Amended 1959, 1960, 1961, 1963, 1964, 1965
- 1965 Pub. L. 89-44 Pub. L. 89–44 substituted “November 15, 1962” for “November 15, 1962, and before July 1, 1965” wherever appearing.
- 1964 Pub. L. 88-348 Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” wherever appearing.
- 1963 Pub. L. 88-52 Pub. L. 88–52 substituted “July 1, 1964” for “July 1, 1963” wherever appearing.
- 1961 Pub. L. 87-72 Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961”, wherever appearing.
- 1960 Pub. L. 86-564 Pub. L. 86–564 substituted “July 1, 1961” for “July 1, 1960” wherever appearing.
- 1959 Pub. L. 86-75 Pub. L. 86–75 reduced tax on transportation of persons from ten to five percent effective July 1, 1960.
Cases: Executive Jet Aviation v. United States, 125 F.3d 1463 (Fed. Cir. 1997); Bombardier Aerospace Corp. v. United States, 831 F.3d 268 (5th Cir. 2016); NetJets Large Aircraft v. United States, 80 F. Supp. 3d 743 (S.D. Ohio 2015)
Forms: Form 720
Final rules 1
(a) In general There is hereby imposed on the amount paid for taxable transportation of any person a tax equal to 7.5 percent of the amount so paid.
Amended 1956, 1962, 1970, 1976, 1990, 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1031(c)(1), added subsec. (a) and struck out heading and text of former subsec. (a). Text read as follows: “There is hereby imposed upon the amount paid for taxable transportation (as defined in section 4262) of any person a tax equal to 10 percent of the amount so paid. In the case of amounts paid outside of the United States for taxable transportation, the tax imposed by this subsection shall apply only if such transportation begins and ends in the United States.”
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11213(a)(1), substituted “10 percent” for “8 percent”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1904(a)(7)(A), struck out “which begins after June 30, 1970” after “any person”.
- 1970 Pub. L. 91-258 Pub. L. 91–258 consolidated former provisions of subsecs. (a) and (b) for imposition of tax on amounts paid within and outside the United States, substituting an 8 percent rate commencing after June 30, 1970, for prior 5 percent rate commencing after Nov. 15, 1962.
- 1962 Pub. L. 87-508 Pub. L. 87–508, § 5(b), struck out imposition of tax on transportation of persons by rail, motor vehicle, or water and substituted “tax equal to 5 percent of the amount so paid in connection with transportation which begins after November 15, 1962, and before July 1, 1963” for “tax equal to 10 percent of the amount so paid for transportation which begins before November 16, 1962”.
- 1962 Pub. L. 87-508 Pub. L. 87–508, § 5(a), substituted provisions imposing a tax equal to 10 percent of the amount paid for transportation which begins before Nov. 16, 1962, for provisions imposing a tax equal to 10 percent of the amount paid before July 1, 1962, or 5 percent of the amount paid on or after July 1, 1962.
- 1956 Act July 25, 1956, § 1, substituted “taxable transportation (as defined in section 4262) of any person by rail, motor vehicle, water, or air a tax” for “the transportation of persons by rail, motor vehicle, water, or air within or without the United States a tax”.
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(b) Domestic segments of taxable transportation
Amended 1956, 1962, 1970, 1976, 1990, 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1031(c)(1), added subsec. (b) and struck out heading and text of former subsec. (b). Text read as follows: “There is hereby imposed upon the amount paid for seating or sleeping accommodations in connection with transportation and with respect to which a tax is imposed by subsection (a), a tax equal to 10 percent of the amount so paid.”
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11213(a)(1), substituted “10 percent” for “8 percent”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1904(a)(7)(A), struck out “which begins after June 30, 1970” after “with transportation”.
- 1970 Pub. L. 91-258 Pub. L. 91–258 redesignated subsec. (c) as (b), substituting an 8 percent rate in connection with transportation which begins after June 30, 1970, and with respect to which a tax is imposed by subsec. (a) for prior 5 percent rate in connection with transportation which began after Nov. 15, 1962, and with respect to which a tax had been imposed by former provisions of subsecs. (a) and (b). Former subsec. (b) provisions for imposition of tax on amounts paid outside the United States were incorporated in subsec. (a).
- 1962 Pub. L. 87-508 Pub. L. 87–508, § 5(b), struck out imposition of tax on transportation of persons by rail, motor vehicle, or water and substituted “tax equal to 5 percent of the amount so paid in connection with transportation which begins after November 15, 1962, and before July 1, 1963” for “tax equal to 10 percent of the amount so paid for transportation which begins before November 16, 1962”.
- 1962 Pub. L. 87-508 Pub. L. 87–508, § 5(a), substituted provisions imposing a tax equal to 10 percent of the amount paid for transportation which begins before Nov. 16, 1962, for provisions imposing a tax equal to 10 percent of the amount paid before July 1, 1962, or 5 percent of the amount paid on or after July 1, 1962.
- 1956 Act July 25, 1956, § 1, substituted “taxable transportation (as defined in section 4262) of any person by rail, motor vehicle, water, or air, but only if such transportation begins and ends in the United States” for “transportation of persons by rail, motor vehicle, water, or air which begins and ends in the United States”.
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(1) In general There is hereby imposed on the amount paid for each domestic segment of taxable transportation by air a tax in the amount of $3.00.
Amended 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(b)(42), substituted “a tax in the amount of $3.00.” for “a tax in the amount determined in accordance with the following table for the period in which the segment begins:” and table which set out tax amounts ranging from $1.00 to $3.00 for segments beginning after Sept. 30, 1997, to 2002 and thereafter.
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(2) Domestic segment For purposes of this section, the term “domestic segment” means any segment consisting of 1 takeoff and 1 landing and which is taxable transportation described in section 4262(a)(1).
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(3) Changes in segments by reason of rerouting If—
(A) transportation is purchased between 2 locations on specified flights, and
(B) there is a change in the route taken between such 2 locations which changes the number of domestic segments, but there is no change in the amount charged for such transportation,
the tax imposed by paragraph (1) shall be determined without regard to such change in route.
(c) Use of international travel facilities
Amended 1962, 1970, 1976, 1989, 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1031(c)(1), added subsec. (c) and struck out heading and text of former subsec. (c). Text read as follows: “There is hereby imposed a tax of $6 upon any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins in the United States. This subsection shall not apply to any transportation all of which is taxable under subsection (a) (determined without regard to sections 4281 and 4282).”
- 1989 Pub. L. 101-239 Pub. L. 101–239 substituted “$6” for “$3”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1904(a)(7)(B), struck out “and begins after June 30, 1970” after “United States”.
- 1970 Pub. L. 91-258 Pub. L. 91–258 added subsec. (c), redesignated former subsec. (c) as (d), and substituted “section 4263(a)” for “section 4264”.
- 1962 Pub. L. 87-508 Pub. L. 87–508, § 5(b), substituted “tax equivalent to 5 percent of the amount so paid in connection with transportation which begins after November 15, 1962, and before July 1, 1963” for “tax equivalent to 10 percent of the amount so paid in connection with transportation which begins before November 16, 1962”.
- 1962 Pub. L. 87-508 Pub. L. 87–508, § 5(a), substituted provision imposing a tax equivalent to 10 percent of the amount paid in connection with transportation which begins before Nov. 16, 1962 for provision imposing a tax equivalent to 10 percent of the amount paid before July 1, 1962, or 5 percent of the amount paid on or after July 1, 1962.
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(1) In general There is hereby imposed a tax of $12.00 on any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins or ends in the United States.
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(2) Exception for transportation entirely taxable under subsection (a) This subsection shall not apply to any transportation all of which is taxable under subsection (a) (determined without regard to sections 4281 and 4282).
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(3) Special rule for Alaska and Hawaii In any case in which the tax imposed by paragraph (1) applies to a domestic segment beginning or ending in Alaska or Hawaii, such tax shall apply only to departures and shall be at the rate of $6.
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(d) By whom paid Except as provided in section 4263(a), the taxes imposed by this section shall be paid by the person making the payment subject to the tax.
Amended 1956, 1970
- 1970 Pub. L. 91-258 Pub. L. 91–258 added subsec. (c), redesignated former subsec. (c) as (d), and substituted “section 4263(a)” for “section 4264”.
- 1956 Act July 25, 1956, § 4(b), substituted “Except as provided in section 4264, the” for “The”.
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(e) Special rules
Amended 1970, 1980, 1982, 1987, 1994, 1996, 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1031(c)(2), added subsec. (e) and redesignated former subsec. (e) as (f). Former subsec. (f) redesignated (g).
- 1996 Pub. L. 104-188 Pub. L. 104–188, § 1609(e), inserted at end “In the case of helicopter transportation described in paragraph (1), this subsection shall be applied by treating each flight segment as a distinct flight.”
- 1994 Pub. L. 103-272 Pub. L. 103–272, § 5(g)(2), substituted “section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code,” for “the Airport and Airway Improvement Act of 1982”.
- 1987 Pub. L. 100-223 Pub. L. 100–223, § 404(c), which directed the substitution of “Improvement Act” for “System Improvement Act” could not be executed because such words do not appear.
- 1982 Pub. L. 97-248 Pub. L. 97–248 substituted provisions relating to exemptions for certain helicopter uses for provisions that effective with respect to transportation beginning after Sept. 30, 1980, the rate of taxes imposed by subsecs. (a) and (b) would be 5 percent and taxes imposed by subsec. (c) would not apply.
- 1980 Pub. L. 96-298 Pub. L. 96–298 substituted “September 30, 1980” for “June 30, 1980”.
- 1970 Pub. L. 91-258 Pub. L. 91–258 added subsec. (e).
(1) Segments to and from rural airports
Amended 1984, 1986, 2014
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(104)(A), struck out subpar. (C) which provided for no phasein of reduced ticket tax for certain transportation.
- 1986 Pub. L. 99-514 Pub. L. 99–514, amended par. (1) generally. Prior to amendment, par. (1) read as follows: “transporting individuals, equipment, or supplies in—
“(A) the exploration for, or the development or removal of, hard minerals, or
“(B) the exploration for oil or gas, or”.
- 1984 Pub. L. 98-369 Pub. L. 98–369 amended par. (1) generally, designating existing provisions as subpar. (A) and adding subpar. (B).
(A) Exception from segment tax The tax imposed by subsection (b)(1) shall not apply to any domestic segment beginning or ending at an airport which is a rural airport for the calendar year in which such segment begins or ends (as the case may be).
(B) Rural airport For purposes of this paragraph, the term “rural airport” means, with respect to any calendar year, any airport if—
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(i) there were fewer than 100,000 commercial passengers departing by air (in the case of any airport described in clause (ii)(III), on flight segments of at least 100 miles) during the second preceding calendar year from such airport, and
Amended 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11122(a)(1), inserted “(in the case of any airport described in clause (ii)(III), on flight segments of at least 100 miles)” after “by air”.
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(ii) such airport—
(I) is not located within 75 miles of another airport which is not described in clause (i),
(II) is receiving essential air service subsidies as of the date of the enactment of this paragraph, or
(III) is not connected by paved roads to another airport.
Amended 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11122(a)(2), added subcl. (III).
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(2) Amounts paid outside the United States In the case of amounts paid outside the United States for taxable transportation, the taxes imposed by subsections (a) and (b) shall apply only if such transportation begins and ends in the United States.
(3) Amounts paid for right to award free or reduced rate air transportation
(A) In general Any amount paid (and the value of any other benefit provided) to an air carrier (or any related person) for the right to provide mileage awards for (or other reductions in the cost of) any transportation of persons by air shall be treated for purposes of subsection (a) as an amount paid for taxable transportation, and such amount shall be taxable under subsection (a) without regard to any other provision of this subchapter.
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(B) Controlled group For purposes of subparagraph (A), a corporation and all wholly owned subsidiaries of such corporation shall be treated as 1 corporation.
(C) Regulations The Secretary shall prescribe rules which reallocate items of income, deduction, credit, exclusion, or other allowance to the extent necessary to prevent the avoidance of tax imposed by reason of this paragraph. The Secretary may prescribe rules which exclude from the tax imposed by subsection (a) amounts attributable to mileage awards which are used other than for transportation of persons by air.
(4) Inflation adjustment of dollar rates of tax
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(A) In general In the case of taxable events in a calendar year after the last nonindexed year, the $3.00 amount contained in subsection (b) and each dollar amount contained in subsection (c) shall be increased by an amount equal to—
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(i) such dollar amount, multiplied by
(ii) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting the year before the last nonindexed year for “calendar year 2016” in subparagraph (A)(ii) thereof.
Amended 2017
- 2017 Pub. L. 115-97 Pub. L. 115–97, § 11002(d)(1)(FF), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
If any increase determined under the preceding sentence is not a multiple of 10 cents, such increase shall be rounded to the nearest multiple of 10 cents.
(B) Last nonindexed year For purposes of subparagraph (A), the last nonindexed year is—
(i) 2002 in the case of the $3.00 amount contained in subsection (b), and
(ii) 1998 in the case of the dollar amounts contained in subsection (c).
(C) Taxable event For purposes of subparagraph (A), in the case of the tax imposed by subsection (b), the beginning of the domestic segment shall be treated as the taxable event.
Amended 2005
- 2005 Pub. L. 109-135 Pub. L. 109–135 substituted “imposed by subsection (b)” for “imposed subsection (b)”.
(D) Special rule for amounts paid for domestic segments beginning after 2002 If an amount is paid during a calendar year for a domestic segment beginning in a later calendar year, then the rate of tax under subsection (b) on such amount shall be the rate in effect for the calendar year in which such amount is paid.
Amended 2003
- 2003 Pub. L. 108-176 Pub. L. 108–176 added subpar. (D).
(5) Amounts paid for aircraft management services
Amended 2014, 2017
- 2017 Pub. L. 115-97 Pub. L. 115–97, § 13822(a), added par. (5).
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(104)(B), struck out par. (5) which related to rates of ticket tax for transportation beginning before Oct. 1, 1999.
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(A) In general No tax shall be imposed by this section or section 4271 on any amounts paid by an aircraft owner for aircraft management services related to—
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(i) maintenance and support of the aircraft owner’s aircraft, or
(ii) flights on the aircraft owner’s aircraft.
(B) Aircraft management services For purposes of subparagraph (A), the term “aircraft management services” includes—
(i) assisting an aircraft owner with administrative and support services, such as scheduling, flight planning, and weather forecasting,
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(ii) obtaining insurance,
(iii) maintenance, storage and fueling of aircraft,
(iv) hiring, training, and provision of pilots and crew,
(v) establishing and complying with safety standards, and
(vi) such other services as are necessary to support flights operated by an aircraft owner.
(C) Lessee treated as aircraft owner
(i) In general For purposes of this paragraph, the term “aircraft owner” includes a person who leases the aircraft other than under a disqualified lease.
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(ii) Disqualified lease For purposes of clause (i), the term “disqualified lease” means a lease from a person providing aircraft management services with respect to such aircraft (or a related person (within the meaning of section 465(b)(3)(C)) to the person providing such services), if such lease is for a term of 31 days or less.
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(D) Pro rata allocation In the case of amounts paid to any person which (but for this subsection) are subject to the tax imposed by subsection (a), a portion of which consists of amounts described in subparagraph (A), this paragraph shall apply on a pro rata basis only to the portion which consists of amounts described in such subparagraph.
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(f) Exemption for certain uses No tax shall be imposed under subsection (a) or (b) on air transportation—
Amended 1982, 1987, 1996, 1997, 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11121(c), amended heading and text of subsec. (f) generally. Prior to amendment, text read as follows: “No tax shall be imposed under subsection (a) or (b) on air transportation by helicopter for the purpose of—
“(1) transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas, or
“(2) the planting, cultivation, cutting, or transportation of, or caring for, trees (including logging operations),
but only if the helicopter does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such use. In the case of helicopter transportation described in paragraph (1), this subsection shall be applied by treating each flight segment as a distinct flight.”
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1031(c)(2), added subsec. (e) and redesignated former subsec. (e) as (f). Former subsec. (f) redesignated (g).
- 1996 Pub. L. 104-188 Pub. L. 104–188, § 1609(d), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows:
- 1996 “(f) Exemption for Certain Emergency Medical Transportation.—No tax shall be imposed under this section or section 4271 on any air transportation by helicopter for the purpose of providing emergency medical services if such helicopter—
“(1) does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970 during such transportation, and
“(2) does not otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such transportation.”
- 1987 Pub. L. 100-223 Pub. L. 100–223, § 404(a), added subsec. (f). Former subsec. (f) redesignated (g).
- 1987 Pub. L. 100-223 Pub. L. 100–223, § 402(a)(1), substituted “January 1, 1991” for “January 1, 1988”.
- 1982 Pub. L. 97-248 Pub. L. 97–248 added subsec. (f).
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(1) by helicopter for the purpose of transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas, or
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(2) by helicopter or by fixed-wing aircraft for the purpose of the planting, cultivation, cutting, or transportation of, or caring for, trees (including logging operations),
Amended 1994
- 1994 Pub. L. 103-272 Pub. L. 103–272, § 5(g)(2), substituted “section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code,” for “the Airport and Airway Improvement Act of 1982”.
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but only if the helicopter or fixed-wing aircraft does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such use. In the case of helicopter transportation described in paragraph (1), this subsection shall be applied by treating each flight segment as a distinct flight.
(g) Exemption for air ambulances providing certain emergency medical transportation No tax shall be imposed under this section or section 4271 on any air transportation for the purpose of providing emergency medical services—
Amended 1987, 1990, 1996, 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1031(c)(2), redesignated subsec. (f) as (g). Former subsec. (g) redesignated (h).
- 1997 Pub. L. 105-2 Pub. L. 105–2 amended heading and text of subsec. (g) generally. Prior to amendment, text read as follows: “The taxes imposed by this section shall apply with respect to transportation beginning after August 31, 1982, and before January 1, 1996, and to transportation beginning on or after the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and before January 1, 1997.”
- 1996 Pub. L. 104-188 Pub. L. 104–188, § 1609(b), substituted “January 1, 1996, and to transportation beginning on or after the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and before January 1, 1997” for “January 1, 1996”.
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11213(d)(1), substituted “January 1, 1996” for “January 1, 1991”.
- 1987 Pub. L. 100-223 Pub. L. 100–223, § 404(a), redesignated former subsec. (f) as (g).
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(1) by helicopter, or
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1031(b)(1), substituted “September 30, 2007” for “September 30, 1997”.
(2) by a fixed-wing aircraft equipped for and exclusively dedicated on that flight to acute care emergency medical services.
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1601(f)(4)(D), inserted “on that flight” after “dedicated”.
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(h) Exemption for skydiving uses No tax shall be imposed by this section or section 4271 on any air transportation exclusively for the purpose of skydiving.
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1435(a), added subsec. (h). Former subsec. (h) redesignated (i).
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1031(c)(2), redesignated subsec. (g) as (h).
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(i) Exemption for seaplanes No tax shall be imposed by this section or section 4271 on any air transportation by a seaplane with respect to any segment consisting of a takeoff from, and a landing on, water, but only if the places at which such takeoff and landing occur have not received and are not receiving financial assistance from the Airport and Airways Trust Fund.
Amended 1997, 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11123(a), added subsec. (i) and redesignated former subsec. (i) as (j).
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1435(a), redesignated subsec. (h) as (i).
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(j) Exemption for aircraft in fractional ownership aircraft programs No tax shall be imposed by this section or section 4271 on any air transportation if tax is imposed under section 4043 with respect to the fuel used in such transportation. This subsection shall not apply after September 30, 2028.
Amended 2005, 2007, 2008, 2009, 2010, 2011, 2012, 2015, 2016, 2017, 2018, 2023, 2024
- 2024 Pub. L. 118-63 Pub. L. 118–63, § 1302(c)(3), substituted “September 30, 2028” for “May 10, 2024”.
- 2024 Pub. L. 118-41 Pub. L. 118–41, § 202(c)(3), substituted “May 10, 2024” for “March 8, 2024”.
- 2023 Pub. L. 118-34 Pub. L. 118–34, § 202(c)(3), substituted “March 8, 2024” for “December 31, 2023”.
- 2023 Pub. L. 118-15 Pub. L. 118–15, § 2212(c)(3), substituted “December 31, 2023” for “September 30, 2023”.
- 2018 Pub. L. 115-254 Pub. L. 115–254, § 802(c)(3), substituted “September 30, 2023” for “September 30, 2018”.
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 202(c)(2), substituted “September 30, 2018” for “March 31, 2018”.
- 2017 Pub. L. 115-63 Pub. L. 115–63, § 202(c)(2), substituted “March 31, 2018” for “September 30, 2017”.
- 2016 Pub. L. 114-190 Pub. L. 114–190, § 1202(c)(2), substituted “September 30, 2017” for “July 15, 2016”.
- 2016 Pub. L. 114-141 Pub. L. 114–141, § 202(c)(2), substituted “July 15, 2016” for “March 31, 2016”.
- 2015 Pub. L. 114-55 Pub. L. 114–55, § 202(c)(2), substituted “March 31, 2016” for “September 30, 2015”.
- 2012 Pub. L. 112-95 Pub. L. 112–95, § 1103(c), added subsec. (j). Former subsec. (j) redesignated (k).
- 2012 Pub. L. 112-95 Pub. L. 112–95, § 1101(b)(1), substituted “September 30, 2015” for “February 17, 2012”.
- 2012 Pub. L. 112-91 Pub. L. 112–91 substituted “February 17, 2012” for “January 31, 2012”.
- 2011 Pub. L. 112-30 Pub. L. 112–30 substituted “January 31, 2012” for “September 16, 2011”.
- 2011 Pub. L. 112-27 Pub. L. 112–27 substituted “September 16, 2011” for “July 22, 2011”.
- 2011 Pub. L. 112-21 Pub. L. 112–21 substituted “July 22, 2011” for “June 30, 2011”.
- 2011 Pub. L. 112-16 Pub. L. 112–16 substituted “June 30, 2011” for “May 31, 2011”.
- 2011 Pub. L. 112-7 Pub. L. 112–7 substituted “May 31, 2011” for “March 31, 2011”.
- 2010 Pub. L. 111-329 Pub. L. 111–329 substituted “March 31, 2011” for “December 31, 2010”.
- 2010 Pub. L. 111-249 Pub. L. 111–249 substituted “December 31, 2010” for “September 30, 2010”.
- 2010 Pub. L. 111-216 Pub. L. 111–216 substituted “September 30, 2010” for “August 1, 2010”.
- 2010 Pub. L. 111-197 Pub. L. 111–197 substituted “August 1, 2010” for “July 3, 2010”.
- 2010 Pub. L. 111-161 Pub. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”.
- 2010 Pub. L. 111-153 Pub. L. 111–153 substituted “April 30, 2010” for “March 31, 2010”.
- 2009 Pub. L. 111-116 Pub. L. 111–116 substituted “March 31, 2010” for “December 31, 2009”.
- 2009 Pub. L. 111-69 Pub. L. 111–69 substituted “December 31, 2009” for “September 30, 2009”.
- 2009 Pub. L. 111-12 Pub. L. 111–12 substituted “September 30, 2009” for “March 31, 2009”.
- 2008 Pub. L. 110-330 Pub. L. 110–330 substituted “March 31, 2009” for “September 30, 2008”.
- 2008 Pub. L. 110-253 Pub. L. 110–253 substituted “September 30, 2008” for “June 30, 2008”.
- 2008 Pub. L. 110-190 Pub. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”.
- 2007 Pub. L. 110-161 Pub. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”.
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11123(a), added subsec. (i) and redesignated former subsec. (i) as (j).
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(k) Application of taxes
Amended 2012
- 2012 Pub. L. 112-95 Pub. L. 112–95, § 1103(c), redesignated subsec. (j) as (k).
(1) In general The taxes imposed by this section shall apply to—
(A) transportation beginning during the period—
(i) beginning on the 7th day after the date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, and
(ii) ending on September 30, 2028, and
Amended 2015, 2016, 2017, 2018, 2023, 2024
- 2024 Pub. L. 118-63 Pub. L. 118–63, § 1302(b)(1), substituted “September 30, 2028” for “May 10, 2024”.
- 2024 Pub. L. 118-41 Pub. L. 118–41, § 202(b)(1), substituted “May 10, 2024” for “March 8, 2024”.
- 2023 Pub. L. 118-34 Pub. L. 118–34, § 202(b)(1), substituted “March 8, 2024” for “December 31, 2023”.
- 2023 Pub. L. 118-15 Pub. L. 118–15, § 2212(b)(1), substituted “December 31, 2023” for “September 30, 2023”.
- 2018 Pub. L. 115-254 Pub. L. 115–254, § 802(b)(1), substituted “September 30, 2023” for “September 30, 2018”.
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 202(b)(1), substituted “September 30, 2018” for “March 31, 2018”.
- 2017 Pub. L. 115-63 Pub. L. 115–63, § 202(b)(1), substituted “March 31, 2018” for “September 30, 2017”.
- 2016 Pub. L. 114-190 Pub. L. 114–190, § 1202(b)(1), substituted “September 30, 2017” for “July 15, 2016”.
- 2016 Pub. L. 114-141 Pub. L. 114–141, § 202(b)(1), substituted “July 15, 2016” for “March 31, 2016”.
- 2015 Pub. L. 114-55 Pub. L. 114–55, § 202(b)(1), substituted “March 31, 2016” for “September 30, 2015”.
(B) amounts paid during such period for transportation beginning after such period.
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(2) Refunds If, as of the date any transportation begins, the taxes imposed by this section would not have applied to such transportation if paid for on such date, any tax paid under paragraph (1)(B) with respect to such transportation shall be treated as an overpayment.