub. L. 112-30 effective September 17, 2011.
Amendments by Sec. 3 of Pub. L. 112-27 effective July 23, 2011.
Amendments by Sec. 3 of Pub. L. 112-21 effective July 1, 2011.
Amendments by Sec. 3 of Pub. L. 112-16 effective June 1, 2011.
Amendments by Sec. 3 of Pub. L. 112-7 effective April 1, 2011.
EFFECTIVE DATE OF 2010 AMENDMENTS
Amendments by Sec. 3 of Pub. L. 111-329 effective January 1, 2011.
Amendments by Sec. 3 of Pub. L. 111-249 effective October 1, 2010.
Amendments by Sec. 102 of Pub. L. 111-216 effective August 2, 2010.
Amendments by Sec. 3 of Pub. L. 111-197 effective July 4, 2010.
Amendments by Sec. 3 of Pub. L. 111-161 effective May 1, 2010.
Amendments by Sec. 3 of Pub. L. 111-153 effective April 1, 2010.
Amendments by Sec. 3 of Pub. L. 111-69 effective October 1, 2009.
Amendment by Sec. 444 of Pub. L. 111-147 effective for transfers relating to amounts paid and credits allowed after the date of the enactment of this Act [Enacted: Mar. 18, 2010].
EFFECTIVE DATE OF 2009 AMENDMENTS
Amendments by Sec. 3 of Pub. L. 111-116 effective January 1, 2010.
Amendments by Sec. 3 of Pub. L. 111-69 effective October 1, 2009.
Amendment by Sec. 156(c) of Pub. L. 111-68 effective on the date of the enactment of this Act [Enacted: Oct. 1, 2009].
Amendments by Sec. 3 of Pub. L. 111-12 effective April 1, 2009.
EFFECTIVE DATE OF 2008 AMENDMENTS
Amendments by Sec. 3 of Pub. L. 110-330 effective October 1, 2008.
Amendments by Sec. 3 of Pub. L. 110-253 effective July 1, 2008.
Amendments by Sec. 3 of Pub. L. 110-190 effective March 1, 2008.
EFFECTIVE DATE OF 2007 AMENDMENTS
Amendment by Sec. 149(b) of Pub. L. 110-92 effective on the date of the enactment of this Act [Enacted: Sept. 29, 2007].
Amendments by Sec. 116(c) of Pub. L. 110-161 effective October 1, 2007.
Amendments by Sec. 11(f)(1) of Pub. L. 110-172 effective as if included in the provisions of the American Jobs Creation Act of 2004 [Pub. L. 108-357, Sec. 301] to which they relate.
EFFECTIVE DATE OF 2006 AMENDMENTS
Amendments by Sec. 420(b)(5) of Pub. L. 109-432 effective for kerosene sold after September 30, 2005. Sec. 420(c)(2) of Pub. L. 109-432 provided the following special rule:
“(2) SPECIAL RULE FOR PENDING CLAIMS- In the case of kerosene sold for use in aviation (other than kerosene to which section 6427(l)(4)(C)(ii) of the Internal Revenue Code of 1986 (as added by subsection (a)) applies or kerosene to which section 6427(l)(5) of such Code (as redesignated by subsection (b)) applies) after September 30, 2005, and before the date of the enactment of this Act, the ultimate purchaser shall be treated as having waived the right to payment under section 6427(l)(1) of such Code and as having assigned such right to the ultimate vendor if such ultimate vendor has met the requirements of subparagraph (A), (B), or (D) of section 6416(a)(1) of such Code.”
EFFECTIVE DATE OF 2005 AMENDMENTS
Amendments by Sec. 11161(c) and (d) of Pub. L. 109-59 effective for fuels or liquids removed, entered, or sold after September 30, 2005.
EFFECTIVE DATE OF 2004 AMENDMENTS
Amendments by Sec. 853(d)(2) of Pub. L. 108-357 effective for aviation-grade kerosene removed, entered, or sold after December 31, 2004.
EFFECTIVE DATE OF 2003 AMENDMENTS
Amendments by Sec. 901 of Pub. L. 108-176 effective on the date of enactment [Enacted: Dec. 12, 2003].
EFFECTIVE DATE OF 2001 AMENDMENTS
Amendment by Sec. 123 of Pub. L. 107-71 effective on the date of enactment [Enacted: Nov. 19, 2001].
EFFECTIVE DATE OF 2000 AMENDMENTS
Amendments by Sec. 1001 of Pub. L. 106-181 effective on the date of enactment [Enacted: April 5, 2000].
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendment by Sec. 6010(g)(2) of Pub. L. 105-206 effective as if included in the 1997 Taxpayer Relief Act [Effective date of Pub. L. 105-34, Sec. 1031(d)(1): applicable with respect to taxes received in the Treasury on and after October 1, 1997].
Amendment by Sec. 6023(31) of Pub. L. 105-206 effective on the date of enactment [Enacted: July 22, 1998].
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendments made by Sec. 1031(d) of Pub. L. 105-34 applicable with respect to taxes received in the Treasury on and after October 1, 1997.
EFFECTIVE DATE OF 1996 AMENDMENT
Sec. 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 [August 20, 1996], except that the amendments made by subsection (b) shall not apply to any amount paid before such date.”
EFFECTIVE DATE OF 1993 AMENDMENTS
Amendments by Sec. 13242(d) of Pub. L. 103-66 effective January 1, 1994.
EFFECTIVE DATE OF 1992 AMENDMENTS
Amendments by section 501 of Pub. L. 102-581 effective Oct. 31, 1992.
Amendment by section 502 of Pub. L. 102-581 effective as if included in section 11213 of the Revenue Reconcilation Act of 1990 on the date of the enactment of such Act.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11211(b)(6)(G) of Pub. L. 101-508 effective Dec. 1, 1990, see section 11211(b)(7) of Pub. L. 101-508, set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239 effective as if included in the provision of the Revenue Act of 1987, Pub. L. 100-203, title X, to which such amendment relates, see section 7823 of Pub. L. 101-239, set out as a note under section 26 of this title.
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by section 10502(d)(12) of Pub. L. 100-203 applicable to sales after Mar. 31, 1988, see section 10502(e) of Pub. L. 100-203, set out as a note under section 40 of this title.
Section 10502(g) of Pub. L. 100-203 provided that the amendment made by that section is effective Dec. 31, 1987.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-499 effective Jan. 1, 1987, see section 521(e) of Pub. L. 99-499, set out as a note under section 4041 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 474(r)(42) of Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as a note under section 21 of this title.
Amendment by section 735(c)(15) of Pub. L. 98-369 effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of Pub. L. 97-424, to which such amendment relates, see section 736 of Pub. L. 98-369, set out as a note under section 4051 of this title.
EXTENSION OF TAXES FUNDING THE AIRPORT AND AIRWAY TRUST FUND
Sec. 4(a) of Pub. L. 115-250 provided that:
“(a) Sections 9502(d)(1) and 9502(e)(2) of the Internal Revenue Code of 1986 shall be applied by substituting ‘‘October 8, 2018’’ for ‘‘October 1, 2018’’.”
AIRPORT AND AIRWAY PROGRAM
Section 156(b) of Pub. L. 111-68 provided that:
“(b) Subsections (d)(1) and (e)(2) of section 9502 of such Code shall each be applied by substituting the date that is 1 day after the date specified in section 106(3) [October 31, 2009] of this joint resolution for “October 1, 2009”.”
AIRPORT AND AIRWAY PROGRAM
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.”
FLOOR STOCKS TAX
Pub. L. 108-357, Sec. 853(f) provided the following rule:
“(1) IN GENERAL- There is hereby imposed on aviation-grade kerosene held on January 1, 2005, by any person a tax equal to--
“(A) the tax which would have been imposed before such date on such kerosene had the amendments made by this section been in effect at all times before such date, reduced by
“(B) the sum of--
“(i) the tax imposed before such date on such kerosene under section 4091 of the Internal Revenue Code of 1986, as in effect on such date, and
“(ii) in the case of kerosene held exclusively for such person's own use, the amount which such person would (but for this clause) reasonably expect (as of such date) to be paid as a refund under section 6427(l) of such Code with respect to such kerosene.
“(2) EXCEPTION FOR FUEL HELD IN AIRCRAFT FUEL TANK- Paragraph (1) shall not apply to kerosene held in the fuel tank of an aircraft on January 1, 2005.
“(3) LIABILITY FOR TAX AND METHOD OF PAYMENT-
“(A) LIABILITY FOR TAX- The person holding the kerosene on January 1, 2005, to which the tax imposed by paragraph (1) applies shall be liable for such tax.
“(B) METHOD AND TIME FOR PAYMENT- The tax imposed by paragraph (1) shall be paid at such time and in such manner as the Secretary of the Treasury (or the Secretary's delegate) shall prescribe, including the nonapplication of such tax on de minimis amounts of kerosene.
“(4) TRANSFER OF FLOOR STOCK TAX REVENUES TO TRUST FUNDS- For purposes of determining the amount transferred to any trust fund, the tax imposed by this subsection shall be treated as imposed by section 4081 of the Internal Revenue Code of 1986--
“(A) in any case in which tax was not imposed by section 4091 of such Code, at the Leaking Underground Storage Tank Trust Fund financing rate under such section to the extent of 0.1 cents per gallon, and
“(B) at the rate under section 4081(a)(2)(A)(iv) of such Code to the extent of the remainder.
“(5) HELD BY A PERSON- For purposes of this subsection, kerosene shall be considered as held by a person if title thereto has passed to such person (whether or not delivery to the person has been made).
“(6) OTHER LAWS APPLICABLE- All provisions of law, including penalties, applicable with respect to the tax imposed by section 4081 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply with respect to the floor stock tax imposed by paragraph (1) to the same extent as if such tax were imposed by such section.”
EFFECTIVE DATE; SAVINGS PROVISIONS
Section 281(d) of Pub. L. 97-248 provided that:
“(1) In general. - The amendments made by this section (enacting this section, amending section 9501 of this title, and repealing section 1742 of Title 49, Appendix, Transportation, and provisions which had amended a note set out under section 120 of Title 23, Highways) shall take effect on September 1, 1982.
“(2) Savings provisions. - The Airport and Airway Trust Fund established by the amendments made by this section shall be treated for all purposes of law as the continuation of the Airport and Airway Trust Fund established by section 208 of the Airport and Airway Revenue Act of 1970 (section 208 of Pub. L. 91-258, May 21, 1970, 84 Stat. 250, enacted section 1742 of Title 49, Appendix, and amended provisions set out as a note under section 120 of Title 23). Any reference in any law to the Airport and Airway Trust Fund established by such section 208 shall be deemed to include a reference to the Airport and Airway Trust Fund established by the amendments made by this section.”