26 USC 9502 - Airport and Airway Trust Fund

U.S Code last checked for updates: Nov 22, 2024

§ 9502.

Airport and Airway Trust Fund

(a)

Creation of Trust Fund

(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)

section 4043 (relating to surtax on fuel used in aircraft part of a fractional ownership program),

(C)

sections 4261 and 4271 (relating to transportation by air), and

(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

(2)

the amounts determined by the Secretary of the Treasury to be equivalent to the amounts of civil penalties collected under section 47107(m) 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).

(c)

Appropriation of additional sums

(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, 2028, 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 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 Administration 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 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 or title II of division B of the Continuing Appropriations Act, 2024 and Other Extensions Act or the Airport and Airway Extension Act of 2023, Part II or the Airport and Airway Extension Act of 2024 or the Airport and Airway Extension Act of 2024, Part II or the FAA Reauthorization Act of 2024;

(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

(3)

Transfers from the Airport and Airway Trust Fund on account of certain section 34 credits

(4)

Transfers for refunds and credits not to exceed Trust Fund revenues attributable to fuel used

(5)

Transfers from Airport and Airway Trust Fund on account of refunds of taxes on transportation by air

(6)

Transfers from the Airport and Airway Trust Fund on account of certain airports

(e)

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

(f)

Additional transfer to Trust Fund

(Added Pub. L. 97–248, title II, § 281(a), Sept. 3, 1982, 96 Stat. 565; amended Pub. L. 97–424, title IV, § 426(e), Jan. 6, 1983, 96 Stat. 2168; Pub. L. 98–369, div. A, title IV, § 474(r)(42), title VII, § 735(c)(15), July 18, 1984, 98 Stat. 847, 984; Pub. L. 99–499, title V, § 521(b)(2), Oct. 17, 1986, 100 Stat. 1778; Pub. L. 100–203, title X, § 10502(d)(12), (g), Dec. 22, 1987, 101 Stat. 1330–444, 1330–446; Pub. L. 100–223, title IV, §§ 402(a)(3), 403, Dec. 30, 1987, 101 Stat. 1532; Pub. L. 101–239, title VII, § 7822(b)(5), Dec. 19, 1989, 103 Stat. 2425; Pub. L. 101–508, title XI, §§ 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, §§ 501, 502(a), Oct. 31, 1992, 106 Stat. 4898; Pub. L. 103–66, title XIII, § 13242(d)(32), (33), Aug. 10, 1993, 107 Stat. 526, 527; Pub. L. 103–260, title I, § 108, May 26, 1994, 108 Stat. 700; Pub. L. 103–272, § 5(g)(3), July 5, 1994, 108 Stat. 1375; Pub. L. 103–305, title IV, § 401, Aug. 23, 1994, 108 Stat. 1594; Pub. L. 104–188, title I, §§ 1609(c), (g)(4)(C), (D), 1703(n)(10), Aug. 20, 1996, 110 Stat. 1841, 1843, 1877;

cite as: 26 USC 9502