Internal Revenue Code:Sec. 4261. Imposition of tax
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 33 - FACILITIES AND SERVICES
Subchapter C - Transportation by Air
PART I - PERSONS
Statute
Sec. 4261. Imposition of tax
(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.
(b) Domestic segments of taxable transportation
(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
determined in accordance with the following table for the period
in which the segment begins:
---------------------------------------------------------------------
In the case of segments The tax is:
beginning:
---------------------------------------------------------------------
After September 30, 1997, and $1.00
before October 1, 1998
After September 30, 1998, and $2.00
before October 1, 1999
After September 30, 1999, and $2.25
before January 1, 2000
During 2000 $2.50
During 2001 $2.75
During 2002 or thereafter $3.00.
-------------------------------
(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).
(3) Changes in segments by reason of rerouting
If -
(A) transportation is purchased between 2 locations on
specified flights, and
(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.
(c) Use of international travel facilities
(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.
(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).
(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.
(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.
(e) Special rules
(1) Segments to and from rural airports
(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).
(B) Rural airport
For purposes of this paragraph, the term ''rural airport''
means, with respect to any calendar year, any airport if -
(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
(ii) such airport -
(I) is not located within 75 miles of another airport
which is not described in clause (i),
(II) is receiving essential air service subsidies as of
the date of the enactment of this paragraph, or
(III) is not connected by paved roads to another airport.
(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.
(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.
(3) Amounts paid for right to award free or reduced rate air
transportation
(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.
(B) Controlled group
For purposes of subparagraph (A), a corporation and all
wholly owned subsidiaries of such corporation shall be treated
as 1 corporation.
(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.
(4) Inflation adjustment of dollar rates of tax
(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) such dollar amount, multiplied by
(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 1992'' in
subparagraph (B) 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.
(B) Last nonindexed year
For purposes of subparagraph (A), the last nonindexed year is
-
(i) 2002 in the case of the $3.00 amount contained in
subsection (b), and
(ii) 1998 in the case of the dollar amounts contained in
subsection (c).
(C) Taxable event
For purposes of subparagraph (A), in the case of the tax
imposed by (FOOTNOTE 1) subsection (b), the beginning of the
domestic segment shall be treated as the taxable event.
(FOOTNOTE 1) So in original. Probably should be followed by
''by''.
(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.
(f) Exemption for Certain Uses- No tax shall be imposed under
subsection (a) or (b) on air transportation--
(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
(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.
(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 -
(1) by helicopter, or
(2) by a fixed-wing aircraft equipped for and exclusively
dedicated on that flight to acute care emergency medical
services.
(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) 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.
(j) Application of taxes
(1) In general
The taxes imposed by this section shall apply to -
(A) transportation beginning during the period -
(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
(ii) ending on September 30, 2007, and
(B) amounts paid during such period for transportation
beginning after such period.
(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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 506; July 25, 1956, ch. 725,
Sec. 1, 4(b), 70 Stat. 644, 646; Pub. L. 86-75, Sec. 4, June 30,
1959, 73 Stat. 158; Pub. L. 86-564, title II, Sec. 202(a)(3), June
30, 1960, 74 Stat. 290; Pub. L. 87-72, Sec. 3(a)(3), June 30, 1961,
75 Stat. 193; Pub. L. 87-508, Sec. 5(a), (b), June 28, 1962, 76
Stat. 115; Pub. L. 88-52, Sec. 3(a)(3), June 29, 1963, 77 Stat. 72;
Pub. L. 88-348, Sec. 2(a)(3), June 30, 1964, 78 Stat. 237; Pub. L.
89-44, title III, Sec. 303(a), June 21, 1965, 79 Stat. 148; Pub. L.
91-258, title II, Sec. 203(a), May 21, 1970, 84 Stat. 238; Pub. L.
94-455, title XIX, Sec. 1904(a)(7), Oct. 4, 1976, 90 Stat. 1812;
Pub. L. 96-298, Sec. 1(b), July 1, 1980, 94 Stat. 829; Pub. L.
97-248, title II, Sec. 280(a), Sept. 3, 1982, 96 Stat. 564; Pub. L.
98-369, div. A, title X, Sec. 1018(b), July 18, 1984, 98 Stat.
1021; Pub. L. 99-514, title XVIII, Sec. 1878(c)(2), Oct. 22, 1986,
100 Stat. 2903; Pub. L. 100-223, title IV, Sec. 402(a)(1), 404(a),
(c), Dec. 30, 1987, 101 Stat. 1532, 1533; Pub. L. 101-239, title
VII, Sec. 7503(a), Dec. 19, 1989, 103 Stat. 2362; Pub. L. 101-508,
title XI, Sec. 11213(a)(1), (d)(1), Nov. 5, 1990, 104 Stat.
1388-432, 1388-435; Pub. L. 103-272, Sec. 5(g)(2), July 5, 1994,
108 Stat. 1374; Pub. L. 104-188, title I, Sec. 1609(b), (d), (e),
Aug. 20, 1996, 110 Stat. 1841, 1842; Pub. L. 105-2, Sec. 2(b)(1),
Feb. 28, 1997, 111 Stat. 5; Pub. L. 105-34, title X, Sec.
1031(b)(1), (c)(1), (2), title XIV, Sec. 1435(a), title XVI, Sec.
1601(f)(4)(D), Aug. 5, 1997, 111 Stat. 929, 930, 1052, 1091.)
Amendment of Section
ADJUSTMENT OF PASSENGER AIR TRANSPORTATION EXCISE TAX FOR CALENDAR
YEAR 2002
For adjustment of passenger air transportation excise tax under
subsec. (c) of this section for calendar year 2002, see section
3.22 of Revenue Procedure 2001-59, set out as a note under
section 1 of this title.
References in Text
REFERENCES IN TEXT
The date of the enactment of this paragraph, referred to in
subsec. (e)(1)(B)(ii)(II), is the date of enactment of Pub. L.
105-34, which was approved Aug. 5, 1997.
The Airport and Airway Development Act of 1970, referred to in
subsec. (f), is title I of Pub. L. 91-258, May 21, 1970, 84 Stat.
219, as amended, which was classified principally to chapter 25
(Sec. 1701 et seq.) of former Title 49, Transportation. Sections 1
to 30 of title I of Pub. L. 91-258, which enacted sections 1701 to
1703, 1711 to 1713, and 1714 to 1730 of former Title 49 and a
provision set out as a note under section 1701 of former Title 49,
were repealed by Pub. L. 97-248, title V, Sec. 523(a), Sept. 3,
1982, 96 Stat. 695. Sections 31, 51, 52(a), (b)(4), (6), (c), (d),
and 53 of title I of Pub. L. 91-258 were repealed by Pub. L.
103-272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, the first section
of which enacted subtitles II, III, and V to X of Title 49,
Transportation. For complete classification of this Act to the
Code, see Tables. For disposition of sections of former Title 49,
see table at the beginning of Title 49.
The date of the enactment of the Airport and Airway Trust Fund
Tax Reinstatement Act of 1997, referred to in subsec. (i)(1)(A)(i),
is the date of enactment of Pub. L. 105-2, which was approved Feb.
28, 1997.
Miscellaneous
AMENDMENTS
2005 - Public Law 109-059 of 2005 amends
Sec. 4251 redesignating subsection (i) as subsection (j)
and by inserting after subsection (h) the following new
subsection: (i) Exemption for Seaplanes. Effective Date- The
amendments made by this section shall apply to transportation
beginning after September 30, 2005.
2005 - Public Law 109-059 of 2005 amends
Sec. 4251(e)(1)(B) by adding the new subclause:
(III) is not connected by paved roads to another airport.
Effective Date- The amendments made by this section shall
take effect on October 1, 2005.
2005 - Public Law 109-059 of 2005 amends Sec. 4251(f)
by striking the existing subsection (f) and inserting the new
subsection (f). Effective Date- The amendments made by this
section shall apply to fuel use or air transportation after
September 30, 2005.
1997 - Subsec. (a). Pub. L. 105-34, Sec. 1031(c)(1), added
subsec. (a) and struck out heading and text of former subsec. (a).
Text read as follows: ''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.''
Subsec. (b). Pub. L. 105-34, Sec. 1031(c)(1), added subsec. (b)
and struck out heading and text of former subsec. (b). Text read as
follows: ''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.''
Subsec. (c). Pub. L. 105-34, Sec. 1031(c)(1), added subsec. (c)
and struck out heading and text of former subsec. (c). Text read as
follows: ''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).''
Subsecs. (e), (f). Pub. L. 105-34, Sec. 1031(c)(2), added subsec.
(e) and redesignated former subsec. (e) as (f). Former subsec. (f)
redesignated (g).
Subsec. (g). Pub. L. 105-34, Sec. 1031(c)(2), redesignated
subsec. (f) as (g). Former subsec. (g) redesignated (h).
Pub. L. 105-2 amended heading and text of subsec. (g) generally.
Prior to amendment, text read as follows: ''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.''
Subsec. (g)(1)(A)(ii). Pub. L. 105-34, Sec. 1031(b)(1),
substituted ''September 30, 2007'' for ''September 30, 1997''.
Subsec. (g)(2). Pub. L. 105-34, Sec. 1601(f)(4)(D), inserted ''on
that flight'' after ''dedicated''.
Subsec. (h). Pub. L. 105-34, Sec. 1435(a), added subsec. (h).
Former subsec. (h) redesignated (i).
Pub. L. 105-34, Sec. 1031(c)(2), redesignated subsec. (g) as (h).
Subsec. (i). Pub. L. 105-34, Sec. 1435(a), redesignated subsec.
(h) as (i).
1996 - Subsec. (e). Pub. L. 104-188, Sec. 1609(e), inserted at
end ''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. (f). Pub. L. 104-188, Sec. 1609(d), amended subsec. (f)
generally. Prior to 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, Sec. 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),
substituted ''section 44509 or 44913(b) or subchapter I of chapter
471 of title 49, United States Code,'' for ''the Airport and Airway
Improvement Act of 1982''.
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 1997 AMENDMENTS
Section 1031(e)(2) of Pub. L. 105-34 provided that:
''(A) In general. - Except as otherwise provided in this
paragraph, the amendments made by subsections (b) and (c) (amending
this section and sections 4263 and 4271 of this title) shall apply
to transportation beginning on or after October 1, 1997.
''(B) Treatment of amounts paid for tickets purchased before
October 1, 1997. - The amendments made by subsection (c) (amending
this section and section 4263 of this title) 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 (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 under the amendment
made to such section 4261(c) on the amounts described in clause
(i).
''(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.''
Section 1435(c)(1) of Pub. L. 105-34 provided that: ''The
amendment made by subsection (a) (amending this section) shall
apply to amounts paid after September 30, 1997.''
Amendment by section 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, Pub. L. 104-188, to which it relates, see section
1601(j) of Pub. L. 105-34, set out as a note under section 23 of
this title.
Section 2(e)(2) of Pub. L. 105-2 provided that:
''(A) In general. - The amendments made by subsection (b)
(amending this section and section 4271 of this title) shall apply
to transportation beginning on or after such 7th day (means the 7th
day after Feb. 28, 1997).
''(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 AMENDMENT
Amendment by Pub. L. 104-188 effective on 7th calendar day after
Aug. 20, 1996, but not applicable to any amount paid before such
date, see section 1609(i) of Pub. L. 104-188, set out as a note
under section 4041 of this title.
EFFECTIVE DATE OF 1990 AMENDMENT
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 AMENDMENT
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 AMENDMENT
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 AMENDMENT
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 AMENDMENT
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 AMENDMENT
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 AMENDMENT
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 AMENDMENT
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 AMENDMENT
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 AMENDMENT
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 AMENDMENT
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.''
DELAYED DEPOSITS OF AIRPORT TRUST FUND TAX REVENUES
Due date for deposits of taxes imposed by this section which
would be required to be made after Aug. 14, 1997, and before Oct.
1, 1997, to be Oct. 10, 1997, and due date for deposits of taxes
imposed by this section which would be required to be made after
Aug. 14, 1998, and before Oct. 1, 1998, to be Oct. 5, 1998, see
section 1031(g) of Pub. L. 105-34, set out as a note under section
6302 of this title.
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.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4041, 4263, 4281, 4282,
6302, 6415, 7275, 9502 of this title; title 49 section 44940.
