§ 44940.
(d)
Imposition of Fee.—
(1)
In general.—
Notwithstanding
section 9701 of title 31 and the procedural requirements of
section 553 of title 5, the Administrator of the Transportation Security Administration shall impose the fee under subsection (a)(1) through the publication of notice of such fee in the Federal Register and begin collection of the fee as soon as possible.
(2)
Special rules passenger fees.—
A fee imposed under subsection (a)(1) through the procedures under paragraph (1) of this subsection shall apply only to tickets sold after the date on which such fee is imposed. If a fee imposed under subsection (a)(1) through the procedures under paragraph (1) of this subsection on transportation of a passenger of a carrier described in subsection (a)(1) is not collected from the passenger, the amount of the fee shall be paid by the carrier.
(3)
Subsequent modification of fee.—
After imposing a fee in accordance with paragraph (1), the Administrator of the Transportation Security Administration may modify, from time to time through publication of notice in the Federal Register, the imposition or collection of such fee, or both.
(4)
Limitation on collection.—
No fee may be collected under this section, other than subsection (i), except to the extent that the expenditure of the fee to pay the costs of activities and services for which the fee is imposed is provided for in advance in an appropriations Act or in section 44923.
(e)
Administration of Fees.—
(1)
Fees payable to administrator.—
All fees imposed and amounts collected under this section are payable to the Administrator of the Transportation Security Administration.
(2)
Fees collected by air carrier.—
A fee imposed under subsection (a)(1) shall be collected by the air carrier or foreign air carrier that sells a ticket for transportation described in subsection (a)(1).
(3)
Due date for remittance.—
A fee collected under this section shall be remitted on the last day of each calendar month by the carrier collecting the fee. The amount to be remitted shall be for the calendar month preceding the calendar month in which the remittance is made.
(4)
Information.—
The Administrator of the Transportation Security Administration may require the provision of such information as the Administrator of the Transportation Security Administration decides is necessary to verify that fees have been collected and remitted at the proper times and in the proper amounts.
(5)
Fee not subject to tax.—
For purposes of section 4261 of the Internal Revenue Code of 1986 (
26 U.S.C. 4261), a fee imposed under this section shall not be considered to be part of the amount paid for taxable transportation.
(6)
Cost of collecting fee.—
No portion of the fee collected under this section may be retained by the air carrier or foreign air carrier for the costs of collecting, handling, or remitting the fee except for interest accruing to the carrier after collection and before remittance.
(i)
Deposit of Receipts in General Fund.—
(1)
In general.—
Beginning in fiscal year 2014, out of fees received in a fiscal year under subsection (a)(1), after amounts are made available in the fiscal year under section 44923(h), the next funds derived from such fees in the fiscal year, in the amount specified for the fiscal year in paragraph (4), shall be credited as offsetting receipts and deposited in the general fund of the Treasury.
(2)
Fee levels.—
The Secretary of Homeland Security shall impose the fee authorized by subsection (a)(1) so as to collect in a fiscal year at least the amount specified in paragraph (4) for the fiscal year for making deposits under paragraph (1).
(3)
Relationship to other provisions.—
Subsections (b) and (f) shall not apply to amounts to be used for making deposits under this subsection.
(4)
Fiscal year amounts.—
For purposes of paragraphs (1) and (2), the fiscal year amounts are as follows:
(A)
$1,320,000,000 for fiscal year 2018.
(B)
$1,360,000,000 for fiscal year 2019.
(C)
$1,400,000,000 for fiscal year 2020.
(D)
$1,440,000,000 for fiscal year 2021.
(E)
$1,480,000,000 for fiscal year 2022.
(F)
$1,520,000,000 for fiscal year 2023.
(G)
$760,000,000 for fiscal year 2024.
(H)
$1,600,000,000 for fiscal year 2025.
(M)
$1,640,000,000 for fiscal year 2026.
(N)
1 $1,680,000,000 for fiscal year 2027.
(Added [Pub. L. 107–71, title I, § 118(a)], Nov. 19, 2001, [115 Stat. 625]; amended [Pub. L. 108–7, div. I, title III, § 351(b)], Feb. 20, 2003, [117 Stat. 420]; [Pub. L. 108–176, title VI, § 605(b)(1)], (2), Dec. 12, 2003, [117 Stat. 2568]; [Pub. L. 110–53, title XVI, § 1601], Aug. 3, 2007, [121 Stat. 477]; [Pub. L. 110–161, div. E, title V, § 540], Dec. 26, 2007, [121 Stat. 2079]; [Pub. L. 113–67, div. A, title VI, § 601(a)(1)], (2), (b), (c), Dec. 26, 2013, [127 Stat. 1187]; [Pub. L. 113–294, § 1(a)], Dec. 19, 2014, [128 Stat. 4009]; [Pub. L. 114–41, title III, § 3001], July 31, 2015, [129 Stat. 460]; [Pub. L. 115–123, div. C, title II, § 30202], Feb. 9, 2018, [132 Stat. 126]; [Pub. L. 115–254, div. K, title I], §§ 1940, 1991(d)(31), Oct. 5, 2018, [132 Stat. 3582], 3639; [Pub. L. 118–47, div. G, title I, § 108(a)], Mar. 23, 2024, [138 Stat. 857].)