Notes on 26 U.S.C. § 9502 : US Code - Notes

Search Notes on 26 U.S.C. § 9502 : US Code - Notes

(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; Pub. L. 107-71, title I, Sec. 123(b), Nov. 19, 2001, 115 Stat.
631; Pub. L. 108-176, title IX, Sec. 901, Dec. 12, 2003, 117 Stat.
2597; Pub. L. 108-357, title VIII, Sec. 853(d)(2)(N), (O), Oct. 22,
2004, 118 Stat. 1613, 1614; Pub. L. 109-59, title XI, Sec.
11161(c)(2)(A), (B), (d), Aug. 10, 2005, 119 Stat. 1972.)
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 Aviation and Transportation Security Act, referred to in
subsec. (d)(1)(A), is Pub. L. 107-71, Nov. 19, 2001, 115 Stat. 597.
For complete classification of this Act to the Code, see Tables.
The Vision 100 - Century of Aviation Reauthorization Act,
referred to in subsec. (d)(1)(A), is Pub. L. 108-176, Dec. 12,
2003, 117 Stat. 2490. For complete classification of this Act to
the Code, see Short Title of 2003 Amendments 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 Vision 100 - Century of Aviation Reauthorization
Act, Pub. L. 108-176, which was approved Dec. 12, 2003.
Section 4081(c)(3), referred to in subsec. (e)(1), was repealed
by Pub. L. 108-357, title III, Sec. 301(c)(7), Oct. 22, 2004, 118
Stat. 1461.
AMENDMENTS
2005 - Subsec. (a). Pub. L. 109-59, Sec. 11161(c)(2)(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)".
Subsec. (b)(1)(A). Pub. L. 109-59, Sec. 11161(c)(2)(B)(i),
substituted "section 4041(c)" for "subsections (c) and (e) of
section 4041".
Subsec. (b)(1)(C). Pub. L. 109-59, Sec. 11161(c)(2)(B)(ii),
substituted "and kerosene to the extent attributable to the rate
specified in section 4081(a)(2)(C)" for "and aviation-grade
kerosene".
Subsec. (d)(2). Pub. L. 109-59, Sec. 11161(d)(1), inserted
"(other than subsection (l)(4) and (l)(5) thereof)" after "or 6427
(relating to fuels not used for taxable purposes)".
Subsec. (d)(3). Pub. L. 109-59, Sec. 11161(d)(2), inserted
"(other than payments made by reason of paragraph (4) or (5) of
section 6427(l))" after "section 34".
2004 - Subsec. (b). Pub. L. 108-357, Sec. 853(d)(2)(O), 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)."
Subsec. (b)(1)(B) to (D). Pub. L. 108-357, Sec. 853(d)(2)(N),
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".
2003 - Subsec. (d)(1). Pub. L. 108-176, Sec. 901(a)(1),
substituted "October 1, 2007" for "October 1, 2003" in introductory
provisions.
Subsec. (d)(1)(A). Pub. L. 108-176, Sec. 901(a)(2), inserted "or
the Vision 100 - Century of Aviation Reauthorization Act" before
semicolon at end.
Subsec. (f)(2). Pub. L. 108-176, Sec. 901(b), substituted
"October 1, 2007" for "October 1, 2003".
2001 - Subsec. (d)(1)(A). Pub. L. 107-71 inserted "or the
Aviation and Transportation Security Act" before semicolon at end.
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 2005 AMENDMENT
Amendment by Pub. L. 109-59 applicable to fuels or liquids
removed, entered, or sold after Sept. 30, 2005, see section
11161(e) of Pub. L. 109-59, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub. L. 108-357 applicable to aviation-grade
kerosene removed, entered, or sold after Dec. 31, 2004, see section
853(e) of Pub. L. 108-357, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 2003 AMENDMENT
Amendment by Pub. L. 108-176 applicable only to fiscal years
beginning after Sept. 30, 2003, except as otherwise specifically
provided, see section 3 of Pub. L. 108-176, set out as a note under
section 106 of Title 49, Transportation.
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.
Pub. L. 100-203, title X, Sec. 10502(g), Dec. 22, 1987, 101 Stat.
1330-446, provided that: "If the Airport and Airway Safety and
Capacity Expansion Act of 1987 is enacted [enacted as Pub. L. 100-
223], effective on December 31, 1987, 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 'January 1, 1988' and inserting in
lieu thereof 'January 1, 1991'."
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."
(!1) So in original. A closing parenthesis probably should precede
the comma.
(!2) See References in Text note below.