US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 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 of $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.
(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 2016” in subparagraph (A)(ii) 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 subsection (b), the beginning of the domestic segment shall be treated as the taxable event.

(D)

Special rule for amounts paid for domestic segments beginning after 2002

If an amount is paid during a calendar year for a domestic segment beginning in a later calendar year, then the rate of tax under subsection (b) on such amount shall be the rate in effect for the calendar year in which such amount is paid.

(5)

Amounts paid for aircraft management services

(A)

In general

No tax shall be imposed by this section or section 4271 on any amounts paid by an aircraft owner for aircraft management services related to—
(i)
maintenance and support of the aircraft owner’s aircraft, or
(ii)
flights on the aircraft owner’s aircraft.
(B)

Aircraft management services

For purposes of subparagraph (A), the term “aircraft management services” includes—
(i)
assisting an aircraft owner with administrative and support services, such as scheduling, flight planning, and weather forecasting,
(ii)
obtaining insurance,
(iii)
maintenance, storage and fueling of aircraft,
(iv)
hiring, training, and provision of pilots and crew,
(v)
establishing and complying with safety standards, and
(vi)
such other services as are necessary to support flights operated by an aircraft owner.
(C)

Lessee treated as aircraft owner

(i)

In general

For purposes of this paragraph, the term “aircraft owner” includes a person who leases the aircraft other than under a disqualified lease.

(ii)

Disqualified lease

For purposes of clause (i), the term “disqualified lease” means a lease from a person providing aircraft management services with respect to such aircraft (or a related person (within the meaning of section 465(b)(3)(C)) to the person providing such services), if such lease is for a term of 31 days or less.

(D)

Pro rata allocation

In the case of amounts paid to any person which (but for this subsection) are subject to the tax imposed by subsection (a), a portion of which consists of amounts described in subparagraph (A), this paragraph shall apply on a pro rata basis only to the portion which consists of amounts described in such subparagraph.

(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)

Exemption for aircraft in fractional ownership aircraft programs

No tax shall be imposed by this section or section 4271 on any air transportation if tax is imposed under section 4043 with respect to the fuel used in such transportation. This subsection shall not apply after .

(k)

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 , 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.

Aug. 16, 1954, ch. 73668A Stat. 506July 25, 1956, ch. 72570 Stat. 644Pub. L. 86–75, § 473 Stat. 158Pub. L. 86–564, title II, § 202(a)(3)74 Stat. 290Pub. L. 87–72, § 3(a)(3)75 Stat. 193Pub. L. 87–508, § 5(a)76 Stat. 115Pub. L. 88–52, § 3(a)(3)77 Stat. 72Pub. L. 88–348, § 2(a)(3)78 Stat. 237Pub. L. 89–44, title III, § 303(a)79 Stat. 148Pub. L. 91–258, title II, § 203(a)84 Stat. 238Pub. L. 94–455, title XIX, § 1904(a)(7)90 Stat. 1812Pub. L. 96–298, § 1(b)94 Stat. 829Pub. L. 97–248, title II, § 280(a)96 Stat. 564Pub. L. 98–369, div. A, title X, § 1018(b)98 Stat. 1021Pub. L. 99–514, title XVIII, § 1878(c)(2)100 Stat. 2903Pub. L. 100–223, title IV101 Stat. 1532Pub. L. 101–239, title VII, § 7503(a)103 Stat. 2362Pub. L. 101–508, title XI, § 11213(a)(1)104 Stat. 1388–432Pub. L. 103–272, § 5(g)(2)108 Stat. 1374Pub. L. 104–188, title I, § 1609(b)110 Stat. 1841Pub. L. 105–2, § 2(b)(1)111 Stat. 5Pub. L. 105–34, title X, § 1031(b)(1)111 Stat. 929Pub. L. 108–176, title IX, § 902(a)117 Stat. 2598Pub. L. 109–59, title XI119 Stat. 1951Pub. L. 109–135, title IV, § 412(vv)119 Stat. 2640Pub. L. 110–161, div. K, title I, § 116(b)(1)121 Stat. 2381Pub. L. 110–190, § 2(b)(1)122 Stat. 643Pub. L. 110–253, § 2(b)(1)122 Stat. 2417Pub. L. 110–330, § 2(b)(1)122 Stat. 3717Pub. L. 111–12, § 2(b)(1)123 Stat. 1457Pub. L. 111–69, § 2(b)(1)123 Stat. 2054Pub. L. 111–116, § 2(b)(1)123 Stat. 3031Pub. L. 111–153, § 2(b)(1)124 Stat. 1084Pub. L. 111–161, § 2(b)(1)124 Stat. 1126Pub. L. 111–197, § 2(b)(1)124 Stat. 1353Pub. L. 111–216, title I, § 101(b)(1)124 Stat. 2349Pub. L. 111–249, § 2(b)(1)124 Stat. 2627Pub. L. 111–329, § 2(b)(1)124 Stat. 3566Pub. L. 112–7, § 2(b)(1)125 Stat. 31Pub. L. 112–16, § 2(b)(1)125 Stat. 218Pub. L. 112–21, § 2(b)(1)125 Stat. 233Pub. L. 112–27, § 2(b)(1)125 Stat. 270Pub. L. 112–30, title II, § 202(b)(1)125 Stat. 357Pub. L. 112–91, § 2(b)(1)126 Stat. 3Pub. L. 112–95, title XI126 Stat. 148Pub. L. 113–295, div. A, title II, § 221(a)(104)128 Stat. 4053Pub. L. 114–55, title II, § 202(b)(1)129 Stat. 525Pub. L. 114–141, title II, § 202(b)(1)130 Stat. 324Pub. L. 114–190, title I, § 1202(b)(1)130 Stat. 619Pub. L. 115–63, title II, § 202(b)(1)131 Stat. 1171Pub. L. 115–97, title I131 Stat. 2060Pub. L. 115–141, div. M, title I, § 202(b)(1)132 Stat. 1048Pub. L. 115–254, div. B, title VIII, § 802(b)(1)132 Stat. 3429Pub. L. 118–15, div. B, title II, § 2212(b)(1)137 Stat. 85Pub. L. 118–34, title II, § 202(b)(1)137 Stat. 1115Pub. L. 118–41, title II, § 202(b)(1)138 Stat. 23Pub. L. 118–63, title XIII, § 1302(b)(1)138 Stat. 1433(, ; , §§ 1, 4(b), , 646; , , ; , , ; , , ; , (b), , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , §§ 402(a)(1), 404(a), (c), , , 1533; , , ; , (d)(1), , , 1388–435; , , ; , (d), (e), , , 1842; , , ; , (c)(1), (2), title XIV, § 1435(a), title XVI, § 1601(f)(4)(D), , , 930, 1052, 1091; , , ; , §§ 11121(c), 11122(a), 11123(a), , , 1952; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , §§ 1101(b)(1), 1103(c), , , 151; , , ; , (c)(2), , ; , (c)(2), , , 325; , (c)(2), , ; , (c)(2), , ; , §§ 11002(d)(1)(FF), 13822(a), , , 2182; , (c)(2), div. U, title IV, § 401(b)(42), , , 1049, 1204; , (c)(3), , ; , (c)(3), , ; , (c)(3), , , 1116; , (c)(3), , , 24; , (c)(3), , , 1434.)

Inflation Adjusted Items for Certain Years

section 1 of this titleFor inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under (starting with 2012) and Internal Revenue Service announcements listed in a table below (2010 and 2011).

Editorial Notes

References in Text

Pub. L. 105–34The date of the enactment of this paragraph, referred to in subsec. (e)(1)(B)(ii)(II), is the date of enactment of , which was approved .

Pub. L. 91–25884 Stat. 219Pub. L. 91–258Pub. L. 97–248, title V, § 523(a)96 Stat. 695Pub. L. 91–258Pub. L. 103–272, § 7(b)108 Stat. 1379The Airport and Airway Development Act of 1970, referred to in subsec. (f), is title I of , , , which was classified principally to chapter 25 (§ 1701 et seq.) of former Title 49, Transportation. Sections 1 to 30 of title I of , 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 , , . Sections 31, 51, 52(a), (b)(4), (6), (c), (d), and 53 of title I of were repealed by , , , 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.

Pub. L. 105–2The date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, referred to in subsec. (k)(1)(A)(i), is the date of enactment of , which was approved .

Amendments

Pub. L. 118–63, § 1302(c)(3)2024—Subsec. (j). , substituted “” for “”.

Pub. L. 118–41, § 202(c)(3), substituted “” for “”.

Pub. L. 118–63, § 1302(b)(1)Subsec. (k)(1)(A)(ii). , substituted “” for “”.

Pub. L. 118–41, § 202(b)(1), substituted “” for “”.

Pub. L. 118–34, § 202(c)(3)2023—Subsec. (j). , substituted “” for “”.

Pub. L. 118–15, § 2212(c)(3), substituted “” for “”.

Pub. L. 118–34, § 202(b)(1)Subsec. (k)(1)(A)(ii). , substituted “” for “”.

Pub. L. 118–15, § 2212(b)(1), substituted “” for “”.

Pub. L. 115–141, § 401(b)(42)2018—Subsec. (b)(1). , substituted “a tax in the amount of $3.00.” for “a tax in the amount determined in accordance with the following table for the period in which the segment begins:” and table which set out tax amounts ranging from $1.00 to $3.00 for segments beginning after , to 2002 and thereafter.

Pub. L. 115–254, § 802(c)(3)Subsec. (j). , substituted “” for “”.

Pub. L. 115–141, § 202(c)(2), substituted “” for “”.

Pub. L. 115–254, § 802(b)(1)Subsec. (k)(1)(A)(ii). , substituted “” for “”.

Pub. L. 115–141, § 202(b)(1), substituted “” for “”.

Pub. L. 115–97, § 11002(d)(1)(FF)2017—Subsec. (e)(4)(A)(ii). , substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

Pub. L. 115–97, § 13822(a)Subsec. (e)(5). , added par. (5).

Pub. L. 115–63, § 202(c)(2)Subsec. (j). , substituted “” for “”.

Pub. L. 115–63, § 202(b)(1)Subsec. (k)(1)(A)(ii). , substituted “” for “”.

Pub. L. 114–190, § 1202(c)(2)2016—Subsec. (j). , substituted “” for “”.

Pub. L. 114–141, § 202(c)(2), substituted “” for “”.

Pub. L. 114–190, § 1202(b)(1)Subsec. (k)(1)(A)(ii). , substituted “” for “”.

Pub. L. 114–141, § 202(b)(1), substituted “” for “”.

Pub. L. 114–55, § 202(c)(2)2015—Subsec. (j). , substituted “” for “”.

Pub. L. 114–55, § 202(b)(1)Subsec. (k)(1)(A)(ii). , substituted “” for “”.

Pub. L. 113–295, § 221(a)(104)(A)2014—Subsec. (e)(1)(C). , struck out subpar. (C) which provided for no phasein of reduced ticket tax for certain transportation.

Pub. L. 113–295, § 221(a)(104)(B)Subsec. (e)(5). , struck out par. (5) which related to rates of ticket tax for transportation beginning before .

Pub. L. 112–95, § 1103(c)2012—Subsec. (j). , added subsec. (j). Former subsec. (j) redesignated (k).

Pub. L. 112–95, § 1101(b)(1)Subsec. (j)(1)(A)(ii). , substituted “” for “”.

Pub. L. 112–91 substituted “” for “”.

Pub. L. 112–95, § 1103(c)Subsec. (k). , redesignated subsec. (j) as (k).

Pub. L. 112–302011—Subsec. (j)(1)(A)(ii). substituted “” for “”.

Pub. L. 112–27 substituted “” for “”.

Pub. L. 112–21 substituted “” for “”.

Pub. L. 112–16 substituted “” for “”.

Pub. L. 112–7 substituted “” for “”.

Pub. L. 111–3292010—Subsec. (j)(1)(A)(ii). substituted “” for “”.

Pub. L. 111–249 substituted “” for “”.

Pub. L. 111–216 substituted “” for “”.

Pub. L. 111–197 substituted “” for “”.

Pub. L. 111–161 substituted “” for “”.

Pub. L. 111–153 substituted “” for “”.

Pub. L. 111–1162009—Subsec. (j)(1)(A)(ii). substituted “” for “”.

Pub. L. 111–69 substituted “” for “”.

Pub. L. 111–12 substituted “” for “”.

Pub. L. 110–3302008—Subsec. (j)(1)(A)(ii). substituted “” for “”.

Pub. L. 110–253 substituted “” for “”.

Pub. L. 110–190 substituted “” for “”.

Pub. L. 110–1612007—Subsec. (j)(1)(A)(ii). substituted “” for “”.

Pub. L. 109–59, § 11122(a)(1)2005—Subsec. (e)(1)(B)(i). , inserted “(in the case of any airport described in clause (ii)(III), on flight segments of at least 100 miles)” after “by air”.

Pub. L. 109–59, § 11122(a)(2)Subsec. (e)(1)(B)(ii)(III). , added subcl. (III).

Pub. L. 109–135Subsec. (e)(4)(C). substituted “imposed by subsection (b)” for “imposed subsection (b)”.

Pub. L. 109–59, § 11121(c)Subsec. (f). , amended heading and text of subsec. (f) generally. Prior to amendment, text read as follows: “No tax shall be imposed under subsection (a) or (b) on air transportation by helicopter for the purpose of—

“(1) transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas, or

“(2) the planting, cultivation, cutting, or transportation of, or caring for, trees (including logging operations),

but only if the helicopter 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.”

Pub. L. 109–59, § 11123(a)Subsecs. (i), (j). , added subsec. (i) and redesignated former subsec. (i) as (j).

Pub. L. 108–1762003—Subsec. (e)(4)(D). added subpar. (D).

Pub. L. 105–34, § 1031(c)(1)1997—Subsec. (a). , 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.”

Pub. L. 105–34, § 1031(c)(1)Subsec. (b). , 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.”

Pub. L. 105–34, § 1031(c)(1)Subsec. (c). , 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).”

Pub. L. 105–34, § 1031(c)(2)Subsecs. (e), (f). , added subsec. (e) and redesignated former subsec. (e) as (f). Former subsec. (f) redesignated (g).

Pub. L. 105–34, § 1031(c)(2)Subsec. (g). , 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 , and before , 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 .”

Pub. L. 105–34, § 1031(b)(1)Subsec. (g)(1)(A)(ii). , substituted “” for “”.

Pub. L. 105–34, § 1601(f)(4)(D)Subsec. (g)(2). , inserted “on that flight” after “dedicated”.

Pub. L. 105–34, § 1435(a)Subsec. (h). , added subsec. (h). Former subsec. (h) redesignated (i).

Pub. L. 105–34, § 1031(c)(2), redesignated subsec. (g) as (h).

Pub. L. 105–34, § 1435(a)Subsec. (i). , redesignated subsec. (h) as (i).

Pub. L. 104–188, § 1609(e)1996—Subsec. (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.”

Pub. L. 104–188, § 1609(d)Subsec. (f). , amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows:

Exemption for Certain Emergency Medical Transportation“(f) .—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.”

Pub. L. 104–188, § 1609(b)Subsec. (g). , substituted “, 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 ” for “”.

Pub. L. 103–272, § 5(g)(2)1994—Subsecs. (e), (f)(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”.

Pub. L. 101–508, § 11213(a)(1)1990—Subsecs. (a), (b). , substituted “10 percent” for “8 percent”.

Pub. L. 101–508, § 11213(d)(1)Subsec. (g). , substituted “” for “”.

Pub. L. 101–2391989—Subsec. (c). substituted “$6” for “$3”.

Pub. L. 100–223, § 404(c)1987—Subsec. (e). , which directed the substitution of “Improvement Act” for “System Improvement Act” could not be executed because such words do not appear.

Pub. L. 100–223, § 404(a)Subsec. (f). , added subsec. (f). Former subsec. (f) redesignated (g).

Pub. L. 100–223, § 402(a)(1), substituted “” for “”.

Pub. L. 100–223, § 404(a)Subsec. (g). , redesignated former subsec. (f) as (g).

Pub. L. 99–5141986—Subsec. (e)(1). , 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”.

Pub. L. 98–3691984—Subsec. (e)(1). amended par. (1) generally, designating existing provisions as subpar. (A) and adding subpar. (B).

Pub. L. 97–2481982—Subsec. (e). substituted provisions relating to exemptions for certain helicopter uses for provisions that effective with respect to transportation beginning after , the rate of taxes imposed by subsecs. (a) and (b) would be 5 percent and taxes imposed by subsec. (c) would not apply.

Pub. L. 97–248Subsec. (f). added subsec. (f).

Pub. L. 96–2981980—Subsec. (e). substituted “” for “”.

Pub. L. 94–455, § 1904(a)(7)(A)1976—Subsec. (a). , struck out “which begins after ” after “any person”.

Pub. L. 94–455, § 1904(a)(7)(A)Subsec. (b). , struck out “which begins after ” after “with transportation”.

Pub. L. 94–455, § 1904(a)(7)(B)Subsec. (c). , struck out “and begins after ” after “United States”.

Pub. L. 91–2581970—Subsec. (a). 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 , for prior 5 percent rate commencing after .

Pub. L. 91–258Subsec. (b). redesignated subsec. (c) as (b), substituting an 8 percent rate in connection with transportation which begins after , and with respect to which a tax is imposed by subsec. (a) for prior 5 percent rate in connection with transportation which began after , 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).

Pub. L. 91–258Subsecs. (c), (d). added subsec. (c), redesignated former subsec. (c) as (d), and substituted “section 4263(a)” for “section 4264”.

Pub. L. 91–258Subsec. (e). added subsec. (e).

Pub. L. 89–441965— substituted “” for “, and before ” wherever appearing.

Pub. L. 88–3481964— substituted “” for “” wherever appearing.

Pub. L. 88–521963— substituted “” for “” wherever appearing.

Pub. L. 87–508, § 5(b)1962—Subsecs. (a), (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 , and before ” for “tax equal to 10 percent of the amount so paid for transportation which begins before ”.

Pub. L. 87–508, § 5(a), substituted provisions imposing a tax equal to 10 percent of the amount paid for transportation which begins before , for provisions imposing a tax equal to 10 percent of the amount paid before , or 5 percent of the amount paid on or after .

Pub. L. 87–508, § 5(b)Subsec. (c). , substituted “tax equivalent to 5 percent of the amount so paid in connection with transportation which begins after , and before ” for “tax equivalent to 10 percent of the amount so paid in connection with transportation which begins before ”.

Pub. L. 87–508, § 5(a), substituted provision imposing a tax equivalent to 10 percent of the amount paid in connection with transportation which begins before for provision imposing a tax equivalent to 10 percent of the amount paid before , or 5 percent of the amount paid on or after .

Pub. L. 87–721961— substituted “” for “”, wherever appearing.

Pub. L. 86–5641960— substituted “” for “” wherever appearing.

Pub. L. 86–751959— reduced tax on transportation of persons from ten to five percent effective .

1956—Subsec. (a). Act , § 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 , § 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 , § 4(b), substituted “Except as provided in section 4264, the” for “The”.

Statutory Notes and Related Subsidiaries

Effective Date of 2017 Amendment

section 11002(d)(1)(FF) of Pub. L. 115–97section 11002(e) of Pub. L. 115–97section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Pub. L. 115–97, title I, § 13822(b)131 Stat. 2183

“The amendment made by this section [amending this section] shall apply to amounts paid after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 2014 Amendment

Pub. L. 113–295section 221(b) of Pub. L. 113–295section 1 of this titleAmendment by effective , subject to a savings provision, see , set out as a note under .

Effective Date of 2012 Amendment

section 1101(b)(1) of Pub. L. 112–95section 1101(c) of Pub. L. 112–95section 4081 of this titleAmendment by effective , see , set out as an Effective and Termination Dates of 2012 Amendment note under .

Pub. L. 112–95, title XI, § 1103(d)(3)126 Stat. 151

“The amendments made by subsection (c) [amending this section] shall apply to taxable transportation provided after .”
, , , provided that:

Pub. L. 112–91section 2(c) of Pub. L. 112–91section 4081 of this titleAmendment by effective , see , set out as an Effective and Termination Dates of 2012 Amendment note under .

Effective Date of 2011 Amendment

Pub. L. 112–30section 202(c) of Pub. L. 112–30section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 112–27section 2(c) of Pub. L. 112–27section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 112–21section 2(c) of Pub. L. 112–21section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 112–16section 2(c) of Pub. L. 112–16section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 112–7section 2(c) of Pub. L. 112–7section 4081 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2010 Amendment

Pub. L. 111–329section 2(c) of Pub. L. 111–329section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 111–249section 2(c) of Pub. L. 111–249section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 111–216section 101(c) of Pub. L. 111–216section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 111–197section 2(c) of Pub. L. 111–197section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 111–161section 2(c) of Pub. L. 111–161section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 111–153section 2(c) of Pub. L. 111–153section 4081 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2009 Amendment

Pub. L. 111–116section 2(c) of Pub. L. 111–116section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 111–69section 2(c) of Pub. L. 111–69section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 111–12section 2(c) of Pub. L. 111–12section 4081 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2008 Amendment

Pub. L. 110–330section 2(c) of Pub. L. 110–330section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 110–253section 2(c) of Pub. L. 110–253section 4081 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 110–190section 2(c) of Pub. L. 110–190section 4081 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2007 Amendment

Pub. L. 110–161section 116(d) of div. K of Pub. L. 110–161section 4081 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2005 Amendment

Pub. L. 109–59, title XI, § 11121(d)119 Stat. 1952

section 6420 of this title“The amendments made by this section [amending this section and ] shall apply to fuel use or air transportation after .”
, , , provided that:

Pub. L. 109–59, title XI, § 11122(b)119 Stat. 1952

“The amendments made by this section [amending this section] shall take effect on .”
, , , provided that:

section 11123(a) of Pub. L. 109–59section 11123(c) of Pub. L. 109–59section 4083 of this titleAmendment by applicable to transportation beginning after , see , set out as a note under .

Effective Date of 2003 Amendment

Pub. L. 108–176, title IX, § 902(b)117 Stat. 2598

Pub. L. 105–34“The amendment made by subsection (a) [amending this section] shall take effect as if included in the provisions of the Taxpayer Relief Act of 1997 [] to which they relate.”
, , , provided that:

Effective Date of 1997 Amendments

Pub. L. 105–34, title X, § 1031(e)(2)111 Stat. 932

“(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 .
“(B)

Treatment of amounts paid for tickets purchased before October 1, 1997.—

section 4263 of this titleThe amendments made by subsection (c) [amending this section and ] shall not apply to amounts paid before ; 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 [] for transportation beginning on or after , 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 .
“(ii)

Payments within controlled group .—

For purposes of clause (i), any amount paid after , and before , 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 , shall be treated as paid after . 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.”
, , , provided that:

Pub. L. 105–34, title XIV, § 1435(c)(1)111 Stat. 1053

“The amendment made by subsection (a) [amending this section] shall apply to amounts paid after .”
, , , provided that:

section 1601(f)(4)(D) of Pub. L. 105–34Pub. L. 104–188section 1601(j) of Pub. L. 105–34section 23 of this titleAmendment by effective as if included in the provisions of the Small Business Job Protection Act of 1996, , to which it relates, see , set out as a note under .

Pub. L. 105–2, § 2(e)(2)111 Stat. 7

“(A)

In general .—

section 4271 of this titleThe amendments made by subsection (b) [amending this section and ] shall apply to transportation beginning on or after such 7th day [means the 7th day after ].
“(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.”
, , , provided that:

Effective Date of 1996 Amendment

Pub. L. 104–188section 1609(i) of Pub. L. 104–188section 4041 of this titleAmendment by effective on 7th calendar day after , but not applicable to any amount paid before such date, see , set out as a note under .

Effective Date of 1990 Amendment

Pub. L. 101–508, title XI, § 11213(a)(3)104 Stat. 1388–432

section 4271 of this title“The amendments made by this subsection [amending this section and ] shall apply to transportation beginning after , but shall not apply to amounts paid on or before such date.”
, , , provided that:

Effective Date of 1989 Amendment

Pub. L. 101–239, title VII, § 7503(b)103 Stat. 2362

“The amendment made by subsection (a) [amending this section] shall apply with respect to transportation beginning after , which was not paid for before such date.”
, , , provided that:

Effective Date of 1987 Amendment

Pub. L. 100–223, title IV, § 404(d)(1)101 Stat. 1533

“The amendment made by subsection (a) [amending this section] shall apply to transportation beginning after , but shall not apply to amounts paid on or before such date.”
, , , provided that:

Effective Date of 1986 Amendment

Pub. L. 99–514Pub. L. 98–369, div. Asection 1881 of Pub. L. 99–514section 48 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .

Effective Date of 1984 Amendment

Pub. L. 98–369, div. A, title X, § 1018(c)(2)98 Stat. 1022

“The amendment made by subsection (b) [amending this section] shall apply to transportation beginning after , but shall not apply to any amount paid on or before such date.”
, , , provided that:

Effective Date of 1982 Amendment

Pub. L. 97–248, title II, § 280(d)96 Stat. 565

“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 ; except that such amendments shall not apply to any amount paid on or before such date.”
, , , provided that:

Effective Date of 1976 Amendment

Pub. L. 94–455section 1904(d) of Pub. L. 94–455section 4041 of this titleAmendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .

Effective Date of 1970 Amendment

Pub. L. 91–258section 211(b) of Pub. L. 91–258section 4041 of this titleAmendment by applicable to transportation beginning after , see , set out as a note under .

Effective Date of 1965 Amendment

Pub. L. 89–44, title VII, § 701(b)(3)79 Stat. 157

“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 .”
, , , provided that:

Effective Date of 1962 Amendment

Pub. L. 87–508, § 5(b)76 Stat. 115, , , provided that the amendment made by that section is effective with respect to transportation beginning after .

Effective Date of 1956 Amendment

Act July 25, 1956, ch. 725, § 670 Stat. 646

“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 [] for transportation commencing on or after such first day.”
, , provided that:

Savings Provision

section 401(b)(42) of Pub. L. 115–141section 401(e) of Pub. L. 115–141section 23 of this titleFor provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .

Delayed Deposits of Airport Trust Fund Tax Revenues

section 1031(g) of Pub. L. 105–34section 6302 of this titleDue date for deposits of taxes imposed by this section which would be required to be made after , and before , to be , and due date for deposits of taxes imposed by this section which would be required to be made after , and before , to be , see , set out as a note under .

Plan Amendments Not Required Until January 1, 1989

Pub. L. 99–514section 1140 of Pub. L. 99–514section 401 of this titleFor provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of 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 , see , as amended, set out as a note under .

Inflation Adjusted Items for Certain Years

Provisions relating to inflation adjustment of items in this section for certain years were contained in the following:

2011—Internal Revenue News Release IR 2010–129, .

2010—Internal Revenue News Release IR 2009–120, .