Internal Revenue Code:Sec. 9502. Airport and Airway Trust Fund
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle I - Trust Fund Code
CHAPTER 98 - TRUST FUND CODE
Subchapter A - Establishment of Trust Funds
Statute
Sec. 9502. Airport and Airway Trust Fund
(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)(7), or section 9602(b).
(b) Transfers to Airport and Airway Trust Fund
There are hereby appropriated to the Airport and Airway Trust
Fund amounts equivalent to -
(1) the taxes received in the Treasury under -
(A) section 4041(c) (relating to aviation fuels),
(B) sections 4261 and 4271 (relating to transportation by
air), and
(C) section 4081 with respect to aviation gasoline
and kerosene to the extent attributable to the rate
specified in section 4081(a)(2)(C), and
(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 sections 4081 as are determined at
the rate specified in section 4081(a)(2)(B).
(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.
(d) Expenditures from Airport and Airway Trust Fund
(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, 2003, to meet those obligations of
the United States -
(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 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;
(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) air traffic control,
(ii) air navigation,
(iii) communications, or
(iv) supporting services,
for the airway system; or
(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).
(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,
(FOOTNOTE 1) 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)<<preceding parenthetical phase added by
PL 109-059 effective after 9/30/2005>>.
(FOOTNOTE 1) So in original. A closing parenthesis probably
should precede the comma.
(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) <<preceding parenthetical phase added by
PL 109-059 effective after 9/30/2005>> 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.
(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.
(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.
(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(n) of title 49,
United States Code.
(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).
(f) Limitation on transfers to Trust Fund
(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 -
(A) any provision of law which is not contained or referenced
in this title or in a revenue Act; and
(B) whether such provision of law is a subsequently enacted
provision or directly or indirectly seeks to waive the
application of this subsection.
(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, 2003, in accordance with the provisions of this
section.
Sources
(Added Pub. L. 97-248, title II, Sec. 281(a), Sept. 3, 1982, 96
Stat. 565; 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; Pub. L.
102-581, title V, Sec. 501, 502(a), Oct. 31, 1992, 106 Stat. 4898;
Pub. L. 103-66, title XIII, Sec. 13242(d)(32), (33), Aug. 10, 1993,
107 Stat. 526, 527; Pub. L. 103-260, title I, Sec. 108, May 26,
1994, 108 Stat. 700; Pub. L. 103-272, Sec. 5(g)(3), July 5, 1994,
108 Stat. 1375; Pub. L. 103-305, title IV, Sec. 401, Aug. 23, 1994,
108 Stat. 1594; Pub. L. 104-188, title I, Sec. 1609(c), (g)(4)(C),
(D), 1703(n)(10), Aug. 20, 1996, 110 Stat. 1841, 1843, 1877; Pub.
L. 104-264, title VIII, Sec. 806, title X, Sec. 1001, Oct. 9, 1996,
110 Stat. 3274, 3278; Pub. L. 105-2, Sec. 2(c), Feb. 28, 1997, 111
Stat. 5; Pub. L. 105-34, title X, Sec. 1031(d), title XVI, Sec.
1604(g)(5), Aug. 5, 1997, 111 Stat. 932, 1099; Pub. L. 105-206,
title VI, Sec. 6010(g)(2), 6023(31), July 22, 1998, 112 Stat. 814,
826; Pub. L. 106-181, title X, Sec. 1001, Apr. 5, 2000, 114 Stat.
196; Pub. L. 107-71, title I, Sec. 123(b), Nov. 19, 2001, 115 Stat.
631.)
References in Text
REFERENCES IN TEXT
Title I of the Airport and Airway Development Act of 1970,
referred to in subsec. (d)(1)(A), 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 through 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 Airport and Airway Development Act Amendments of 1976,
referred to in subsec. (d)(1)(A), is Pub. L. 94-353, July 12, 1976,
90 Stat. 871, as amended, which was 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. 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 Aviation Safety and Noise Abatement Act of 1979, referred to
in subsec. (d)(1)(A), is Pub. L. 96-193, Feb. 18, 1980, 94 Stat.
50, which was classified principally to chapter 30 (Sec. 2101 et
seq.) of former Title 49, and was substantially repealed by Pub. L.
103-272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, and reenacted by
the first section thereof as subchapter I (Sec. 47501 et seq.) of
chapter 475 of Title 49.
The Fiscal Year 1981 Airport Development Authorization Act,
referred to in subsec. (d)(1)(A), is part I (Sec. 1101-1103) of
subtitle A of title XI of Pub. L. 97-35, Aug. 13, 1981, 95 Stat.
622, which amended sections 1714, 1715, 1717, and 1742 of former
Title 49 and enacted provisions set out as notes under sections
1714 and 1716 of former Title 49, and was 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. 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 Airport and Airway Improvement Act of 1982, referred to in
subsec. (d)(1)(A), is title V of Pub. L. 97-248, Sept. 3, 1982, 96
Stat. 671, as amended, which was classified principally to chapter
31 (Sec. 2201 et seq.) of former Title 49, and was substantially
repealed by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 Stat.
1379, and reenacted by the first section thereof as subchapter I
(Sec. 47101 et seq.) of chapter 471 of Title 49.
The Airport and Airway Safety and Capacity Expansion Act of 1987,
referred to in subsec. (d)(1)(A), is Pub. L. 100-223, Dec. 30,
1987, 101 Stat. 1486. Sections 101, 102(a)-(c), 103 to 105(g), 106
to 116, 201 to 207, 301 to 306, 308 to 311, and 315 of Pub. L.
100-223 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. 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 Federal Aviation Administration Research, Engineering, and
Development Authorization Act of 1990, referred to in subsec.
(d)(1)(A), is subtitle C (Sec. 9201-9209) of title IX of Pub. L.
101-508, Nov. 5, 1990, 104 Stat. 1388-372, which enacted section
2226d of former Title 49, amended sections 1353 and 2205 of former
Title 49, and enacted provisions set out as a note under section
2201 of former Title 49. Sections 9202 to 9205 and 9207 to 9209 of
title IX of Pub. L. 101-508 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. 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 Aviation Safety and Capacity Expansion Act of 1990, referred
to in subsec. (d)(1)(A), is subtitle B (Sec. 9101-9131) of title IX
of Pub. L. 101-508, Nov. 5, 1990, 104 Stat. 1388-353, as amended.
Sections 9102 to 9105, 9107 to 9112(b), 9113 to 9115, 9118, 9121 to
9123, 9124 ''Sec. 613(c)'', 9125, 9127, and 9129 to 9131 of title
IX of Pub. L. 101-508 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. 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 Airport and Airway Safety, Capacity, Noise Improvement, and
Intermodal Transportation Act of 1992, referred to in subsec.
(d)(1)(A), is Pub. L. 102-581, Oct. 31, 1992, 106 Stat. 4872, as
amended. Sections 101 to 103(d), 105 to 107(c), 108 to 112(b), 113
to 120, 124, 125, 136, 201 to 203(a), 205, 208, 302, 401, and 402
of Pub. L. 102-581 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. 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 Airport Improvement Program Temporary Extension Act of 1994,
referred to in subsec. (d)(1)(A), is Pub. L. 103-260, May 26, 1994,
108 Stat. 698, as amended. Sections 102 to 107 and 109 of Pub. L.
103-260 were repealed by Pub. L. 103-429, Sec. 11(b), Oct. 31,
1994, 108 Stat. 4391, an act to codify without substantive change
recent laws related to 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 Federal Aviation Administration Authorization Act of 1994,
referred to in subsec. (d)(1)(A), is Pub. L. 103-305, Aug. 23,
1994, 108 Stat. 1569. For complete classification of this Act to
the Code, see Short Title of 1994 Amendment note set out under
section 40101 of Title 49 and Tables.
The Federal Aviation Reauthorization Act of 1996, referred to in
subsec. (d)(1)(A), is Pub. L. 104-264, Oct. 9, 1996, 110 Stat.
3213. For complete classification of this Act to the Code, see
Short Title of 1996 Amendment note set out under section 40101 of
Title 49, Transportation, and Tables.
The Omnibus Consolidated and Emergency Supplemental
Appropriations Act, 1999, referred to in subsec. (d)(1)(A), is Pub.
L. 105-277, Oct. 21, 1998, 112 Stat. 2681, as amended. For
complete classification of this Act to the Code, see Tables.
The Interim Federal Aviation Administration Authorization Act,
referred to in subsec. (d)(1)(A), is Pub. L. 106-6, Mar. 31, 1999,
113 Stat. 10. For complete classification of this Act to the Code,
see Short Title of 1999 Amendment note set out under section 40101
of Title 49, Transportation, and Tables.
Section 6002 of the 1999 Emergency Supplemental Appropriations
Act, referred to in subsec. (d)(1)(A), is section 6002 of Pub. L.
106-31, May 21, 1999, 113 Stat. 113, which amended sections 44310,
47104, 47117, and 48103 of Title 49, Transportation.
Public Law 106-59, referred to in subsec. (d)(1)(A), is Pub. L.
106-59, Sept. 29, 1999, 113 Stat. 482, which amended sections 47104
and 48103 of Title 49, Transportation.
The Wendell H. Ford Aviation Investment and Reform Act for the
21st Century, referred to in subsec. (d)(1)(A), is Pub. L. 106-181,
Apr. 5, 2000, 114 Stat. 61. For complete classification of this Act
to the Code, see Short Title of 2000 Amendment note set out under
section 40101 of Title 49, Transportation, and Tables.
The Aviation and Transportation Security Act, referred to in
subsec. (d)(1)(A), is Pub. L. 107-71, Nov. 19, 2001, 115 Stat. 597.
For complete classification of this Act to the Code, see Tables.
The date of the enactment of the last Act referred to in
subparagraph (A), referred to in subsec. (d)(1), is the date of
enactment of the Aviation and Transportation Security Act, Pub. L.
107-71, which was approved Nov. 19, 2001.
Miscellaneous
AMENDMENTS
2005 - Public Law 109-059 of 2005 amends section 9502(d)(2) (relating
to transfers from Airport and Airway Trust Fund on account of certain
refunds) is amended by inserting ``(other than subsection (l)(4)
and (l)(5) thereof)'' after ``or 6427 (relating to fuels not used for
taxable purposes)'', and amends section 9502(d)(3) (relating to
transfers from Airport and Airway Trust Fund on account of certain
section 34 credits) is amended by inserting ``(other than payments
made by reason of paragraph (4) or (5) of section 6427(l))'' after
``section 34''. Effective Date.--The amendments made
by this section shall apply to fuels or liquids removed, entered, or
sold after September 30, 2005.
2005 - Public Law 109-059 of 2005. Section 9502(a) is
amended by striking `appropriated or credited to the Airport and
Airway Trust Fund as provided in this section or section 9602(b)'
and inserting `appropriated, credited, or paid into the Airport
and Airway Trust Fund as provided in this section, section 9503(c)(7),
or section 9602(b)'.
Section 9502(b)(1) is amended by striking `subsections (c) and (e)
of section 4041' in subparagraph (A) and inserting `section 4041(c)',
and by striking `and aviation-grade kerosene' in subparagraph (C) and
inserting `and kerosene to the extent attributable to the rate
specified in section 4081(a)(2)(C)'.
Effective Date- The amendments made by this section shall apply to
fuels or liquids removed, entered, or sold after September 30, 2005.
2004 - Pub.L.108-357 Sec.853(d)(2)(N)&(O). Paragraph (1) of
section 9502(b) is amended by adding ``and'' at the end of
subparagraph (B) and by striking subparagraphs (C) and (D) and
inserting the following new subparagraph: "(C) section 4081 with
respect to aviation gasoline and aviation-grade kerosene, and''.
The last sentence of section 9502(b) is amended to read as follows:
``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).''.
2001 - Subsec. (d)(1)(A). Pub. L. 107-71 inserted ''or the
Aviation and Transportation Security Act'' before semicolon at end.
2000 - Subsec. (d)(1). Pub. L. 106-181, Sec. 1001(a)(1),
substituted ''October 1, 2003'' for ''October 1, 1998'' in
introductory provisions.
Subsec. (d)(1)(A). Pub. L. 106-181, Sec. 1001(a)(2), inserted
before the semicolon at end ''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''.
Subsec. (f). Pub. L. 106-181, Sec. 1001(b), added subsec. (f).
1998 - Subsec. (b). Pub. L. 105-206, Sec. 6010(g)(2), moved
concluding provisions from end of par. (1) to end of subsec. (b).
Subsec. (e). Pub. L. 105-206, Sec. 6023(31), amended heading and
text of subsec. (e) generally. Prior to amendment, text read as
follows:
''(1) Increases in tax revenues before 1993 to remain in general
fund. - In the case of taxes imposed before January 1, 1993, the
amounts required to be appropriated under paragraphs (1), (2), and
(3) of subsection (b) shall be determined without regard to any
increase in a rate of tax enacted by the Revenue Reconciliation Act
of 1990.
''(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)(C),
inserted concluding provisions.
Pub. L. 105-2, Sec. 2(c)(1), amended heading and text of subsec.
(b) generally. Prior to amendment, text read as follows: ''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 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, 1997, under
section 4091 (to the extent attributable to the Airport and
Airway Trust Fund financing rate);
''(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, 1997, under section 4071, with
respect to tires of the types used on aircraft, and
''(5) 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.''
Subsec. (b)(1)(C). Pub. L. 105-34, Sec. 1031(d)(1)(A), struck out
''(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)(B), struck out
''to the extent attributable to the Airport and Airway Trust Fund
financing rate'' after ''aviation fuel)''.
Subsec. (d)(5), (6). Pub. L. 105-34, Sec. 1604(g)(5),
redesignated par. (5), relating to transfers on account of certain
airports, as (6).
Subsec. (f). Pub. L. 105-34, Sec. 1031(d)(2), struck out heading
and text of subsec. (f). Text read as follows: ''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. (f)(3). Pub. L. 105-2, Sec. 2(c)(2), amended heading and
text of par. (3) generally. Prior to amendment, text read as
follows: ''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. (b)(1). Pub. L. 104-188, Sec. 1609(c)(1),
substituted ''January 1, 1997'' for ''January 1, 1996''.
Subsec. (b)(2). Pub. L. 104-188, Sec. 1703(n)(10), inserted ''and
before'' after ''1982,''.
Pub. L. 104-188, Sec. 1609(c)(1), (g)(4)(D), substituted
''January 1, 1997'' for ''January 1, 1996'' and ''15 cents'' for
''14 cents''.
Subsec. (b)(3), (4). Pub. L. 104-188, Sec. 1609(c)(1),
substituted ''January 1, 1997'' for ''January 1, 1996''.
Subsec. (b)(5). Pub. L. 104-264, Sec. 806(1)-(3), added par. (5).
Subsec. (d)(1). Pub. L. 104-264, Sec. 1001(a), substituted
''October 1, 1998'' for ''October 1, 1996'' in introductory
provisions.
Subsec. (d)(1)(A). Pub. L. 104-264, Sec. 1001(b), inserted before
semicolon at end ''or the Federal Aviation Reauthorization Act of
1996''.
Subsec. (d)(5). Pub. L. 104-264, Sec. 806(4), added par. (5)
relating to transfers on account of certain airports.
Pub. L. 104-188, Sec. 1609(c)(3), added par. (5) relating to
transfers on account of refunds of taxes on transportation by air.
Subsec. (f)(1)(A). Pub. L. 104-188, Sec. 1609(g)(4)(C),
substituted ''section 4041(c)(2)'' for ''section 4041(c)(4)''.
Subsec. (f)(3). Pub. L. 104-188, Sec. 1609(c)(2), reenacted
heading without change and amended text generally. Prior to
amendment, text read as follows: ''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.''
1994 - Subsec. (d)(1). Pub. L. 103-305, Sec. 401(1), (4), in
introductory provisions substituted ''October 1, 1996'' for
''October 1, 1995'' and inserted last sentence which read: ''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).''
Subsec. (d)(1)(A). Pub. L. 103-305, Sec. 401(2), (3), inserted
''or the Airport and Airway Safety, Capacity, Noise Improvement,
and Intermodal Transportation Act of 1992'' after ''Capacity
Expansion Act of 1990'' and substituted ''or the Federal Aviation
Administration Authorization Act of 1994'' for ''(as such Acts were
in effect on the date of the enactment of the Airport Improvement
Program Temporary Extension Act of 1994)''.
Pub. L. 103-260 substituted ''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)'' for ''(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)''.
Subsec. (d)(1)(B). Pub. L. 103-272 substituted ''part A of
subtitle VII of title 49, United States Code,'' for ''the Federal
Aviation Act of 1958, as amended (49 U.S.C. 1301 et seq.),''.
1993 - Subsec. (b)(2). Pub. L. 103-66, Sec. 13242(d)(33),
substituted ''(to the extent of 14 cents per gallon)'' for ''(to
the extent attributable to the Highway Trust Fund financing rate
and the deficit reduction rate)''.
Subsec. (f). Pub. L. 103-66, Sec. 13242(d)(32), added subsec.
(f).
1992 - Subsec. (d)(1). Pub. L. 102-581, Sec. 501(1), substituted
''October 1, 1995'' for ''October 1, 1992''.
Subsec. (d)(1)(A). Pub. L. 102-581, Sec. 501(2), substituted
''(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)'' for ''(as such Acts were
in effect on the date of the enactment of the Aviation Safety and
Capacity Expansion Act of 1990)''.
Subsec. (e)(1). Pub. L. 102-581, Sec. 502(a), amended par. (1)
generally. Prior to amendment, par. (1) read as follows: ''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 2000 AMENDMENT
Amendment by Pub. L. 106-181 applicable only to fiscal years
beginning after Sept. 30, 1999, see section 3 of Pub. L. 106-181,
set out as a note under section 106 of Title 49, Transportation.
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by section 6023(31) of Pub. L. 105-206 effective July
22, 1998, see section 6023(32) of Pub. L. 105-206, set out as a
note under section 34 of this title.
Amendment by section 6010(g)(2) of Pub. L. 105-206 effective,
except as otherwise provided, as if included in the provisions of
the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such
amendment relates, see section 6024 of Pub. L. 105-206, set out as
a note under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1031(e)(3) of Pub. L. 105-34 provided that: ''The
amendments made by subsection (d) (amending this section) shall
apply with respect to taxes received in the Treasury on and after
October 1, 1997.''
EFFECTIVE DATE OF 1996 AMENDMENTS
Except as otherwise specifically provided, amendment by Pub. L.
104-264 applicable only to fiscal years beginning after Sept. 30,
1996, and not to be construed as affecting funds made available for
a fiscal year ending before Oct. 1, 1996, see section 3 of Pub. L.
104-264, set out as a note under section 106 of Title 49,
Transportation.
Amendment by section 1609(c), (g)(4)(C), (D) of Pub. L. 104-188
effective on 7th calendar day after Aug. 20, 1996, see section
1609(i) of Pub. L. 104-188, set out as a note under section 4041 of
this title.
Amendment by section 1703(n)(10) of Pub. L. 104-188 effective as
if included in the provision of the Revenue Reconciliation Act of
1993, Pub. L. 103-66, Sec. 13001-13444, to which such amendment
relates, see section 1703(o) of Pub. L. 104-188, set out as a note
under section 39 of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 effective Jan. 1, 1994, see section
13242(e) of Pub. L. 103-66, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1992 AMENDMENT
Section 502(b) of Pub. L. 102-581 provided that: ''The amendment
made by subsection (a) (amending this section) shall take effect as
if included in section 11213 of the Revenue Reconciliation Act of
1990 (Pub. L. 101-508, title XI) on the date of the enactment of
such Act (Nov. 5, 1990).''
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.
EFFECTIVE DATE; SAVINGS PROVISION
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 former Title 49, 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 former Title 49 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.''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 9503 of this title; title
49 sections 41737, 44716, 47107, 48101, 48102, 48103, 48104, 48106,
48107, 48108, 48110, 48201.
