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,
The Airport and Airway Development Act Amendments of 1976, referred to in subsec. (d)(1)(A), is Pub. L. 94–353,
The Aviation Safety and Noise Abatement Act of 1979, referred to in subsec. (d)(1)(A), is Pub. L. 96–193,
The Fiscal Year 1981 Airport Development Authorization Act, referred to in subsec. (d)(1)(A), is part I (§§ 1101–1103) of subtitle A of title XI of Pub. L. 97–35,
The Airport and Airway Improvement Act of 1982, referred to in subsec. (d)(1)(A), is title V of Pub. L. 97–248,
The Airport and Airway Safety and Capacity Expansion Act of 1987, referred to in subsec. (d)(1)(A), is Pub. L. 100–223,
The Federal Aviation Administration Research, Engineering, and Development Authorization Act of 1990, referred to in subsec. (d)(1)(A), is subtitle C (§§ 9201–9209) of title IX of Pub. L. 101–508,
The Aviation Safety and Capacity Expansion Act of 1990, referred to in subsec. (d)(1)(A), is subtitle B (§§ 9101–9131) of title IX of Pub. L. 101–508,
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,
The Airport Improvement Program Temporary Extension Act of 1994, referred to in subsec. (d)(1)(A), is Pub. L. 103–260,
The Federal Aviation Administration Authorization Act of 1994, referred to in subsec. (d)(1)(A), is Pub. L. 103–305,
The Federal Aviation Reauthorization Act of 1996, referred to in subsec. (d)(1)(A), is Pub. L. 104–264,
The Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, referred to in subsec. (d)(1)(A), is Pub. L. 105–277,
The Interim Federal Aviation Administration Authorization Act, referred to in subsec. (d)(1)(A), is Pub. L. 106–6,
Section 6002 of the 1999 Emergency Supplemental Appropriations Act, referred to in subsec. (d)(1)(A), is section 6002 of Pub. L. 106–31,
Public Law 106–59, referred to in subsec. (d)(1)(A), is Pub. L. 106–59,
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,
The Aviation and Transportation Security Act, referred to in subsec. (d)(1)(A), is Pub. L. 107–71,
The Vision 100—Century of Aviation Reauthorization Act, referred to in subsec. (d)(1)(A), is Pub. L. 108–176,
The Department of Transportation Appropriations Act, 2008, referred to in subsec. (d)(1)(A), is title I of div. K of Pub. L. 110–161,
The Airport and Airway Extension Act of 2008, referred to in subsec. (d)(1)(A), is Pub. L. 110–190,
The Federal Aviation Administration Extension Act of 2008, referred to in subsec. (d)(1)(A), is Pub. L. 110–253,
The Federal Aviation Administration Extension Act of 2008, Part II, referred to in subsec. (d)(1)(A), is Pub. L. 110–330,
The Federal Aviation Administration Extension Act of 2009, referred to in subsec. (d)(1)(A), is Pub. L. 111–12,
The Fiscal Year 2010 Federal Aviation Administration Extension Act, referred to in subsec. (d)(1)(A), is Pub. L. 111–69,
The Fiscal Year 2010 Federal Aviation Administration Extension Act, Part II, referred to in subsec. (d)(1)(A), is Pub. L. 111–116,
The Federal Aviation Administration Extension Act of 2010, referred to in subsec. (d)(1)(A), is Pub. L. 111–153,
The Airport and Airway Extension Act of 2010, referred to in subsec. (d)(1)(A), is Pub. L. 111–161,
The Airport and Airway Extension Act of 2010, Part II, referred to in subsec. (d)(1)(A), is Pub. L. 111–197,
The Airline Safety and Federal Aviation Administration Extension Act of 2010, referred to in subsec. (d)(1)(A), is Pub. L. 111–216,
The Airport and Airway Extension Act of 2010, Part III, referred to in subsec. (d)(1)(A), is Pub. L. 111–249,
The Airport and Airway Extension Act of 2010, Part IV, referred to in subsec. (d)(1)(A), is Pub. L. 111–329,
The Airport and Airway Extension Act of 2011, referred to in subsec. (d)(1)(A), is Pub. L. 112–7,
The Airport and Airway Extension Act of 2011, Part II, referred to in subsec. (d)(1)(A), is Pub. L. 112–16,
The Airport and Airway Extension Act of 2011, Part III, referred to in subsec. (d)(1)(A), is Pub. L. 112–21,
The Airport and Airway Extension Act of 2011, Part IV, referred to in subsec. (d)(1)(A), is Pub. L. 112–27,
The Airport and Airway Extension Act of 2011, Part V, referred to in subsec. (d)(1)(A), is title II of Pub. L. 112–30,
The Airport and Airway Extension Act of 2012, referred to in subsec. (d)(1)(A), is Pub. L. 112–91,
The FAA Modernization and Reform Act of 2012, referred to in subsec. (d)(1)(A), is Pub. L. 112–95,
The Airport and Airway Extension Act of 2015, referred to in subsec. (d)(1)(A), is Pub. L. 114–55,
The Airport and Airway Extension Act of 2016, referred to in subsec. (d)(1)(A), is Pub. L. 114–141,
The FAA Extension, Safety, and Security Act of 2016, referred to in subsec. (d)(1)(A), is Pub. L. 114–190,
The Disaster Tax Relief and Airport and Airway Extension Act of 2017, referred to in subsec. (d)(1)(A), is Pub. L. 115–63,
The Airport and Airway Extension Act of 2018, referred to in subsec. (d)(1)(A), is title I of div. M of Pub. L. 115–141,
The Airport and Airway Extension Act of 2018, Part II, referred to in subsec. (d)(1)(A), is Pub. L. 115–250,
The FAA Reauthorization Act of 2018, referred to in subsec. (d)(1)(A), is Pub. L. 115–254,
Title II of division B of the Continuing Appropriations Act, 2024 and Other Extensions Act, referred to in subsec. (d)(1)(A), is title II of div. B of Pub. L. 118–15,
The Airport and Airway Extension Act of 2023, Part II, referred to in subsec. (d)(1)(A), is Pub. L. 118–34,
The Airport and Airway Extension Act of 2024, referred to in subsec. (d)(1)(A), is Pub. L. 118–41,
The Airport and Airway Extension Act of 2024, Part II, referred to in subsec. (d)(1)(A), is Pub. L. 118–60,
The FAA Reauthorization Act of 2024, referred to in subsec. (d)(1)(A), is Pub. L. 118–63,
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 FAA Reauthorization Act of 2024, which was approved
2024—Subsec. (d)(1). Pub. L. 118–63, § 1301(a)(1), substituted “
Pub. L. 118–41, § 201(a)(1), substituted “
Subsec. (d)(1)(A). Pub. L. 118–63, § 1301(a)(2), inserted “or the FAA Reauthorization Act of 2024” before semicolon at end.
Pub. L. 118–60 inserted “or the Airport and Airway Extension Act of 2024, Part II” before semicolon at end.
Pub. L. 118–41, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2024” before semicolon at end.
Subsec. (e)(2). Pub. L. 118–63, § 1301(b), substituted “
Pub. L. 118–41, § 201(b), substituted “
2023—Subsec. (d)(1). Pub. L. 118–34, § 201(a)(1), substituted “
Pub. L. 118–15, § 2211(a)(1), substituted “
Subsec. (d)(1)(A). Pub. L. 118–34, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2023, Part II” before semicolon at end.
Pub. L. 118–15, § 2211(a)(2), inserted “or title II of division B of the Continuing Appropriations Act, 2024 and Other Extensions Act” before semicolon at end.
Subsec. (e)(2). Pub. L. 118–34, § 201(b), substituted “
Pub. L. 118–15, § 2211(b), substituted “
2020—Subsec. (f). Pub. L. 116–159 added subsec. (f).
2018—Subsec. (d)(1). Pub. L. 115–254, § 801(a)(1), substituted “
Pub. L. 115–141, § 201(a)(1), substituted “
Subsec. (d)(1)(A). Pub. L. 115–254, § 801(a)(2), inserted “or the FAA Reauthorization Act of 2018” before semicolon at end.
Pub. L. 115–250 inserted “or the Airport and Airway Extension Act of 2018, Part II” before semicolon at end.
Pub. L. 115–141, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2018” before semicolon at end.
Subsec. (d)(2). Pub. L. 115–141, § 401(a)(340), substituted “farms),” for “farms,”.
Subsec. (e)(2). Pub. L. 115–254, § 801(b), substituted “
Pub. L. 115–141, § 201(b), substituted “
2017—Subsec. (d)(1). Pub. L. 115–63, § 201(a)(1), substituted “
Subsec. (d)(1)(A). Pub. L. 115–63, § 201(a)(2), inserted “or the Disaster Tax Relief and Airport and Airway Extension Act of 2017” before semicolon at end.
Subsec. (e)(2). Pub. L. 115–63, § 201(b), substituted “
2016—Subsec. (d)(1). Pub. L. 114–190, § 1201(a)(1), substituted “
Pub. L. 114–141, § 201(a)(1), substituted “
Subsec. (d)(1)(A). Pub. L. 114–190, § 1201(a)(2), inserted “or the FAA Extension, Safety, and Security Act of 2016” before semicolon at end.
Pub. L. 114–141, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2016” before semicolon at end.
Subsec. (e)(2). Pub. L. 114–190, § 1201(b), substituted “
Pub. L. 114–141, § 201(b), substituted “
2015—Subsec. (d)(1). Pub. L. 114–55, § 201(a)(1), substituted “
Subsec. (d)(1)(A). Pub. L. 114–55, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2015” before semicolon at end.
Subsec. (e)(2). Pub. L. 114–55, § 201(b), substituted “
2014—Subsecs. (b)(2), (d)(6). Pub. L. 113–188 substituted “section 47107(m)” for “section 47107(n)”.
2012—Subsec. (b)(1)(B) to (D). Pub. L. 112–95, § 1103(a)(3), added subpar. (B) and redesignated former subpars. (B) and (C) as (C) and (D), respectively.
Subsec. (d)(1). Pub. L. 112–95, § 1102(a)(1), substituted “
Pub. L. 112–91, § 3(a)(1), substituted “
Subsec. (d)(1)(A). Pub. L. 112–95, § 1102(a)(2), inserted “or the FAA Modernization and Reform Act of 2012” before semicolon at end.
Pub. L. 112–91, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2012” before semicolon at end.
Subsec. (e)(2). Pub. L. 112–95, § 1102(b), substituted “
Pub. L. 112–91, § 3(b), substituted “
2011—Subsec. (d)(1). Pub. L. 112–30, § 203(a)(1), substituted “
Pub. L. 112–27, § 3(a)(1), substituted “
Pub. L. 112–21, § 3(a)(1), substituted “
Pub. L. 112–16, § 3(a)(1), substituted “
Pub. L. 112–7, § 3(a)(1), substituted “
Subsec. (d)(1)(A). Pub. L. 112–30, § 203(a)(2), inserted “or the Airport and Airway Extension Act of 2011, Part V” before semicolon at end.
Pub. L. 112–27, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2011, Part IV” before semicolon at end.
Pub. L. 112–21, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2011, Part III” before semicolon at end.
Pub. L. 112–16, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2011, Part II” before semicolon at end.
Pub. L. 112–7, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2011” before semicolon at end.
Subsec. (e)(2). Pub. L. 112–30, § 203(b), substituted “
Pub. L. 112–27, § 3(b), substituted “
Pub. L. 112–21, § 3(b), substituted “
Pub. L. 112–16, § 3(b), substituted “
Pub. L. 112–7, § 3(b), substituted “
2010—Subsec. (a). Pub. L. 111–147 substituted “section 9503(c)(5)” for “section 9503(c)(7)”.
Subsec. (d)(1). Pub. L. 111–329, § 3(a)(1), substituted “
Pub. L. 111–249, § 3(a)(1), substituted “
Pub. L. 111–216, § 102(a)(1), substituted “
Pub. L. 111–197, § 3(a)(1), substituted “
Pub. L. 111–161, § 3(a)(1), substituted “
Pub. L. 111–153, § 3(a)(1), substituted “
Subsec. (d)(1)(A). Pub. L. 111–329, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2010, Part IV” before semicolon at end.
Pub. L. 111–249, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2010, Part III” before semicolon at end.
Pub. L. 111–216, § 102(a)(2), inserted “or the Airline Safety and Federal Aviation Administration Extension Act of 2010” before semicolon at end.
Pub. L. 111–197, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2010, Part II” before semicolon at end.
Pub. L. 111–161, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2010” before semicolon at end.
Pub. L. 111–153, § 3(a)(2), inserted “or the Federal Aviation Administration Extension Act of 2010” before semicolon at end.
Subsec. (e)(2). Pub. L. 111–329, § 3(b), substituted “
Pub. L. 111–249, § 3(b), substituted “
Pub. L. 111–216, § 102(b), substituted “
Pub. L. 111–197, § 3(b), substituted “
Pub. L. 111–161, § 3(b), substituted “
Pub. L. 111–153, § 3(b), substituted “
2009—Subsec. (d)(1). Pub. L. 111–116, § 3(a)(1), substituted “
Pub. L. 111–69, § 3(a)(1), substituted “
Pub. L. 111–12, § 3(a)(1), substituted “
Subsec. (d)(1)(A). Pub. L. 111–116, § 3(a)(2), inserted “or the Fiscal Year 2010 Federal Aviation Administration Extension Act, Part II” before semicolon at end.
Pub. L. 111–69, § 3(a)(2), inserted “or the Fiscal Year 2010 Federal Aviation Administration Extension Act” before semicolon at end.
Pub. L. 111–68 inserted “or any joint resolution making continuing appropriations for the fiscal year 2010” before semicolon at end.
Pub. L. 111–12, § 3(a)(2), inserted “or the Federal Aviation Administration Extension Act of 2009” before semicolon at end.
Subsec. (e)(2). Pub. L. 111–116, § 3(b), substituted “
Pub. L. 111–69, § 3(b), substituted “
Pub. L. 111–12, § 3(b), substituted “
2008—Subsec. (d)(1). Pub. L. 110–330, § 3(a)(1), substituted “
Pub. L. 110–253, § 3(a)(1), substituted “
Pub. L. 110–190, § 3(a)(1), substituted “
Subsec. (d)(1)(A). Pub. L. 110–330, § 3(a)(2), inserted “or the Federal Aviation Administration Extension Act of 2008, Part II” before semicolon at end.
Pub. L. 110–253, § 3(a)(2), inserted “or the Federal Aviation Administration Extension Act of 2008” before semicolon at end.
Pub. L. 110–190, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2008” before semicolon at end.
Subsec. (e)(2). Pub. L. 110–330, § 3(b), substituted “
Pub. L. 110–253, § 3(b), substituted “
Pub. L. 110–190, § 3(b), which directed substitution of “
2007—Subsec. (d)(1). Pub. L. 110–161, § 116(c)(1)(A), substituted “
Subsec. (d)(1)(A). Pub. L. 110–161, § 116(c)(1)(B), inserted “or the Department of Transportation Appropriations Act, 2008” before semicolon at end.
Pub. L. 110–92 inserted “or any joint resolution making continuing appropriations for the fiscal year 2008” before semicolon at end.
Subsec. (e). Pub. L. 110–172 redesignated subsec. (f) as (e) and struck out former subsec. (e) which read as follows: “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. (f). Pub. L. 110–172 redesignated subsec. (f) as (e).
Subsec. (f)(2). Pub. L. 110–161, § 116(c)(2), substituted “
2006—Subsec. (d)(2). Pub. L. 109–432, § 420(b)(5)(A), struck out “and (l)(5)” after “subsection (l)(4)”.
Subsec. (d)(3). Pub. L. 109–432, § 420(b)(5)(B), struck out “or (5)” after “paragraph (4)”.
2005—Subsec. (a). Pub. L. 109–59, § 11161(c)(2)(A), substituted “appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this section, section 9503(c)(7), or section 9602(b)” for “appropriated or credited to the Airport and Airway Trust Fund as provided in this section or section 9602(b)”.
Subsec. (b)(1)(A). Pub. L. 109–59, § 11161(c)(2)(B)(i), substituted “section 4041(c)” for “subsections (c) and (e) of section 4041”.
Subsec. (b)(1)(C). Pub. L. 109–59, § 11161(c)(2)(B)(ii), substituted “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, § 11161(d)(1), inserted “(other than subsection (l)(4) and (l)(5) thereof)” after “or 6427 (relating to fuels not used for taxable purposes)”.
Subsec. (d)(3). Pub. L. 109–59, § 11161(d)(2), inserted “(other than payments made by reason of paragraph (4) or (5) of section 6427(l))” after “section 34”.
2004—Subsec. (b). Pub. L. 108–357, § 853(d)(2)(O), amended concluding provisions generally. Prior to amendment, concluding provisions read as follows: “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).”
Subsec. (b)(1)(B) to (D). Pub. L. 108–357, § 853(d)(2)(N), inserted “and” at end of subpar. (B), added subpar. (C), and struck out former subpars. (C) and (D) which read as follows:
“(C) section 4081 (relating to gasoline) with respect to aviation gasoline, and
“(D) section 4091 (relating to aviation fuel), and”.
2003—Subsec. (d)(1). Pub. L. 108–176, § 901(a)(1), substituted “
Subsec. (d)(1)(A). Pub. L. 108–176, § 901(a)(2), inserted “or the Vision 100—Century of Aviation Reauthorization Act” before semicolon at end.
Subsec. (f)(2). Pub. L. 108–176, § 901(b), substituted “
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, § 1001(a)(1), substituted “
Subsec. (d)(1)(A). Pub. L. 106–181, § 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, § 1001(b), added subsec. (f).
1998—Subsec. (b). Pub. L. 105–206, § 6010(g)(2), moved concluding provisions from end of par. (1) to end of subsec. (b).
Subsec. (e). Pub. L. 105–206, § 6023(31), amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows:
“(1)
“(2)
“(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, § 1031(d)(1)(C), inserted concluding provisions.
Pub. L. 105–2, § 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
“(2) amounts determined by the Secretary of the Treasury to be equivalent to the taxes received in the Treasury after
“(3) amounts determined by the Secretary to be equivalent to the taxes received in the Treasury before
“(4) amounts determined by the Secretary of the Treasury to be equivalent to the taxes received in the Treasury after
“(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, § 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, § 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, § 1604(g)(5), redesignated par. (5), relating to transfers on account of certain airports, as (6).
Subsec. (f). Pub. L. 105–34, § 1031(d)(2), struck out heading and text of subsec. (f). Text read as follows: “For purposes of this section—
“(1)
“(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)
“(3)
Subsec. (f)(3). Pub. L. 105–2, § 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
“(B) taxes imposed after
1996—Subsec. (b)(1). Pub. L. 104–188, § 1609(c)(1), substituted “
Subsec. (b)(2). Pub. L. 104–188, § 1703(n)(10), inserted “and before” after “1982,”.
Pub. L. 104–188, § 1609(c)(1), (g)(4)(D), substituted “
Subsec. (b)(3), (4). Pub. L. 104–188, § 1609(c)(1), substituted “
Subsec. (b)(5). Pub. L. 104–264, § 806(1)–(3), added par. (5).
Subsec. (d)(1). Pub. L. 104–264, § 1001(a), substituted “
Subsec. (d)(1)(A). Pub. L. 104–264, § 1001(b), inserted before semicolon at end “or the Federal Aviation Reauthorization Act of 1996”.
Subsec. (d)(5). Pub. L. 104–264, § 806(4), added par. (5) relating to transfers on account of certain airports.
Pub. L. 104–188, § 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, § 1609(g)(4)(C), substituted “section 4041(c)(2)” for “section 4041(c)(4)”.
Subsec. (f)(3). Pub. L. 104–188, § 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
1994—Subsec. (d)(1). Pub. L. 103–305, § 401(1), (4), in introductory provisions substituted “
Subsec. (d)(1)(A). Pub. L. 103–305, § 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, § 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, § 13242(d)(32), added subsec. (f).
1992—Subsec. (d)(1). Pub. L. 102–581, § 501(1), substituted “
Subsec. (d)(1)(A). Pub. L. 102–581, § 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, § 502(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “In the case of taxes imposed before
1990—Subsec. (b). Pub. L. 101–508, § 11213(c)(2), (d)(3), inserted “and the deficit reduction rate” after “financing rate” in par. (2) and substituted “
Subsec. (d)(1)(A). Pub. L. 101–508, § 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, § 11211(b)(6)(G), added par. (4).
Subsec. (e). Pub. L. 101–508, § 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, § 402(a)(3), substituted “
Subsec. (b)(3). Pub. L. 100–203, § 10502(g), substituted “
Pub. L. 100–203, § 10502(d)(12), added par. (3). Former par. (3) redesignated (4).
Subsec. (b)(4). Pub. L. 100–203, § 10502(d)(12), redesignated former par. (3) as (4).
Subsec. (d)(1). Pub. L. 100–223, § 403, in introductory provisions substituted “
1986—Subsec. (b)(1). Pub. L. 99–499, § 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, § 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, § 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, § 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”.
Pub. L. 112–95, title XI, § 1102(c),
Amendment by section 1103(a)(3) of Pub. L. 112–95 applicable to fuel used after
Pub. L. 112–91, § 3(c),
Pub. L. 112–30, title II, § 203(c),
Pub. L. 112–27, § 3(c),
Pub. L. 112–21, § 3(c),
Pub. L. 112–16, § 3(c),
Pub. L. 112–7, § 3(c),
Pub. L. 111–329, § 3(c),
Pub. L. 111–249, § 3(c),
Pub. L. 111–216, title I, § 102(c),
Pub. L. 111–197, § 3(c),
Pub. L. 111–161, § 3(c),
Pub. L. 111–153, § 3(c),
Pub. L. 111–147, title IV, § 444(c),
Pub. L. 111–116, § 3(c),
Pub. L. 111–69, § 3(c),
Pub. L. 111–12, § 3(c),
Pub. L. 110–330, § 3(c),
Pub. L. 110–253, § 3(d),
Pub. L. 110–190, § 3(c),
Amendment by Pub. L. 110–172 effective as if included in the provision of the American Jobs Creation Act of 2004, Pub. L. 108–357, to which such amendment relates, see section 11(f)(4) of Pub. L. 110–172, set out as a note under section 904 of this title.
Amendment by Pub. L. 110–161 effective
Amendment by Pub. L. 109–432 applicable to kerosene sold after
Amendment by Pub. L. 109–59 applicable to fuels or liquids removed, entered, or sold after
Amendment by Pub. L. 108–357 applicable to aviation-grade kerosene removed, entered, or sold after
Amendment by Pub. L. 108–176 applicable only to fiscal years beginning after
Amendment by Pub. L. 106–181 applicable only to fiscal years beginning after
Amendment by section 6023(31) of Pub. L. 105–206 effective
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.
Pub. L. 105–34, title X, § 1031(e)(3),
Except as otherwise specifically provided, amendment by Pub. L. 104–264 applicable only to fiscal years beginning after
Amendment by section 1609(c), (g)(4)(C), (D) of Pub. L. 104–188 effective on 7th calendar day after
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, §§ 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.
Amendment by Pub. L. 103–66 effective
Pub. L. 102–581, title V, § 502(b),
Amendment by section 11211(b)(6)(G) of Pub. L. 101–508 effective
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.
Amendment by section 10502(d)(12) of Pub. L. 100–203 applicable to sales after
Pub. L. 100–203, title X, § 10502(g),
Amendment by Pub. L. 99–499 effective
Amendment by section 474(r)(42) of Pub. L. 98–369 applicable to taxable years beginning after
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.
Pub. L. 97–248, title II, § 281(d),