In general
There is hereby imposed upon the amount paid within or without the United States for the taxable transportation (as defined in section 4272) of property a tax equal to 6.25 percent of the amount so paid for such transportation. The tax imposed by this subsection shall apply only to amounts paid to a person engaged in the business of transporting property by air for hire.
By whom paid
In general
Except as provided by paragraph (2), the tax imposed by subsection (a) shall be paid by the person making the payment subject to tax.
Payments made outside the United States
Determination of amounts paid in certain cases
For purposes of this section, in any case in which a person engaged in the business of transporting property by air for hire and one or more other persons not so engaged jointly provide services which include taxable transportation of property, and the person so engaged receives, for the furnishing of such taxable transportation, a portion of the receipts from the joint providing of such services, the amount paid for the taxable transportation shall be treated as being the sum of (1) the portion of the receipts so received, and (2) any expenses incurred by any of the persons not so engaged which are properly attributable to such taxable transportation and which are taken into account in determining the portion of the receipts so received.
Application of tax
In general
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.
Pub. L. 91–258, title II, § 20484 Stat. 239Pub. L. 94–455, title XIX, § 1904(a)(8)90 Stat. 1812Pub. L. 96–298, § 1(b)94 Stat. 829Pub. L. 97–248, title II, § 280(b)96 Stat. 564Pub. L. 100–223, title IV, § 402(a)(2)101 Stat. 1532Pub. L. 101–508, title XI, § 11213(a)(2)104 Stat. 1388–432Pub. L. 104–188, title I, § 1609(b)110 Stat. 1841Pub. L. 105–2, § 2(b)(2)111 Stat. 5Pub. L. 105–34, title X, § 1031(b)(2)111 Stat. 929Pub. L. 110–161, div. K, title I, § 116(b)(2)121 Stat. 2381Pub. L. 110–190, § 2(b)(2)122 Stat. 643Pub. L. 110–253, § 2(b)(2)122 Stat. 2417Pub. L. 110–330, § 2(b)(2)122 Stat. 3717Pub. L. 111–12, § 2(b)(2)123 Stat. 1457Pub. L. 111–69, § 2(b)(2)123 Stat. 2054Pub. L. 111–116, § 2(b)(2)123 Stat. 3031Pub. L. 111–153, § 2(b)(2)124 Stat. 1084Pub. L. 111–161, § 2(b)(2)124 Stat. 1126Pub. L. 111–197, § 2(b)(2)124 Stat. 1353Pub. L. 111–216, title I, § 101(b)(2)124 Stat. 2349Pub. L. 111–249, § 2(b)(2)124 Stat. 2627Pub. L. 111–329, § 2(b)(2)124 Stat. 3566Pub. L. 112–7, § 2(b)(2)125 Stat. 31Pub. L. 112–16, § 2(b)(2)125 Stat. 218Pub. L. 112–21, § 2(b)(2)125 Stat. 233Pub. L. 112–27, § 2(b)(2)125 Stat. 270Pub. L. 112–30, title II, § 202(b)(2)125 Stat. 357Pub. L. 112–91, § 2(b)(2)126 Stat. 3Pub. L. 112–95, title XI, § 1101(b)(2)126 Stat. 148Pub. L. 114–55, title II, § 202(b)(2)129 Stat. 525Pub. L. 114–141, title II, § 202(b)(2)130 Stat. 324Pub. L. 114–190, title I, § 1202(b)(2)130 Stat. 619Pub. L. 115–63, title II, § 202(b)(2)131 Stat. 1171Pub. L. 115–141, div. M, title I, § 202(b)(2)132 Stat. 1048Pub. L. 115–254, div. B, title VIII, § 802(b)(2)132 Stat. 3429Pub. L. 118–15, div. B, title II, § 2212(b)(2)137 Stat. 85Pub. L. 118–34, title II, § 202(b)(2)137 Stat. 1115Pub. L. 118–41, title II, § 202(b)(2)138 Stat. 23Pub. L. 118–63, title XIII, § 1302(b)(2)138 Stat. 1433(Added , , ; amended , , ; , , ; , , ; , , ; , (d)(1), , , 1388–435; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , .)
Editorial Notes
References in Text
Pub. L. 105–2The date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, referred to in subsec. (d)(1)(A)(i), is the date of enactment of , which was approved .
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 507Pub. L. 85–475, § 4(a)72 Stat. 260section 4(c) of Pub. L. 85–475section 6415 of this titleA prior section 4271, , , 508, related to tax for the transportation of property, prior to repeal by , , . For effective date of repeal, see , set out as an Effective Date of 1958 Amendment note under .
Amendments
Pub. L. 118–632024—Subsec. (d)(1)(A)(ii). substituted “” for “”.
Pub. L. 118–41 substituted “” for “”.
Pub. L. 118–342023—Subsec. (d)(1)(A)(ii). substituted “” for “”.
Pub. L. 118–15 substituted “” for “”.
Pub. L. 115–2542018—Subsec. (d)(1)(A)(ii). substituted “” for “”.
Pub. L. 115–141 substituted “” for “”.
Pub. L. 115–632017—Subsec. (d)(1)(A)(ii). substituted “” for “”.
Pub. L. 114–1902016—Subsec. (d)(1)(A)(ii). substituted “” for “”.
Pub. L. 114–141 substituted “” for “”.
Pub. L. 114–552015—Subsec. (d)(1)(A)(ii). substituted “” for “”.
Pub. L. 112–952012—Subsec. (d)(1)(A)(ii). substituted “” for “”.
Pub. L. 112–91 substituted “” for “”.
Pub. L. 112–302011—Subsec. (d)(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. (d)(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. (d)(1)(A)(ii). substituted “” for “”.
Pub. L. 111–69 substituted “” for “”.
Pub. L. 111–12 substituted “” for “”.
Pub. L. 110–3302008—Subsec. (d)(1)(A)(ii). substituted “” for “”.
Pub. L. 110–253 substituted “” for “”.
Pub. L. 110–190 substituted “” for “”.
Pub. L. 110–1612007—Subsec. (d)(1)(A)(ii). substituted “” for “”.
Pub. L. 105–21997—Subsec. (d). amended heading and text of subsec. (d) generally. Prior to amendment, text read as follows: “The tax imposed by subsection (a) 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. 105–34Subsec. (d)(1)(A)(ii). substituted “” for “”.
Pub. L. 104–1881996—Subsec. (d). 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. 101–508, § 11213(a)(2)1990—Subsec. (a). , substituted “6.25 percent” for “5 percent”.
Pub. L. 101–508, § 11213(d)(1)Subsec. (d). , substituted “” for “”.
Pub. L. 100–2231987—Subsec. (d). substituted “1991” for “1988”.
Pub. L. 97–2481982—Subsec. (d). substituted provision that the tax imposed by subsec. (a) shall apply with respect to transportation beginning after , and before , for provision that effective with respect to transportation beginning after , the tax imposed by subsec. (a) would not apply.
Pub. L. 96–2981980—Subsec. (d). substituted “” for “”.
Pub. L. 94–4551976—Subsec. (a). struck out “which begins after ” after “of property”.
Statutory Notes and Related Subsidiaries
Effective Date of 2012 Amendment
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. 112–91section 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 1997 Amendments
Pub. L. 105–34section 1031(e)(2) of Pub. L. 105–34section 4261 of this titleAmendment by applicable to transportation beginning on or after , see , set out as a note under .
Pub. L. 105–2section 2(e)(2) of Pub. L. 105–2section 4261 of this titleAmendment by applicable to transportation beginning on or after the 7th day after , with special rule for applicability to amounts paid before such 7th day, see , set out as a note under .
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
section 11213(a)(2) of Pub. L. 101–508section 11213(a)(3) of Pub. L. 101–508section 4261 of this titleAmendment by applicable to transportation beginning after , but inapplicable to amounts paid on or before such date, see , set out as a note under .
Effective Date of 1982 Amendment
Pub. L. 97–248section 280(d) of Pub. L. 97–248section 4261 of this titleAmendment by applicable with respect to transportation beginning after , but inapplicable to amounts paid on or before such date, see , set out as a note under .
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
section 211(b) of Pub. L. 91–258section 4041 of this titleSection applicable to transportation beginning after , see , set out as an Effective Date of 1970 Amendment 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 , see , set out as a note under .