
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-181 Section 1001]
[Document affected by Public Law 107-71 Section 123(b)]
[CITE: 26USC9502]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                       Subtitle I--Trust Fund Code
 
                       CHAPTER 98--TRUST FUND CODE
 
               Subchapter A--Establishment of Trust Funds
 
Sec. 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 or credited to the Airport and 
Airway Trust Fund as provided in this section 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) subsections (c) and (e) of section 4041 (relating to 
        aviation fuels),
            (B) sections 4261 and 4271 (relating to transportation by 
        air),
            (C) section 4081 (relating to gasoline) with respect to 
        aviation gasoline, and
            (D) section 4091 (relating to aviation fuel), and

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

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).

(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

        Amounts in the Airport and Airway Trust Fund shall be available, 
    as provided by appropriation Acts, for making expenditures before 
    October 1, 2003, to meet those obligations of the United States--
            (A) 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, Public Law 106-
        59, or the Wendell H. Ford Aviation Investment and Reform Act 
        for the 21st Century;
            (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

        The 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 August 31, 
    1982, in respect of fuel used in aircraft, under section 6420 
    (relating to amounts paid in respect of gasoline used on farms,\1\ 
    6421 (relating to amounts paid in respect of gasoline used for 
    certain nonhighway purposes), or 6427 (relating to fuels not used 
    for taxable purposes).
---------------------------------------------------------------------------
    \1\ So in original. A closing parenthesis probably should precede 
the comma.
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      (3) Transfers from the Airport and Airway Trust Fund on 
                    account of certain section 34 credits

        The 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 
    with respect to fuel used after August 31, 1982. 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

        The 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 December 31, 
    1995, 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

        The 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 section 47107(n) of title 49, United 
    States Code.

(e) Certain taxes on alcohol mixtures to remain in general fund

    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).

(f) 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

        Paragraph (1) shall not apply to any expenditure to liquidate 
    any contract entered into (or for any amount otherwise obligated) 
    before October 1, 2003, in accordance with the provisions of this 
    section.

(Added Pub. L. 97-248, title II, Sec. 281(a), Sept. 3, 1982, 96 Stat. 
565; amended Pub. L. 97-424, title IV, Sec. 426(e), Jan. 6, 1983, 96 
Stat. 2168; Pub. L. 98-369, div. A, title IV, Sec. 474(r)(42), title 
VII, Sec. 735(c)(15), July 18, 1984, 98 Stat. 847, 984; Pub. L. 99-499, 
title V, Sec. 521(b)(2), Oct. 17, 1986, 100 Stat. 1778; Pub. L. 100-203, 
title X, Sec. 10502(d)(12), (g), Dec. 22, 1987, 101 Stat. 1330-444, 
1330-446; Pub. L. 100-223, title IV, Secs. 402(a)(3), 403, Dec. 30, 
1987, 101 Stat. 1532; Pub. L. 101-239, title VII, Sec. 7822(b)(5), Dec. 
19, 1989, 103 Stat. 2425; Pub. L. 101-508, title XI, 
Secs. 11211(b)(6)(G), 11213(c), (d)(3), (4), Nov. 5, 1990, 104 Stat. 
1388-426, 1388-435, 1388-436; Pub. L. 102-581, title V, Secs. 501, 
502(a), Oct. 31, 1992, 106 Stat. 4898; Pub. L. 103-66, title XIII, 
Sec. 13242(d)(32), (33), Aug. 10, 1993, 107 Stat. 526, 527; Pub. L. 103-
260, title I, Sec. 108, May 26, 1994, 108 Stat. 700; Pub. L. 103-272, 
Sec. 5(g)(3), July 5, 1994, 108 Stat. 1375; Pub. L. 103-305, title IV, 
Sec. 401, Aug. 23, 1994, 108 Stat. 1594; Pub. L. 104-188, title I, 
Secs. 1609(c), (g)(4)(C), (D), 1703(n)(10), Aug. 20, 1996, 110 Stat. 
1841, 1843, 1877; Pub. L. 104-264, title VIII, Sec. 806, title X, 
Sec. 1001, Oct. 9, 1996, 110 Stat. 3274, 3278; Pub. L. 105-2, Sec. 2(c), 
Feb. 28, 1997, 111 Stat. 5; Pub. L. 105-34, title X, Sec. 1031(d), title 
XVI, Sec. 1604(g)(5), Aug. 5, 1997, 111 Stat. 932, 1099; Pub. L. 105-
206, title VI, Secs. 6010(g)(2), 6023(31), July 22, 1998, 112 Stat. 814, 
826; Pub. L. 106-181, title X, Sec. 1001, Apr. 5, 2000, 114 Stat. 196.)

                       References in Text

    Title I of the Airport and Airway Development Act of 1970, referred 
to in subsec. (d)(1)(A), is title I of Pub. L. 91-258, May 21, 1970, 84 
Stat. 219, as amended, which was classified principally to chapter 25 
(Sec. 1701 et seq.) of former Title 49, Transportation. Sections 1 
through 30 of title I of Pub. L. 91-258, 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 Pub. L. 97-248, title V, Sec. 523(a), Sept. 3, 1982, 96 Stat. 695. 
Sections 31, 51, 52(a), (b)(4), (6), (c), (d), and 53 of title I of Pub. 
L. 91-258 were repealed by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 
Stat. 1379, 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.
    The Airport and Airway Development Act Amendments of 1976, referred 
to in subsec. (d)(1)(A), is Pub. L. 94-353, July 12, 1976, 90 Stat. 871, 
as amended, which was repealed by Pub. L. 103-272, Sec. 7(b), July 5, 
1994, 108 Stat. 1379, the first section of which enacted subtitles II, 
III, and V to X of Title 49. 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.
    The Aviation Safety and Noise Abatement Act of 1979, referred to in 
subsec. (d)(1)(A), is Pub. L. 96-193, Feb. 18, 1980, 94 Stat. 50, which 
was classified principally to chapter 30 (Sec. 2101 et seq.) of former 
Title 49, and was substantially repealed by Pub. L. 103-272, Sec. 7(b), 
July 5, 1994, 108 Stat. 1379, and reenacted by the first section thereof 
as subchapter I (Sec. 47501 et seq.) of chapter 475 of Title 49.
    The Fiscal Year 1981 Airport Development Authorization Act, referred 
to in subsec. (d)(1)(A), is part I (Secs. 1101-1103) of subtitle A of 
title XI of Pub. L. 97-35, Aug. 13, 1981, 95 Stat. 622, which amended 
sections 1714, 1715, 1717, and 1742 of former Title 49 and enacted 
provisions set out as notes under sections 1714 and 1716 of former Title 
49, and was repealed by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 
Stat. 1379, the first section of which enacted subtitles II, III, and V 
to X of Title 49. 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.
    The Airport and Airway Improvement Act of 1982, referred to in 
subsec. (d)(1)(A), is title V of Pub. L. 97-248, Sept. 3, 1982, 96 Stat. 
671, as amended, which was classified principally to chapter 31 
(Sec. 2201 et seq.) of former Title 49, and was substantially repealed 
by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, and 
reenacted by the first section thereof as subchapter I (Sec. 47101 et 
seq.) of chapter 471 of Title 49.
    The Airport and Airway Safety and Capacity Expansion Act of 1987, 
referred to in subsec. (d)(1)(A), is Pub. L. 100-223, Dec. 30, 1987, 101 
Stat. 1486. Sections 101, 102(a)-(c), 103 to 105(g), 106 to 116, 201 to 
207, 301 to 306, 308 to 311, and 315 of Pub. L. 100-223 were repealed by 
Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, the first 
section of which enacted subtitles II, III, and V to X of Title 49. 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.
    The Federal Aviation Administration Research, Engineering, and 
Development Authorization Act of 1990, referred to in subsec. (d)(1)(A), 
is subtitle C (Secs. 9201-9209) of title IX of Pub. L. 101-508, Nov. 5, 
1990, 104 Stat. 1388-372, which enacted section 2226d of former Title 
49, 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 Pub. L. 101-508 
were repealed by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 Stat. 
1379, the first section of which enacted subtitles II, III, and V to X 
of Title 49. 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.
    The Aviation Safety and Capacity Expansion Act of 1990, referred to 
in subsec. (d)(1)(A), is subtitle B (Secs. 9101-9131) of title IX of 
Pub. L. 101-508, Nov. 5, 1990, 104 Stat. 1388-353, as amended. 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 Pub. L. 
101-508 were repealed by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 
Stat. 1379, the first section of which enacted subtitles II, III, and V 
to X of Title 49. 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.
    The Airport and Airway Safety, Capacity, Noise Improvement, and 
Intermodal Transportation Act of 1992, referred to in subsec. (d)(1)(A), 
is Pub. L. 102-581, Oct. 31, 1992, 106 Stat. 4872, as amended. 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 Pub. L. 102-581 were 
repealed by Pub. L. 103-272, Sec. 7(b), July 5, 1994, 108 Stat. 1379, 
the first section of which enacted subtitles II, III, and V to X of 
Title 49. 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.
    The Airport Improvement Program Temporary Extension Act of 1994, 
referred to in subsec. (d)(1)(A), is Pub. L. 103-260, May 26, 1994, 108 
Stat. 698, as amended. Sections 102 to 107 and 109 of Pub. L. 103-260 
were repealed by Pub. L. 103-429, Sec. 11(b), Oct. 31, 1994, 108 Stat. 
4391, 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, see table at the 
beginning of Title 49.
    The Federal Aviation Administration Authorization Act of 1994, 
referred to in subsec. (d)(1)(A), is Pub. L. 103-305, Aug. 23, 1994, 108 
Stat. 1569. For complete classification of this Act to the Code, see 
Short Title of 1994 Amendment note set out under section 40101 of Title 
49 and Tables.
    The Federal Aviation Reauthorization Act of 1996, referred to in 
subsec. (d)(1)(A), is Pub. L. 104-264, Oct. 9, 1996, 110 Stat. 3213. For 
complete classification of this Act to the Code, see Short Title of 1996 
Amendment note set out under section 40101 of Title 49, Transportation, 
and Tables.
    The Omnibus Consolidated and Emergency Supplemental Appropriations 
Act, 1999, referred to in subsec. (d)(1)(A), is Pub. L. 105-277, Oct. 
21, 1998, 112 Stat. 2681, as amended. For complete classification of 
this Act to the Code, see Tables.
    The Interim Federal Aviation Administration Authorization Act, 
referred to in subsec. (d)(1)(A), is Pub. L. 106-6, Mar. 31, 1999, 113 
Stat. 10. For complete classification of this Act to the Code, see Short 
Title of 1999 Amendment note set out under section 40101 of Title 49, 
Transportation, and Tables.
    Section 6002 of the 1999 Emergency Supplemental Appropriations Act, 
referred to in subsec. (d)(1)(A), is section 6002 of Pub. L. 106-31, May 
21, 1999, 113 Stat. 113, which amended sections 44310, 47104, 47117, and 
48103 of Title 49, Transportation.
    Public Law 106-59, referred to in subsec. (d)(1)(A), is Pub. L. 106-
59, Sept. 29, 1999, 113 Stat. 482, which amended sections 47104 and 
48103 of Title 49, Transportation.
    The Wendell H. Ford Aviation Investment and Reform Act for the 21st 
Century, referred to in subsec. (d)(1)(A), is Pub. L. 106-181, Apr. 5, 
2000, 114 Stat. 61. For complete classification of this Act to the Code, 
see Short Title of 2000 Amendment note set out under section 40101 of 
Title 49, Transportation, and Tables.
    The date of the enactment of the last Act referred to in 
subparagraph (A), referred to in subsec. (d)(1), is the date of 
enactment of the Wendell H. Ford Aviation Investment and Reform Act for 
the 21st Century, Pub. L. 106-181, which was approved Apr. 5, 2000.


                               Amendments

    2000--Subsec. (d)(1). Pub. L. 106-181, Sec. 1001(a)(1), substituted 
``October 1, 2003'' for ``October 1, 1998'' in introductory provisions.
    Subsec. (d)(1)(A). Pub. L. 106-181, Sec. 1001(a)(2), inserted before 
the semicolon at end ``or the provisions of the Omnibus Consolidated and 
Emergency Supplemental Appropriations Act, 1999 providing for payments 
from the Airport and Airway Trust Fund or the Interim Federal Aviation 
Administration Authorization Act or section 6002 of the 1999 Emergency 
Supplemental Appropriations Act, Public Law 106-59, or the Wendell H. 
Ford Aviation Investment and Reform Act for the 21st Century''.
    Subsec. (f). Pub. L. 106-181, Sec. 1001(b), added subsec. (f).
    1998--Subsec. (b). Pub. L. 105-206, Sec. 6010(g)(2), moved 
concluding provisions from end of par. (1) to end of subsec. (b).
    Subsec. (e). Pub. L. 105-206, Sec. 6023(31), amended heading and 
text of subsec. (e) generally. Prior to amendment, text read as follows:
    ``(1) Increases in tax revenues before 1993 to remain in general 
fund.--In the case of taxes imposed before January 1, 1993, 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.
    ``(2) Certain taxes on alcohol mixtures to remain in general fund.--
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).''
    1997--Subsec. (b)(1). Pub. L. 105-34, Sec. 1031(d)(1)(C), inserted 
concluding provisions.
    Pub. L. 105-2, Sec. 2(c)(1), amended heading and text of subsec. (b) 
generally. Prior to amendment, text read as follows: ``There is hereby 
appropriated to the Airport and Airway Trust Fund--
        ``(1) amounts equivalent to the taxes received in the Treasury 
    after August 31, 1982, and before January 1, 1997, under subsections 
    (c) and (e) of section 4041 (taxes on aviation fuel) and under 
    sections 4261 and 4271 (taxes on transportation by air);
        ``(2) amounts determined by the Secretary of the Treasury to be 
    equivalent to the taxes received in the Treasury after August 31, 
    1982, and before and before January 1, 1997, under section 4081 (to 
    the extent of 15 cents per gallon), with respect to gasoline used in 
    aircraft;
        ``(3) amounts determined by the Secretary to be equivalent to 
    the taxes received in the Treasury before January 1, 1997, under 
    section 4091 (to the extent attributable to the Airport and Airway 
    Trust Fund financing rate);
        ``(4) amounts determined by the Secretary of the Treasury to be 
    equivalent to the taxes received in the Treasury after August 31, 
    1982, and before January 1, 1997, under section 4071, with respect 
    to tires of the types used on aircraft, and
        ``(5) amounts determined by the Secretary of the Treasury to be 
    equivalent to the amounts of civil penalties collected under section 
    47107(n) of title 49, United States Code.''
    Subsec. (b)(1)(C). Pub. L. 105-34, Sec. 1031(d)(1)(A), struck out 
``(to the extent that the rate of the tax on such gasoline exceeds 4.3 
cents per gallon)'' after ``aviation gasoline''.
    Subsec. (b)(1)(D). Pub. L. 105-34, Sec. 1031(d)(1)(B), struck out 
``to the extent attributable to the Airport and Airway Trust Fund 
financing rate'' after ``aviation fuel)''.
    Subsec. (d)(5), (6). Pub. L. 105-34, Sec. 1604(g)(5), redesignated 
par. (5), relating to transfers on account of certain airports, as (6).
    Subsec. (f). Pub. L. 105-34, Sec. 1031(d)(2), struck out heading and 
text of subsec. (f). Text read as follows: ``For purposes of this 
section--
        ``(1) In general.--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.
        ``(2) Alcohol fuels.--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 (\10/9\ of 4.4 cents 
    per gallon in the case of a rate of tax determined under section 
    4091(c)(2)).
        ``(3) Termination.--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.''
    Subsec. (f)(3). Pub. L. 105-2, Sec. 2(c)(2), amended heading and 
text of par. (3) generally. Prior to amendment, text read as follows: 
``Notwithstanding the preceding provisions of this subsection, the 
Airport and Airway Trust Fund financing rate shall be zero with respect 
to--
        ``(A) taxes imposed after December 31, 1995, 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
        ``(B) taxes imposed after December 31, 1996.''
    1996--Subsec. (b)(1). Pub. L. 104-188, Sec. 1609(c)(1), substituted 
``January 1, 1997'' for ``January 1, 1996''.
    Subsec. (b)(2). Pub. L. 104-188, Sec. 1703(n)(10), inserted ``and 
before'' after ``1982,''.
    Pub. L. 104-188, Sec. 1609(c)(1), (g)(4)(D), substituted ``January 
1, 1997'' for ``January 1, 1996'' and ``15 cents'' for ``14 cents''.
    Subsec. (b)(3), (4). Pub. L. 104-188, Sec. 1609(c)(1), substituted 
``January 1, 1997'' for ``January 1, 1996''.
    Subsec. (b)(5). Pub. L. 104-264, Sec. 806(1)-(3), added par. (5).
    Subsec. (d)(1). Pub. L. 104-264, Sec. 1001(a), substituted ``October 
1, 1998'' for ``October 1, 1996'' in introductory provisions.
    Subsec. (d)(1)(A). Pub. L. 104-264, Sec. 1001(b), inserted before 
semicolon at end ``or the Federal Aviation Reauthorization Act of 
1996''.
    Subsec. (d)(5). Pub. L. 104-264, Sec. 806(4), added par. (5) 
relating to transfers on account of certain airports.
    Pub. L. 104-188, Sec. 1609(c)(3), added par. (5) relating to 
transfers on account of refunds of taxes on transportation by air.
    Subsec. (f)(1)(A). Pub. L. 104-188, Sec. 1609(g)(4)(C), substituted 
``section 4041(c)(2)'' for ``section 4041(c)(4)''.
    Subsec. (f)(3). Pub. L. 104-188, Sec. 1609(c)(2), reenacted heading 
without change and amended text generally. Prior to amendment, text read 
as follows: ``Notwithstanding the preceding provisions of this 
subsection, the Airport and Airway Trust Fund financing rate is zero 
with respect to tax received after December 31, 1995.''
    1994--Subsec. (d)(1). Pub. L. 103-305, Sec. 401(1), (4), in 
introductory provisions substituted ``October 1, 1996'' for ``October 1, 
1995'' 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).''
    Subsec. (d)(1)(A). Pub. L. 103-305, Sec. 401(2), (3), inserted ``or 
the Airport and Airway Safety, Capacity, Noise Improvement, and 
Intermodal Transportation Act of 1992'' after ``Capacity Expansion Act 
of 1990'' and substituted ``or the Federal Aviation Administration 
Authorization Act of 1994'' for ``(as such Acts were in effect on the 
date of the enactment of the Airport Improvement Program Temporary 
Extension Act of 1994)''.
    Pub. L. 103-260 substituted ``or the Airport Improvement Program 
Temporary Extension Act of 1994 (as such Acts were in effect on the date 
of the enactment of the Airport Improvement Program Temporary Extension 
Act of 1994)'' for ``(as such Acts were in effect on the date of the 
enactment of the Airport and Airway Safety, Capacity, Noise Improvement, 
and Intermodal Transportation Act of 1992)''.
    Subsec. (d)(1)(B). Pub. L. 103-272 substituted ``part A of subtitle 
VII of title 49, United States Code,'' for ``the Federal Aviation Act of 
1958, as amended (49 U.S.C. 1301 et seq.),''.
    1993--Subsec. (b)(2). Pub. L. 103-66, Sec. 13242(d)(33), substituted 
``(to the extent of 14 cents per gallon)'' for ``(to the extent 
attributable to the Highway Trust Fund financing rate and the deficit 
reduction rate)''.
    Subsec. (f). Pub. L. 103-66, Sec. 13242(d)(32), added subsec. (f).
    1992--Subsec. (d)(1). Pub. L. 102-581, Sec. 501(1), substituted 
``October 1, 1995'' for ``October 1, 1992''.
    Subsec. (d)(1)(A). Pub. L. 102-581, Sec. 501(2), substituted ``(as 
such Acts were in effect on the date of the enactment of the Airport and 
Airway Safety, Capacity, Noise Improvement, and Intermodal 
Transportation Act of 1992)'' for ``(as such Acts were in effect on the 
date of the enactment of the Aviation Safety and Capacity Expansion Act 
of 1990)''.
    Subsec. (e)(1). Pub. L. 102-581, Sec. 502(a), amended par. (1) 
generally. Prior to amendment, par. (1) read as follows: ``In the case 
of taxes imposed before January 1, 1993, 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.''
    1990--Subsec. (b). Pub. L. 101-508, Sec. 11213(c)(2), (d)(3), 
inserted ``and the deficit reduction rate'' after ``financing rate'' in 
par. (2) and substituted ``January 1, 1996'' for ``January 1, 1991'' in 
pars. (1) to (4).
    Subsec. (d)(1)(A). Pub. L. 101-508, Sec. 11213(d)(4), substituted 
``or the Federal Aviation Administration Research, Engineering, and 
Development Authorization Act of 1990 or the Aviation Safety and 
Capacity Expansion Act of 1990 (as such Acts were in effect on the date 
of the enactment of the Aviation Safety and Capacity Expansion Act of 
1990)'' for ``(as such Acts were in effect on the date of the enactment 
of the Airport and Airway Safety and Capacity Expansion Act of 1987)''.
    Subsec. (d)(4). Pub. L. 101-508, Sec. 11211(b)(6)(G), added par. 
(4).
    Subsec. (e). Pub. L. 101-508, Sec. 11213(c)(1), added subsec. (e).
    1989--Subsec. (b)(3). Pub. L. 101-239 substituted ``; and'' for ``, 
and'' at end.
    1987--Subsec. (b). Pub. L. 100-223, Sec. 402(a)(3), substituted 
``January 1, 1991'' for ``January 1, 1988'', wherever appearing.
    Subsec. (b)(3). Pub. L. 100-203, Sec. 10502(g), substituted 
``January 1, 1991'' for ``January 1, 1988'' in the par. (3) added by 
Pub. L. 100-203, Sec. 10502(d)(12).
    Pub. L. 100-203, Sec. 10502(d)(12), added par. (3). Former par. (3) 
redesignated (4).
    Subsec. (b)(4). Pub. L. 100-203, Sec. 10502(d)(12), redesignated 
former par. (3) as (4).
    Subsec. (d)(1). Pub. L. 100-223, Sec. 403, in introductory 
provisions substituted ``October 1, 1992'' for ``October 1, 1987'', 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)''.
    1986--Subsec. (b)(1). Pub. L. 99-499, Sec. 521(b)(2)(A), substituted 
``subsections (c) and (e) of section 4041'' for ``subsections (c) and 
(d) of section 4041''.
    Subsec. (b)(2). Pub. L. 99-499, Sec. 521(b)(2)(B), inserted ``(to 
the extent attributable to the Highway Trust Fund financing rate)'' 
after ``section 4081''.
    1984--Subsec. (b)(3). Pub. L. 98-369, Sec. 735(c)(15), substituted 
``under section 4071 with respect to tires of the types used on 
aircraft'' for ``under paragraphs (2) and (3) of section 4071(a), with 
respect to tires and tubes of types used on aircraft''.
    Subsec. (d)(3). Pub. L. 98-369, Sec. 474(r)(42), substituted 
references to section 34 for references to section 39 in heading and 
text.
    1983--Subsec. (d)(1)(A). Pub. L. 97-424 substituted ``the Surface 
Transportation Assistance Act of 1982'' for ``the Airport and Airway 
Improvement Act of 1982''.


                    Effective Date of 2000 Amendment

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


                    Effective Date of 1998 Amendment

    Amendment by section 6023(31) of Pub. L. 105-206 effective July 22, 
1998, see section 6023(32) of Pub. L. 105-206, set out as a note under 
section 34 of this title.
    Amendment by section 6010(g)(2) of Pub. L. 105-206 effective, except 
as otherwise provided, as if included in the provisions of the Taxpayer 
Relief Act of 1997, Pub. L. 105-34, to which such amendment relates, see 
section 6024 of Pub. L. 105-206, set out as a note under section 1 of 
this title.


                    Effective Date of 1997 Amendment

    Section 1031(e)(3) of Pub. L. 105-34 provided that: ``The amendments 
made by subsection (d) [amending this section] shall apply with respect 
to taxes received in the Treasury on and after October 1, 1997.''


                    Effective Date of 1996 Amendments

    Except as otherwise specifically provided, amendment by Pub. L. 104-
264 applicable only to fiscal years beginning after Sept. 30, 1996, and 
not to be construed as affecting funds made available for a fiscal year 
ending before Oct. 1, 1996, see section 3 of Pub. L. 104-264, set out as 
a note under section 106 of Title 49, Transportation.
    Amendment by section 1609(c), (g)(4)(C), (D) of Pub. L. 104-188 
effective on 7th calendar day after Aug. 20, 1996, see section 1609(i) 
of Pub. L. 104-188, set out as a note under section 4041 of this title.
    Amendment by section 1703(n)(10) of Pub. L. 104-188 effective as if 
included in the provision of the Revenue Reconciliation Act of 1993, 
Pub. L. 103-66, Secs. 13001-13444, to which such amendment relates, see 
section 1703(o) of Pub. L. 104-188, set out as a note under section 39 
of this title.


                    Effective Date of 1993 Amendment

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


                    Effective Date of 1992 Amendment

    Section 502(b) of Pub. L. 102-581 provided that: ``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 
[Pub. L. 101-508, title XI] on the date of the enactment of such Act 
[Nov. 5, 1990].''


                    Effective Date of 1990 Amendment

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


                    Effective Date of 1989 Amendment

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


                    Effective Date of 1987 Amendment

    Amendment by section 10502(d)(12) of Pub. L. 100-203 applicable to 
sales after Mar. 31, 1988, see section 10502(e) of Pub. L. 100-203, set 
out as a note under section 40 of this title.
    Section 10502(g) of Pub. L. 100-203 provided that the amendment made 
by that section is effective Dec. 31, 1987.


                    Effective Date of 1986 Amendment

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


                    Effective Date of 1984 Amendment

    Amendment by section 474(r)(42) of Pub. L. 98-369 applicable to 
taxable years beginning after Dec. 31, 1983, and to carrybacks from such 
years, see section 475(a) of Pub. L. 98-369, set out as a note under 
section 21 of this title.
    Amendment by section 735(c)(15) of Pub. L. 98-369 effective, except 
as otherwise provided, as if included in the provisions of the Highway 
Revenue Act of 1982, title V of Pub. L. 97-424, to which such amendment 
relates, see section 736 of Pub. L. 98-369, set out as a note under 
section 4051 of this title.


                    Effective Date; Savings Provision

    Section 281(d) of Pub. L. 97-248 provided that:
    ``(1) In general.--The amendments made by this section [enacting 
this section, amending section 9501 of this title, and repealing section 
1742 of former Title 49, Transportation, and provisions which had 
amended a note set out under section 120 of Title 23, Highways] shall 
take effect on September 1, 1982.
    ``(2) Savings provisions.--The 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 [section 208 of Pub. L. 91-258, May 21, 1970, 84 Stat. 250, enacted 
section 1742 of former Title 49 and amended provisions set out as a note 
under section 120 of Title 23]. 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.''

                  Section Referred to in Other Sections

    This section is referred to in section 9503 of this title; title 49 
sections 41737, 44716, 47107, 48101, 48102, 48103, 48104, 48106, 48107, 
48108, 48110, 48201.
