26 U.S.C. § 9502 | Airport and Airway Trust Fund

(a)

Creation of Trust Fund

There is established in the Treasury of the United States a trust fund to be known as the “Airport and Airway Trust Fund”, consisting of such amounts as may be appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this section, section 9503(c)(5), or section 9602(b).

(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)

section 47107(m) of title 49 the amounts determined by the Secretary of the Treasury to be equivalent to the amounts of civil penalties collected under , 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

There are hereby authorized to be appropriated to the Airport and Airway Trust Fund such additional sums as may be required to make the expenditures referred to in subsection (d) of this section.

(d)

Expenditures from Airport and Airway Trust Fund

(1)

Airport and airway program

October 1, 2028Amounts in the Airport and Airway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before , to meet those obligations of the United States—

(A)

Public Law 106–59 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, , 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

August 31, 1982lThe Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the amounts paid after , in respect of fuel used in aircraft, under section 6420 (relating to amounts paid in respect of gasoline used on farms), 6421 (relating to amounts paid in respect of gasoline used for certain nonhighway purposes), or 6427 (relating to fuels not used for taxable purposes) (other than subsection ()(4) thereof).

(3)

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

lAugust 31, 1982The Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the credits allowed under section 34 (other than payments made by reason of paragraph (4) of section 6427()) with respect to fuel used after . Such amounts shall be transferred on the basis of estimates by the Secretary of the Treasury, and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or less than the credits allowed.

(4)

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

The amounts payable from the Airport and Airway Trust Fund under paragraph (2) or (3) shall not exceed the amounts required to be appropriated to such Trust Fund with respect to fuel so used.

(5)

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

December 31, 1995The Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the amounts paid after , under section 6402 (relating to authority to make credits or refunds) or section 6415 (relating to credits or refunds to persons who collected certain taxes) in respect of taxes under sections 4261 and 4271.

(6)

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

section 47107(m) of title 49The Secretary of the Treasury may transfer from the Airport and Airway Trust Fund to the Secretary of Transportation or the Administrator of the Federal Aviation Administration an amount to make a payment to an airport affected by a diversion that is the subject of an administrative action under paragraph (3) or a civil action under paragraph (4) of , United States Code.

(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

October 1, 2028Paragraph (1) shall not apply to any expenditure to liquidate any contract entered into (or for any amount otherwise obligated) before , in accordance with the provisions of this section.

(f)

Additional transfer to Trust Fund

Out of money in the Treasury not otherwise appropriated, there is hereby appropriated $14,000,000,000 to the Airport and Airway Trust Fund.

Editorial Notes

References in Text

Pub. L. 91–258May 21, 197084 Stat. 219 Pub. L. 91–258 Pub. L. 97–248, title V, § 523(a)Sept. 3, 198296 Stat. 695 Pub. L. 91–258 Pub. L. 103–272, § 7(b)July 5, 1994108 Stat. 1379Title I of the Airport and Airway Development Act of 1970, referred to in subsec. (d)(1)(A), is title I of , , , which was classified principally to chapter 25 (§ 1701 et seq.) of former Title 49, Transportation. Sections 1 through 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. 94–353July 12, 197690 Stat. 871 Pub. L. 103–272, § 7(b)July 5, 1994108 Stat. 1379The Airport and Airway Development Act Amendments of 1976, referred to in subsec. (d)(1)(A), is , , , which was 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, Transportation, see table at the beginning of Title 49.

Pub. L. 96–193Feb. 18, 198094 Stat. 50 Pub. L. 103–272, § 7(b)July 5, 1994108 Stat. 1379The Aviation Safety and Noise Abatement Act of 1979, referred to in subsec. (d)(1)(A), is , , , which was classified principally to chapter 30 (§ 2101 et seq.) of former Title 49, Transportation, and was substantially repealed by , , , and reenacted by the first section thereof as subchapter I (§ 47501 et seq.) of chapter 475 of Title 49, Transportation.

Pub. L. 97–35Aug. 13, 198195 Stat. 622 Pub. L. 103–272, § 7(b)July 5, 1994108 Stat. 1379The 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 , , , which amended sections 1714, 1715, 1717, and 1742 of former Title 49, Transportation, and enacted provisions set out as notes under sections 1714 and 1716 of former Title 49, and was 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. 97–248Sept. 3, 198296 Stat. 671 Pub. L. 103–272, § 7(b)July 5, 1994108 Stat. 1379The Airport and Airway Improvement Act of 1982, referred to in subsec. (d)(1)(A), is title V of , , , which was classified principally to chapter 31 (§ 2201 et seq.) of former Title 49, Transportation, and was substantially repealed by , , , and reenacted by the first section thereof as subchapter I (§ 47101 et seq.) of chapter 471 of Title 49, Transportation.

Pub. L. 100–223Dec. 30, 1987101 Stat. 1486 Pub. L. 100–223 Pub. L. 103–272, § 7(b)July 5, 1994108 Stat. 1379The Airport and Airway Safety and Capacity Expansion Act of 1987, referred to in subsec. (d)(1)(A), is , , . Sections 101, 102(a)–(c), 103 to 105(g), 106 to 116, 201 to 207, 301 to 306, 308 to 311, and 315 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, Transportation, see table at the beginning of Title 49.

Pub. L. 101–508Nov. 5, 1990104 Stat. 1388–372 Pub. L. 101–508 Pub. L. 103–272, § 7(b)July 5, 1994108 Stat. 1379The 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 , , , which enacted section 2226d of former Title 49, Transportation, amended sections 1353 and 2205 of former Title 49, and enacted provisions set out as a note under section 2201 of former Title 49. Sections 9202 to 9205 and 9207 to 9209 of title IX 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. 101–508Nov. 5, 1990104 Stat. 1388–353 Pub. L. 101–508 Pub. L. 103–272, § 7(b)July 5, 1994108 Stat. 1379The Aviation Safety and Capacity Expansion Act of 1990, referred to in subsec. (d)(1)(A), is subtitle B (§§ 9101–9131) of title IX of , , . Sections 9102 to 9105, 9107 to 9112(b), 9113 to 9115, 9118, 9121 to 9123, 9124 “Sec. 613(c)”, 9125, 9127, and 9129 to 9131 of title IX 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, Transportation, see table at the beginning of Title 49.

Pub. L. 102–581Oct. 31, 1992106 Stat. 4872 Pub. L. 102–581 Pub. L. 103–272, § 7(b)July 5, 1994108 Stat. 1379The Airport and Airway Safety, Capacity, Noise Improvement, and Intermodal Transportation Act of 1992, referred to in subsec. (d)(1)(A), is , , . Sections 101 to 103(d), 105 to 107(c), 108 to 112(b), 113 to 120, 124, 125, 136, 201 to 203(a), 205, 208, 302, 401, and 402 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, Transportation, see table at the beginning of Title 49.

Pub. L. 103–260May 26, 1994108 Stat. 698 Pub. L. 103–260 Pub. L. 103–429, § 11(b)Oct. 31, 1994108 Stat. 4391The Airport Improvement Program Temporary Extension Act of 1994, referred to in subsec. (d)(1)(A), is , , . Sections 102 to 107 and 109 of were repealed by , , , an act to codify without substantive change recent laws related to transportation. For complete classification of this Act to the Code, see Tables. For disposition of sections of former Title 49, Transportation, see table at the beginning of Title 49, Transportation.

Pub. L. 103–305Aug. 23, 1994108 Stat. 1569 section 40101 of Title 49The Federal Aviation Administration Authorization Act of 1994, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 1994 Amendment note set out under , Transportation, and Tables.

Pub. L. 104–264Oct. 9, 1996110 Stat. 3213 section 40101 of Title 49The Federal Aviation Reauthorization Act of 1996, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 1996 Amendment note set out under , Transportation, and Tables.

Pub. L. 105–277Oct. 21, 1998112 Stat. 2681The Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Tables.

Pub. L. 106–6Mar. 31, 1999113 Stat. 10 section 40101 of Title 49The Interim Federal Aviation Administration Authorization Act, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 1999 Amendment note set out under , Transportation, and Tables.

section 6002 of Pub. L. 106–31May 21, 1999113 Stat. 113Section 6002 of the 1999 Emergency Supplemental Appropriations Act, referred to in subsec. (d)(1)(A), is , , , which amended sections 44310, 47104, 47117, and 48103 of Title 49, Transportation.

Public Law 106–59 Pub. L. 106–59Sept. 29, 1999113 Stat. 482, referred to in subsec. (d)(1)(A), is , , , which amended sections 47104 and 48103 of Title 49, Transportation.

Pub. L. 106–181Apr. 5, 2000114 Stat. 61 section 40101 of Title 49The Wendell H. Ford Aviation Investment and Reform Act for the 21st Century, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2000 Amendment note set out under , Transportation, and Tables.

Pub. L. 107–71Nov. 19, 2001115 Stat. 597The Aviation and Transportation Security Act, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Tables.

Pub. L. 108–176Dec. 12, 2003117 Stat. 2490 section 40101 of Title 49The Vision 100—Century of Aviation Reauthorization Act, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2003 Amendments note set out under , Transportation, and Tables.

Pub. L. 110–161Dec. 26, 2007121 Stat. 2375The Department of Transportation Appropriations Act, 2008, referred to in subsec. (d)(1)(A), is title I of div. K of , , . For complete classification of this Act to the Code, see Tables.

Pub. L. 110–190Feb. 28, 2008122 Stat. 643 section 1 of this titleThe Airport and Airway Extension Act of 2008, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2008 Amendment note set out under and Tables.

Pub. L. 110–253June 30, 2008122 Stat. 2417 section 1 of this titleThe Federal Aviation Administration Extension Act of 2008, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2008 Amendment note set out under and Tables.

Pub. L. 110–330Sept. 30, 2008122 Stat. 3717 section 1 of this titleThe Federal Aviation Administration Extension Act of 2008, Part II, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2008 Amendment note set out under and Tables.

Pub. L. 111–12Mar. 30, 2009123 Stat. 1457 section 1 of this titleThe Federal Aviation Administration Extension Act of 2009, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2009 Amendment note set out under and Tables.

Pub. L. 111–69Oct. 1, 2009123 Stat. 2054 section 1 of this titleThe Fiscal Year 2010 Federal Aviation Administration Extension Act, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2009 Amendment note set out under and Tables.

Pub. L. 111–116Dec. 16, 2009123 Stat. 3031 section 1 of this titleThe Fiscal Year 2010 Federal Aviation Administration Extension Act, Part II, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2009 Amendment note set out under and Tables.

Pub. L. 111–153Mar. 31, 2010124 Stat. 1084 section 1 of this titleThe Federal Aviation Administration Extension Act of 2010, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2010 Amendment note set out under and Tables.

Pub. L. 111–161Apr. 30, 2010124 Stat. 1126 section 1 of this titleThe Airport and Airway Extension Act of 2010, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2010 Amendment note set out under and Tables.

Pub. L. 111–197July 2, 2010124 Stat. 1353 section 1 of this titleThe Airport and Airway Extension Act of 2010, Part II, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2010 Amendment note set out under and Tables.

Pub. L. 111–216Aug. 1, 2010124 Stat. 2348 section 40101 of Title 49The Airline Safety and Federal Aviation Administration Extension Act of 2010, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2010 Amendment note set out under , Transportation, and Tables.

Pub. L. 111–249Sept. 30, 2010124 Stat. 2627 section 1 of this titleThe Airport and Airway Extension Act of 2010, Part III, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2010 Amendment note set out under and Tables.

Pub. L. 111–329Dec. 22, 2010124 Stat. 3566 section 1 of this titleThe Airport and Airway Extension Act of 2010, Part IV, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2010 Amendment note set out under and Tables.

Pub. L. 112–7Mar. 31, 2011125 Stat. 31 section 1 of this titleThe Airport and Airway Extension Act of 2011, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2011 Amendment note set out under and Tables.

Pub. L. 112–16May 31, 2011125 Stat. 218 section 1 of this titleThe Airport and Airway Extension Act of 2011, Part II, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2011 Amendment note set out under and Tables.

Pub. L. 112–21June 29, 2011125 Stat. 233 section 1 of this titleThe Airport and Airway Extension Act of 2011, Part III, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2011 Amendment note set out under and Tables.

Pub. L. 112–27Aug. 5, 2011125 Stat. 270 section 1 of this titleThe Airport and Airway Extension Act of 2011, Part IV, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2011 Amendment note set out under and Tables.

Pub. L. 112–30Sept. 16, 2011125 Stat. 357 section 1 of this titleThe Airport and Airway Extension Act of 2011, Part V, referred to in subsec. (d)(1)(A), is title II of , , . For complete classification of this Act to the Code, see Short Title of 2011 Amendment note set out under and Tables.

Pub. L. 112–91Jan. 31, 2012126 Stat. 3 section 1 of this titleThe Airport and Airway Extension Act of 2012, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2012 Amendment note set out under and Tables.

Pub. L. 112–95Feb. 14, 2012126 Stat. 11 section 40101 of Title 49The FAA Modernization and Reform Act of 2012, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2012 Amendment note set out under , Transportation, and Tables.

Pub. L. 114–55Sept. 30, 2015129 Stat. 524 section 1 of this titleThe Airport and Airway Extension Act of 2015, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2015 Amendment note set out under and Tables.

Pub. L. 114–141Mar. 30, 2016130 Stat. 322 section 1 of this titleThe Airport and Airway Extension Act of 2016, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2016 Amendment note set out under and Tables.

Pub. L. 114–190July 15, 2016130 Stat. 615 section 40101 of Title 49The FAA Extension, Safety, and Security Act of 2016, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2016 Amendment note set out under , Transportation, and Tables.

Pub. L. 115–63Sept. 29, 2017131 Stat. 1168 section 1 of this titleThe Disaster Tax Relief and Airport and Airway Extension Act of 2017, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2017 Amendment note set out under and Tables.

Pub. L. 115–141Mar. 23, 2018132 Stat. 1046 section 1 of this titleThe Airport and Airway Extension Act of 2018, referred to in subsec. (d)(1)(A), is title I of div. M of , , . For complete classification of this Act to the Code, see Short Title of 2018 Amendment note set out under and Tables.

Pub. L. 115–250Sept. 29, 2018132 Stat. 3164 section 1 of this titleThe Airport and Airway Extension Act of 2018, Part II, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2018 Amendment note set out under and Tables.

Pub. L. 115–254Oct. 5, 2018132 Stat. 3186 section 40101 of Title 49The FAA Reauthorization Act of 2018, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2018 Amendment note set out under , Transportation, and Tables.

Pub. L. 118–15Sept. 30, 2023137 Stat. 82Title 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 , , . For complete classification of title II to the Code, see Tables.

Pub. L. 118–34Dec. 26, 2023137 Stat. 1112 section 1 of this titleThe Airport and Airway Extension Act of 2023, Part II, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2023 Amendment note set out under and Tables.

Pub. L. 118–41Mar. 8, 2024138 Stat. 20 section 1 of this titleThe Airport and Airway Extension Act of 2024, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2024 Amendment note set out under and Tables.

Pub. L. 118–60May 10, 2024138 Stat. 1018 section 1 of this titleThe Airport and Airway Extension Act of 2024, Part II, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2024 Amendment note set out under and Tables.

Pub. L. 118–63May 16, 2024138 Stat. 1025 section 40101 of Title 49The FAA Reauthorization Act of 2024, referred to in subsec. (d)(1)(A), is , , . For complete classification of this Act to the Code, see Short Title of 2024 Amendment note set out under , Transportation, and Tables.

May 16, 2024The 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 .

Amendments

Pub. L. 118–63, § 1301(a)(1)October 1, 2028May 11, 20242024—Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 118–41, § 201(a)(1)May 11, 2024March 9, 2024, substituted “” for “” in introductory provisions.

Pub. L. 118–63, § 1301(a)(2)Subsec. (d)(1)(A). , 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.

Pub. L. 118–63, § 1301(b)October 1, 2028May 11, 2024Subsec. (e)(2). , substituted “” for “”.

Pub. L. 118–41, § 201(b)May 11, 2024March 9, 2024, substituted “” for “”.

Pub. L. 118–34, § 201(a)(1)March 9, 2024January 1, 20242023—Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 118–15, § 2211(a)(1)January 1, 2024October 1, 2023, substituted “” for “” in introductory provisions.

Pub. L. 118–34, § 201(a)(2)Subsec. (d)(1)(A). , 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.

Pub. L. 118–34, § 201(b)March 9, 2024January 1, 2024Subsec. (e)(2). , substituted “” for “”.

Pub. L. 118–15, § 2211(b)January 1, 2024October 1, 2023, substituted “” for “”.

Pub. L. 116–1592020—Subsec. (f). added subsec. (f).

Pub. L. 115–254, § 801(a)(1)October 1, 2023October 1, 20182018—Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 115–141, § 201(a)(1)October 1, 2018April 1, 2018, substituted “” for “” in introductory provisions.

Pub. L. 115–254, § 801(a)(2)Subsec. (d)(1)(A). , 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.

Pub. L. 115–141, § 401(a)(340)Subsec. (d)(2). , substituted “farms),” for “farms,”.

Pub. L. 115–254, § 801(b)October 1, 2023October 1, 2018Subsec. (e)(2). , substituted “” for “”.

Pub. L. 115–141, § 201(b)October 1, 2018April 1, 2018, substituted “” for “”.

Pub. L. 115–63, § 201(a)(1)April 1, 2018October 1, 20172017—Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 115–63, § 201(a)(2)Subsec. (d)(1)(A). , inserted “or the Disaster Tax Relief and Airport and Airway Extension Act of 2017” before semicolon at end.

Pub. L. 115–63, § 201(b)April 1, 2018October 1, 2017Subsec. (e)(2). , substituted “” for “”.

Pub. L. 114–190, § 1201(a)(1)October 1, 2017July 16, 20162016—Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 114–141, § 201(a)(1)July 16, 2016April 1, 2016, substituted “” for “” in introductory provisions.

Pub. L. 114–190, § 1201(a)(2)Subsec. (d)(1)(A). , 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.

Pub. L. 114–190, § 1201(b)October 1, 2017July 16, 2016Subsec. (e)(2). , substituted “” for “”.

Pub. L. 114–141, § 201(b)July 16, 2016April 1, 2016, substituted “” for “”.

Pub. L. 114–55, § 201(a)(1)April 1, 2016October 1, 20152015—Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 114–55, § 201(a)(2)Subsec. (d)(1)(A). , inserted “or the Airport and Airway Extension Act of 2015” before semicolon at end.

Pub. L. 114–55, § 201(b)April 1, 2016October 1, 2015Subsec. (e)(2). , substituted “” for “”.

Pub. L. 113–1882014—Subsecs. (b)(2), (d)(6). substituted “section 47107(m)” for “section 47107(n)”.

Pub. L. 112–95, § 1103(a)(3)2012—Subsec. (b)(1)(B) to (D). , added subpar. (B) and redesignated former subpars. (B) and (C) as (C) and (D), respectively.

Pub. L. 112–95, § 1102(a)(1)October 1, 2015February 18, 2012Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 112–91, § 3(a)(1)February 18, 2012February 1, 2012, substituted “” for “” in introductory provisions.

Pub. L. 112–95, § 1102(a)(2)Subsec. (d)(1)(A). , 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.

Pub. L. 112–95, § 1102(b)October 1, 2015February 18, 2012Subsec. (e)(2). , substituted “” for “”.

Pub. L. 112–91, § 3(b)February 18, 2012February 1, 2012, substituted “” for “”.

Pub. L. 112–30, § 203(a)(1)February 1, 2012September 17, 20112011—Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 112–27, § 3(a)(1)September 17, 2011July 23, 2011, substituted “” for “” in introductory provisions.

Pub. L. 112–21, § 3(a)(1)July 23, 2011July 1, 2011, substituted “” for “” in introductory provisions.

Pub. L. 112–16, § 3(a)(1)July 1, 2011June 1, 2011, substituted “” for “” in introductory provisions.

Pub. L. 112–7, § 3(a)(1)June 1, 2011April 1, 2011, substituted “” for “” in introductory provisions.

Pub. L. 112–30, § 203(a)(2)Subsec. (d)(1)(A). , 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.

Pub. L. 112–30, § 203(b)February 1, 2012September 17, 2011Subsec. (e)(2). , substituted “” for “”.

Pub. L. 112–27, § 3(b)September 17, 2011July 23, 2011, substituted “” for “”.

Pub. L. 112–21, § 3(b)July 23, 2011July 1, 2011, substituted “” for “”.

Pub. L. 112–16, § 3(b)July 1, 2011June 1, 2011, substituted “” for “”.

Pub. L. 112–7, § 3(b)June 1, 2011April 1, 2011, substituted “” for “”.

Pub. L. 111–1472010—Subsec. (a). substituted “section 9503(c)(5)” for “section 9503(c)(7)”.

Pub. L. 111–329, § 3(a)(1)April 1, 2011January 1, 2011Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 111–249, § 3(a)(1)January 1, 2011October 1, 2010, substituted “” for “” in introductory provisions.

Pub. L. 111–216, § 102(a)(1)October 1, 2010August 2, 2010, substituted “” for “” in introductory provisions.

Pub. L. 111–197, § 3(a)(1)August 2, 2010July 4, 2010, substituted “” for “” in introductory provisions.

Pub. L. 111–161, § 3(a)(1)July 4, 2010May 1, 2010, substituted “” for “” in introductory provisions.

Pub. L. 111–153, § 3(a)(1)May 1, 2010April 1, 2010, substituted “” for “” in introductory provisions.

Pub. L. 111–329, § 3(a)(2)Subsec. (d)(1)(A). , 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.

Pub. L. 111–329, § 3(b)April 1, 2011January 1, 2011Subsec. (e)(2). , substituted “” for “”.

Pub. L. 111–249, § 3(b)January 1, 2011October 1, 2010, substituted “” for “”.

Pub. L. 111–216, § 102(b)October 1, 2010August 2, 2010, substituted “” for “”.

Pub. L. 111–197, § 3(b)August 2, 2010July 4, 2010, substituted “” for “”.

Pub. L. 111–161, § 3(b)July 4, 2010May 1, 2010, substituted “” for “”.

Pub. L. 111–153, § 3(b)May 1, 2010April 1, 2010, substituted “” for “”.

Pub. L. 111–116, § 3(a)(1)April 1, 2010January 1, 20102009—Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 111–69, § 3(a)(1)January 1, 2010October 1, 2009, substituted “” for “” in introductory provisions.

Pub. L. 111–12, § 3(a)(1)October 1, 2009April 1, 2009, substituted “” for “” in introductory provisions.

Pub. L. 111–116, § 3(a)(2)Subsec. (d)(1)(A). , 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.

Pub. L. 111–116, § 3(b)April 1, 2010January 1, 2010Subsec. (e)(2). , substituted “” for “”.

Pub. L. 111–69, § 3(b)January 1, 2010October 1, 2009, substituted “” for “”.

Pub. L. 111–12, § 3(b)October 1, 2009April 1, 2009, substituted “” for “”.

Pub. L. 110–330, § 3(a)(1)April 1, 2009October 1, 20082008—Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 110–253, § 3(a)(1)October 1, 2008July 1, 2008, substituted “” for “” in introductory provisions.

Pub. L. 110–190, § 3(a)(1)July 1, 2008March 1, 2008, substituted “” for “” in introductory provisions.

Pub. L. 110–330, § 3(a)(2)Subsec. (d)(1)(A). , 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.

Pub. L. 110–330, § 3(b)April 1, 2009October 1, 2008Subsec. (e)(2). , substituted “” for “”.

Pub. L. 110–253, § 3(b)October 1, 2008July 1, 2008, substituted “” for “”.

Pub. L. 110–190, § 3(b)July 1, 2008March 1, 2008Pub. L. 110–172, which directed substitution of “” for “” in subsec. (f)(2), was executed to subsec. (e)(2) as redesignated by , to reflect the probable intent of Congress. See 2007 Amendment notes below.

Pub. L. 110–161, § 116(c)(1)(A)March 1, 2008October 1, 20072007—Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 110–161, § 116(c)(1)(B)Subsec. (d)(1)(A). , 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.

Pub. L. 110–172Subsec. (e). 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).”

Pub. L. 110–172Subsec. (f). redesignated subsec. (f) as (e).

Pub. L. 110–161, § 116(c)(2)March 1, 2008October 1, 2007Subsec. (f)(2). , substituted “” for “”.

Pub. L. 109–432, § 420(b)(5)(A)ll2006—Subsec. (d)(2). , struck out “and ()(5)” after “subsection ()(4)”.

Pub. L. 109–432, § 420(b)(5)(B)Subsec. (d)(3). , struck out “or (5)” after “paragraph (4)”.

Pub. L. 109–59, § 11161(c)(2)(A)2005—Subsec. (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)”.

Pub. L. 109–59, § 11161(c)(2)(B)(i)Subsec. (b)(1)(A). , substituted “section 4041(c)” for “subsections (c) and (e) of section 4041”.

Pub. L. 109–59, § 11161(c)(2)(B)(ii)Subsec. (b)(1)(C). , substituted “and kerosene to the extent attributable to the rate specified in section 4081(a)(2)(C)” for “and aviation-grade kerosene”.

Pub. L. 109–59, § 11161(d)(1)llSubsec. (d)(2). , inserted “(other than subsection ()(4) and ()(5) thereof)” after “or 6427 (relating to fuels not used for taxable purposes)”.

Pub. L. 109–59, § 11161(d)(2)lSubsec. (d)(3). , inserted “(other than payments made by reason of paragraph (4) or (5) of section 6427())” after “section 34”.

Pub. L. 108–357, § 853(d)(2)(O)2004—Subsec. (b). , 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).”

Pub. L. 108–357, § 853(d)(2)(N)Subsec. (b)(1)(B) to (D). , 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”.

Pub. L. 108–176, § 901(a)(1)October 1, 2007October 1, 20032003—Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 108–176, § 901(a)(2)Subsec. (d)(1)(A). , inserted “or the Vision 100—Century of Aviation Reauthorization Act” before semicolon at end.

Pub. L. 108–176, § 901(b)October 1, 2007October 1, 2003Subsec. (f)(2). , substituted “” for “”.

Pub. L. 107–712001—Subsec. (d)(1)(A). inserted “or the Aviation and Transportation Security Act” before semicolon at end.

Pub. L. 106–181, § 1001(a)(1)October 1, 2003October 1, 19982000—Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 106–181, § 1001(a)(2)Public Law 106–59Subsec. (d)(1)(A). , 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, , or the Wendell H. Ford Aviation Investment and Reform Act for the 21st Century”.

Pub. L. 106–181, § 1001(b)Subsec. (f). , added subsec. (f).

Pub. L. 105–206, § 6010(g)(2)1998—Subsec. (b). , moved concluding provisions from end of par. (1) to end of subsec. (b).

Pub. L. 105–206, § 6023(31)Subsec. (e). , amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows:

Increases in tax revenues before 1993 to remain in general fundJanuary 1, 1993“(1) .—In the case of taxes imposed before , the amounts required to be appropriated under paragraphs (1), (2), and (3) of subsection (b) shall be determined without regard to any increase in a rate of tax enacted by the Revenue Reconciliation Act of 1990.

Certain taxes on alcohol mixtures to remain in general fund“(2) .—For purposes of this section, the amounts which would (but for this paragraph) be required to be appropriated under paragraphs (1), (2), and (3) of subsection (b) shall be reduced by—

“(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).”

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—

August 31, 1982January 1, 1997“(1) amounts equivalent to the taxes received in the Treasury after , and before , under subsections (c) and (e) of section 4041 (taxes on aviation fuel) and under sections 4261 and 4271 (taxes on transportation by air);

August 31, 1982January 1, 1997“(2) amounts determined by the Secretary of the Treasury to be equivalent to the taxes received in the Treasury after , and before and before , under section 4081 (to the extent of 15 cents per gallon), with respect to gasoline used in aircraft;

January 1, 1997“(3) amounts determined by the Secretary to be equivalent to the taxes received in the Treasury before , under section 4091 (to the extent attributable to the Airport and Airway Trust Fund financing rate);

August 31, 1982January 1, 1997“(4) amounts determined by the Secretary of the Treasury to be equivalent to the taxes received in the Treasury after , and before , under section 4071, with respect to tires of the types used on aircraft, and

section 47107(n) of title 49“(5) amounts determined by the Secretary of the Treasury to be equivalent to the amounts of civil penalties collected under , United States Code.”

Pub. L. 105–34, § 1031(d)(1)(A)Subsec. (b)(1)(C). , struck out “(to the extent that the rate of the tax on such gasoline exceeds 4.3 cents per gallon)” after “aviation gasoline”.

Pub. L. 105–34, § 1031(d)(1)(B)Subsec. (b)(1)(D). , struck out “to the extent attributable to the Airport and Airway Trust Fund financing rate” after “aviation fuel)”.

Pub. L. 105–34, § 1604(g)(5)Subsec. (d)(5), (6). , redesignated par. (5), relating to transfers on account of certain airports, as (6).

Pub. L. 105–34, § 1031(d)(2)Subsec. (f). , struck out heading and text of subsec. (f). Text read as follows: “For purposes of this section—

In general“(1) .—Except as otherwise provided in this subsection, the Airport and Airway Trust Fund financing rate is—

“(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.

Alcohol fuels¹⁰₉“(2) .—If the rate of tax on any fuel is determined under section 4091(c), the Airport and Airway Trust Fund financing rate is the excess (if any) of the rate of tax determined under section 4091(c) over 4.4 cents per gallon (⁄ of 4.4 cents per gallon in the case of a rate of tax determined under section 4091(c)(2)).

Termination“(3) .—Notwithstanding the preceding provisions of this subsection, the Airport and Airway Trust Fund financing rate shall be zero with respect to taxes imposed during any period that the rate of the tax imposed by section 4091(b)(1) is 4.3 cents per gallon.”

Pub. L. 105–2, § 2(c)(2)Subsec. (f)(3). , 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—

December 31, 1995“(A) taxes imposed after , and before the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996, and

December 31, 1996“(B) taxes imposed after .”

Pub. L. 104–188, § 1609(c)(1)January 1, 1997January 1, 19961996—Subsec. (b)(1). , substituted “” for “”.

Pub. L. 104–188, § 1703(n)(10)Subsec. (b)(2). , inserted “and before” after “1982,”.

Pub. L. 104–188, § 1609(c)(1)January 1, 1997January 1, 1996, (g)(4)(D), substituted “” for “” and “15 cents” for “14 cents”.

Pub. L. 104–188, § 1609(c)(1)January 1, 1997January 1, 1996Subsec. (b)(3), (4). , substituted “” for “”.

Pub. L. 104–264, § 806(1)Subsec. (b)(5). –(3), added par. (5).

Pub. L. 104–264, § 1001(a)October 1, 1998October 1, 1996Subsec. (d)(1). , substituted “” for “” in introductory provisions.

Pub. L. 104–264, § 1001(b)Subsec. (d)(1)(A). , inserted before semicolon at end “or the Federal Aviation Reauthorization Act of 1996”.

Pub. L. 104–264, § 806(4)Subsec. (d)(5). , 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.

Pub. L. 104–188, § 1609(g)(4)(C)Subsec. (f)(1)(A). , substituted “section 4041(c)(2)” for “section 4041(c)(4)”.

Pub. L. 104–188, § 1609(c)(2)December 31, 1995Subsec. (f)(3). , 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 .”

Pub. L. 103–305, § 401(1)October 1, 1996October 1, 19951994—Subsec. (d)(1). , (4), in introductory provisions substituted “” for “” and inserted last sentence which read: “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).”

Pub. L. 103–305, § 401(2)Subsec. (d)(1)(A). , (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)”.

Pub. L. 103–272 49 U.S.C. 1301Subsec. (d)(1)(B). substituted “part A of subtitle VII of title 49, United States Code,” for “the Federal Aviation Act of 1958, as amended ( et seq.),”.

Pub. L. 103–66, § 13242(d)(33)1993—Subsec. (b)(2). , 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)”.

Pub. L. 103–66, § 13242(d)(32)Subsec. (f). , added subsec. (f).

Pub. L. 102–581, § 501(1)October 1, 1995October 1, 19921992—Subsec. (d)(1). , substituted “” for “”.

Pub. L. 102–581, § 501(2)Subsec. (d)(1)(A). , 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)”.

Pub. L. 102–581, § 502(a)January 1, 1993Subsec. (e)(1). , amended par. (1) generally. Prior to amendment, par. (1) read as follows: “In the case of taxes imposed before , the amounts which would (but for this paragraph) be required to be appropriated under paragraphs (1), (2), and (3) of subsection (b) shall be 3 cents per gallon less (3.5 cents per gallon less in the case of taxes imposed by section 4041(c)(1) and 4091) than the amounts which would (but for this sentence) be appropriated under such paragraphs.”

Pub. L. 101–508, § 11213(c)(2)January 1, 1996January 1, 19911990—Subsec. (b). , (d)(3), inserted “and the deficit reduction rate” after “financing rate” in par. (2) and substituted “” for “” in pars. (1) to (4).

Pub. L. 101–508, § 11213(d)(4)Subsec. (d)(1)(A). , 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)”.

Pub. L. 101–508, § 11211(b)(6)(G)Subsec. (d)(4). , added par. (4).

Pub. L. 101–508, § 11213(c)(1)Subsec. (e). , added subsec. (e).

Pub. L. 101–2391989—Subsec. (b)(3). substituted “; and” for “, and” at end.

Pub. L. 100–223, § 402(a)(3)January 1, 1991January 1, 19881987—Subsec. (b). , substituted “” for “”, wherever appearing.

Pub. L. 100–203, § 10502(g)January 1, 1991January 1, 1988Pub. L. 100–203, § 10502(d)(12)Subsec. (b)(3). , substituted “” for “” in the par. (3) added by .

Pub. L. 100–203, § 10502(d)(12), added par. (3). Former par. (3) redesignated (4).

Pub. L. 100–203, § 10502(d)(12)Subsec. (b)(4). , redesignated former par. (3) as (4).

Pub. L. 100–223, § 403October 1, 1992October 1, 1987Subsec. (d)(1). , in introductory provisions substituted “” for “”, and in subpar. (A), substituted “or the Airport and Airway Safety and Capacity Expansion Act of 1987 (as such Acts were in effect on the date of the enactment of the Airport and Airway Safety and Capacity Expansion Act of 1987)” for “(as such Acts were in effect on the date of the enactment of the Surface Transportation Assistance Act of 1982)”.

Pub. L. 99–499, § 521(b)(2)(A)1986—Subsec. (b)(1). , substituted “subsections (c) and (e) of section 4041” for “subsections (c) and (d) of section 4041”.

Pub. L. 99–499, § 521(b)(2)(B)Subsec. (b)(2). , inserted “(to the extent attributable to the Highway Trust Fund financing rate)” after “section 4081”.

Pub. L. 98–369, § 735(c)(15)1984—Subsec. (b)(3). , 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”.

Pub. L. 98–369, § 474(r)(42)Subsec. (d)(3). , substituted references to section 34 for references to section 39 in heading and text.

Pub. L. 97–4241983—Subsec. (d)(1)(A). substituted “the Surface Transportation Assistance Act of 1982” for “the Airport and Airway Improvement Act of 1982”.

Statutory Notes and Related Subsidiaries

Effective Date of 2012 Amendment

Pub. L. 112–95, title XI, § 1102(c)Feb. 14, 2012126 Stat. 149

February 18, 2012“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

section 1103(a)(3) of Pub. L. 112–95Mar. 31, 2012section 1103(d)(1) of Pub. L. 112–95 section 4043 of this titleAmendment by applicable to fuel used after , see , set out as an Effective Date note under .

Pub. L. 112–91, § 3(c)Jan. 31, 2012126 Stat. 3

February 1, 2012“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Effective Date of 2011 Amendment

Pub. L. 112–30, title II, § 203(c)Sept. 16, 2011125 Stat. 357

September 17, 2011“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 112–27, § 3(c)Aug. 5, 2011125 Stat. 270

July 23, 2011“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 112–21, § 3(c)June 29, 2011125 Stat. 233

July 1, 2011“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 112–16, § 3(c)May 31, 2011125 Stat. 218

June 1, 2011“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 112–7, § 3(c)Mar. 31, 2011125 Stat. 31

April 1, 2011“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Effective Date of 2010 Amendment

Pub. L. 111–329, § 3(c)Dec. 22, 2010124 Stat. 3566

January 1, 2011“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 111–249, § 3(c)Sept. 30, 2010124 Stat. 2627

October 1, 2010“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 111–216, title I, § 102(c)Aug. 1, 2010124 Stat. 2349

August 2, 2010“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 111–197, § 3(c)July 2, 2010124 Stat. 1353

July 4, 2010“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 111–161, § 3(c)Apr. 30, 2010124 Stat. 1126

May 1, 2010“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 111–153, § 3(c)Mar. 31, 2010124 Stat. 1084

April 1, 2010“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 111–147, title IV, § 444(c)Mar. 18, 2010124 Stat. 94

Mar. 18, 2010“The amendment made by this section [amending this section and sections 9503 and 9504 of this title] shall apply to transfers relating to amounts paid and credits allowed after the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 2009 Amendment

Pub. L. 111–116, § 3(c)Dec. 16, 2009123 Stat. 3031

January 1, 2010“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 111–69, § 3(c)Oct. 1, 2009123 Stat. 2054

October 1, 2009“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 111–12, § 3(c)Mar. 30, 2009123 Stat. 1457

April 1, 2009“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Effective Date of 2008 Amendment

Pub. L. 110–330, § 3(c)Sept. 30, 2008122 Stat. 3717

October 1, 2008“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 110–253, § 3(d)June 30, 2008122 Stat. 2418

section 47109 of Title 49July 1, 2008“The amendments made by this section [amending this section and sections 40117, 44302, 44303, 47115 and 47141 of Title 49, Transportation, and amending provisions set out as a note under ] shall take effect on .”

, , , provided that:

Pub. L. 110–190, § 3(c)Feb. 28, 2008122 Stat. 643

March 1, 2008“The amendments made by this section [amending this section] shall take effect on .”

, , , provided that:

Effective Date of 2007 Amendment

Pub. L. 110–172 Pub. L. 108–357 section 11(f)(4) of Pub. L. 110–172 section 904 of this titleAmendment by effective as if included in the provision of the American Jobs Creation Act of 2004, , to which such amendment relates, see , set out as a note under .

Pub. L. 110–161Oct. 1, 2007section 116(d) of div. K of Pub. L. 110–161 section 4081 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2006 Amendment

Pub. L. 109–432Sept. 30, 2005section 420(c) of Pub. L. 109–432 section 6427 of this titleAmendment by applicable to kerosene sold after , with special rule for pending claims, see , set out as a note under .

Effective Date of 2005 Amendment

Pub. L. 109–59Sept. 30, 2005section 11161(e) of Pub. L. 109–59 section 4041 of this titleAmendment by applicable to fuels or liquids removed, entered, or sold after , see , set out as a note under .

Effective Date of 2004 Amendment

Pub. L. 108–357Dec. 31, 2004section 853(e) of Pub. L. 108–357 section 4041 of this titleAmendment by applicable to aviation-grade kerosene removed, entered, or sold after , see , set out as a note under .

Effective Date of 2003 Amendment

Pub. L. 108–176Sept. 30, 2003section 3 of Pub. L. 108–176 section 106 of Title 49Amendment by applicable only to fiscal years beginning after , except as otherwise specifically provided, see , set out as a note under , Transportation.

Effective Date of 2000 Amendment

Pub. L. 106–181Sept. 30, 1999section 3 of Pub. L. 106–181 section 106 of Title 49Amendment by applicable only to fiscal years beginning after , see , set out as a note under , Transportation.

Effective Date of 1998 Amendment

section 6023(31) of Pub. L. 105–206July 22, 1998section 6023(32) of Pub. L. 105–206 section 34 of this titleAmendment by effective , see , set out as a note under .

section 6010(g)(2) of Pub. L. 105–206 Pub. L. 105–34 section 6024 of Pub. L. 105–206 section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .

Effective Date of 1997 Amendment

Pub. L. 105–34, title X, § 1031(e)(3)Aug. 5, 1997111 Stat. 933

October 1, 1997“The amendments made by subsection (d) [amending this section] shall apply with respect to taxes received in the Treasury on and after .”

, , , provided that:

Effective Date of 1996 Amendments

Pub. L. 104–264Sept. 30, 1996Oct. 1, 1996section 3 of Pub. L. 104–264 section 106 of Title 49Except as otherwise specifically provided, amendment by applicable only to fiscal years beginning after , and not to be construed as affecting funds made available for a fiscal year ending before , see , set out as a note under , Transportation.

Pub. L. 104–188Aug. 20, 1996section 1609(i) of Pub. L. 104–188 section 4041 of this titleAmendment by section 1609(c), (g)(4)(C), (D) of effective on 7th calendar day after , see , set out as a note under .

section 1703(n)(10) of Pub. L. 104–188 Pub. L. 103–66oPub. L. 104–188 section 39 of this titleAmendment by effective as if included in the provision of the Revenue Reconciliation Act of 1993, , §§ 13001–13444, to which such amendment relates, see section 1703() of , set out as a note under .

Effective Date of 1993 Amendment

Pub. L. 103–66Jan. 1, 1994section 13242(e) of Pub. L. 103–66 section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1992 Amendment

Pub. L. 102–581, title V, § 502(b)Oct. 31, 1992106 Stat. 4898

Pub. L. 101–508, title XINov. 5, 1990“The amendment made by subsection (a) [amending this section] shall take effect as if included in section 11213 of the Revenue Reconciliation Act of 1990 [] on the date of the enactment of such Act [].”

, , , provided that:

Effective Date of 1990 Amendment

section 11211(b)(6)(G) of Pub. L. 101–508Dec. 1, 1990section 11211(b)(7) of Pub. L. 101–508 section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1989 Amendment

Pub. L. 101–239 Pub. L. 100–203, title X section 7823 of Pub. L. 101–239 section 26 of this titleAmendment by effective as if included in the provision of the Revenue Act of 1987, , to which such amendment relates, see , set out as a note under .

Effective Date of 1987 Amendment

section 10502(d)(12) of Pub. L. 100–203Mar. 31, 1988section 10502(e) of Pub. L. 100–203 section 40 of this titleAmendment by applicable to sales after , see , set out as a note under .

Pub. L. 100–203, title X, § 10502(g)Dec. 22, 1987101 Stat. 1330–446

Pub. L. 100–223December 31, 1987January 1, 1988January 1, 1991“If the Airport and Airway Safety and Capacity Expansion Act of 1987 is enacted [enacted as ], effective on , sections 4091(b)(5)(B) and 9502(b)(3) of such Code [this title] (as added by this section) are each amended by striking out ‘’ and inserting in lieu thereof ‘’.”

, , , provided that:

Effective Date of 1986 Amendment

Pub. L. 99–499Jan. 1, 1987section 521(e) of Pub. L. 99–499 section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1984 Amendment

section 474(r)(42) of Pub. L. 98–369Dec. 31, 1983section 475(a) of Pub. L. 98–369 section 21 of this titleAmendment by applicable to taxable years beginning after , and to carrybacks from such years, see , set out as a note under .

section 735(c)(15) of Pub. L. 98–369 Pub. L. 97–424 section 736 of Pub. L. 98–369 section 4051 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Highway Revenue Act of 1982, title V of , to which such amendment relates, see , set out as a note under .

Effective Date; Savings Provision

Pub. L. 97–248, title II, § 281(d)Sept. 3, 198296 Stat. 566

“(1)

In general .—

section 9501 of this title section 120 of Title 23September 1, 1982The amendments made by this section [enacting this section, amending , and repealing section 1742 of former Title 49, Transportation, and provisions which had amended a note set out under , Highways] shall take effect on .

“(2)

Savings provisions .—

section 208 of Pub. L. 91–258May 21, 197084 Stat. 250 section 120 of Title 23The Airport and Airway Trust Fund established by the amendments made by this section shall be treated for all purposes of law as the continuation of the Airport and Airway Trust Fund established by section 208 of the Airport and Airway Revenue Act of 1970 [, , , enacted section 1742 of former Title 49 and amended provisions set out as a note under ]. Any reference in any law to the Airport and Airway Trust Fund established by such section 208 shall be deemed to include a reference to the Airport and Airway Trust Fund established by the amendments made by this section.”

, , , provided that: