§ 9502 Airport and Airway Trust Fund

OLRC 119-134 · eCFR 2026-10-19 · 61 amending Acts

Enacted 1982 · Pub. L. 97-248 Amended · 61 Acts

198219831984198619871989199019921993199419961997199820002001200320042005200620072008200920102011201220142015201620172018202020232024(a) Creation of Trust Fund(b) Transfers to Airport and Airway Trust Fund(c) Appropriation of additional sums(d) Expenditures from Airport and Airway Trust Fund(e) Limitation on transfers to Trust Fund(f) Additional transfer to Trust Fund
Connections Cited by 0 · Cites 9
    § 9502 Airport and Airway Trust Fund

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

    Amended 2005, 2010
    • 2010 Pub. L. 111-147 Pub. L. 111–147 substituted “section 9503(c)(5)” for “section 9503(c)(7)”.
    • 2005 Pub. L. 109-59 Pub. L. 109–59, § 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)”.

    (b) Transfers to Airport and Airway Trust Fund There are hereby appropriated to the Airport and Airway Trust Fund amounts equivalent to—

    Amended 1984, 1987, 1989, 1990, 1996, 1998, 2004
    • 2004 Pub. L. 108-357 Pub. L. 108–357, § 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).”
    • 1998 Pub. L. 105-206 Pub. L. 105–206, § 6010(g)(2), moved concluding provisions from end of par. (1) to end of subsec. (b).
    • 1996 Pub. L. 104-188 Pub. L. 104–188, § 1609(c)(1), substituted “January 1, 1997” for “January 1, 1996”.
    • 1996 Pub. L. 104-264 Pub. L. 104–264, § 806(1)–(3), added par. (5).
    • 1990 Pub. L. 101-508 Pub. L. 101–508, § 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).
    • 1989 Pub. L. 101-239 Pub. L. 101–239 substituted “; and” for “, and” at end.
    • 1987 Pub. L. 100-223 Pub. L. 100–223, § 402(a)(3), substituted “January 1, 1991” for “January 1, 1988”, wherever appearing.
    • 1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(g), substituted “January 1, 1991” for “January 1, 1988” in the par. (3) added by Pub. L. 100–203, § 10502(d)(12).
    • 1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(12), added par. (3). Former par. (3) redesignated (4).
    • 1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(12), redesignated former par. (3) as (4).
    • 1984 Pub. L. 98-369 Pub. L. 98–369, § 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”.

    (1) the taxes received in the Treasury under—

    Amended 1986, 1996, 1997
    • 1997 Pub. L. 105-34 Pub. L. 105–34, § 1031(d)(1)(C), inserted concluding provisions.
    • 1997 Pub. L. 105-2 Pub. L. 105–2, § 2(c)(1), amended heading and text of subsec. (b) generally. Prior to amendment, text read as follows: “There is hereby appropriated to the Airport and Airway Trust Fund—

      “(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.”

    • 1996 Pub. L. 104-188 Pub. L. 104–188, § 1609(c)(1), substituted “January 1, 1997” for “January 1, 1996”.
    • 1986 Pub. L. 99-499 Pub. L. 99–499, § 521(b)(2)(A), substituted “subsections (c) and (e) of section 4041” for “subsections (c) and (d) of section 4041”.
    Cited by 1

      (A) section 4041(c) (relating to aviation fuels),

      Amended 2005
      • 2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(c)(2)(B)(i), substituted “section 4041(c)” for “subsections (c) and (e) of section 4041”.

      (B) section 4043 (relating to surtax on fuel used in aircraft part of a fractional ownership program),

      Amended 2004, 2012
      • 2012 Pub. L. 112-95 Pub. L. 112–95, § 1103(a)(3), added subpar. (B) and redesignated former subpars. (B) and (C) as (C) and (D), respectively.
      • 2004 Pub. L. 108-357 Pub. L. 108–357, § 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:
      • 2004 “(C) section 4081 (relating to gasoline) with respect to aviation gasoline, and
      • 2004 “(D) section 4091 (relating to aviation fuel), and”.

      (C) sections 4261 and 4271 (relating to transportation by air), and

      Amended 1997, 2004, 2005, 2012
      • 2012 Pub. L. 112-95 Pub. L. 112–95, § 1103(a)(3), added subpar. (B) and redesignated former subpars. (B) and (C) as (C) and (D), respectively.
      • 2005 Pub. L. 109-59 Pub. L. 109–59, § 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”.
      • 2004 Pub. L. 108-357 Pub. L. 108–357, § 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:
      • 2004 “(C) section 4081 (relating to gasoline) with respect to aviation gasoline, and
      • 2004 “(D) section 4091 (relating to aviation fuel), and”.
      • 1997 Pub. L. 105-34 Pub. L. 105–34, § 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”.

      (D) section 4081 with respect to aviation gasoline and kerosene to the extent attributable to the rate specified in section 4081(a)(2)(C), and

      Amended 1997, 2004, 2012
      • 2012 Pub. L. 112-95 Pub. L. 112–95, § 1103(a)(3), added subpar. (B) and redesignated former subpars. (B) and (C) as (C) and (D), respectively.
      • 2004 Pub. L. 108-357 Pub. L. 108–357, § 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:
      • 2004 “(C) section 4081 (relating to gasoline) with respect to aviation gasoline, and
      • 2004 “(D) section 4091 (relating to aviation fuel), and”.
      • 1997 Pub. L. 105-34 Pub. L. 105–34, § 1031(d)(1)(B), struck out “to the extent attributable to the Airport and Airway Trust Fund financing rate” after “aviation fuel)”.

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

      Amended 1986, 1993, 1996, 2014
      • 2014 Pub. L. 113-188 Pub. L. 113–188 substituted “section 47107(m)” for “section 47107(n)”.
      • 1996 Pub. L. 104-188 Pub. L. 104–188, § 1703(n)(10), inserted “and before” after “1982,”.
      • 1996 Pub. L. 104-188 Pub. L. 104–188, § 1609(c)(1), (g)(4)(D), substituted “January 1, 1997” for “January 1, 1996” and “15 cents” for “14 cents”.
      • 1993 Pub. L. 103-66 Pub. L. 103–66, § 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)”.
      • 1986 Pub. L. 99-499 Pub. L. 99–499, § 521(b)(2)(B), inserted “(to the extent attributable to the Highway Trust Fund financing rate)” after “section 4081”.

      There shall not be taken into account under paragraph (1) so much of the taxes imposed by section 4081 as are determined at the rate specified in section 4081(a)(2)(B).

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

      (d) Expenditures from Airport and Airway Trust Fund

      Cited by 1

        (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, 2028, to meet those obligations of the United States—

        Amended 1987, 1992, 1994, 1996, 2000, 2003, 2007, 2008, 2009, 2010, 2011, 2012, 2015, 2016, 2017, 2018, 2023, 2024
        • 2024 Pub. L. 118-63 Pub. L. 118–63, § 1301(a)(1), substituted “October 1, 2028” for “May 11, 2024” in introductory provisions.
        • 2024 Pub. L. 118-41 Pub. L. 118–41, § 201(a)(1), substituted “May 11, 2024” for “March 9, 2024” in introductory provisions.
        • 2023 Pub. L. 118-34 Pub. L. 118–34, § 201(a)(1), substituted “March 9, 2024” for “January 1, 2024” in introductory provisions.
        • 2023 Pub. L. 118-15 Pub. L. 118–15, § 2211(a)(1), substituted “January 1, 2024” for “October 1, 2023” in introductory provisions.
        • 2018 Pub. L. 115-254 Pub. L. 115–254, § 801(a)(1), substituted “October 1, 2023” for “October 1, 2018” in introductory provisions.
        • 2018 Pub. L. 115-141 Pub. L. 115–141, § 201(a)(1), substituted “October 1, 2018” for “April 1, 2018” in introductory provisions.
        • 2017 Pub. L. 115-63 Pub. L. 115–63, § 201(a)(1), substituted “April 1, 2018” for “October 1, 2017” in introductory provisions.
        • 2016 Pub. L. 114-190 Pub. L. 114–190, § 1201(a)(1), substituted “October 1, 2017” for “July 16, 2016” in introductory provisions.
        • 2016 Pub. L. 114-141 Pub. L. 114–141, § 201(a)(1), substituted “July 16, 2016” for “April 1, 2016” in introductory provisions.
        • 2015 Pub. L. 114-55 Pub. L. 114–55, § 201(a)(1), substituted “April 1, 2016” for “October 1, 2015” in introductory provisions.
        • 2012 Pub. L. 112-95 Pub. L. 112–95, § 1102(a)(1), substituted “October 1, 2015” for “February 18, 2012” in introductory provisions.
        • 2012 Pub. L. 112-91 Pub. L. 112–91, § 3(a)(1), substituted “February 18, 2012” for “February 1, 2012” in introductory provisions.
        • 2011 Pub. L. 112-30 Pub. L. 112–30, § 203(a)(1), substituted “February 1, 2012” for “September 17, 2011” in introductory provisions.
        • 2011 Pub. L. 112-27 Pub. L. 112–27, § 3(a)(1), substituted “September 17, 2011” for “July 23, 2011” in introductory provisions.
        • 2011 Pub. L. 112-21 Pub. L. 112–21, § 3(a)(1), substituted “July 23, 2011” for “July 1, 2011” in introductory provisions.
        • 2011 Pub. L. 112-16 Pub. L. 112–16, § 3(a)(1), substituted “July 1, 2011” for “June 1, 2011” in introductory provisions.
        • 2011 Pub. L. 112-7 Pub. L. 112–7, § 3(a)(1), substituted “June 1, 2011” for “April 1, 2011” in introductory provisions.
        • 2010 Pub. L. 111-329 Pub. L. 111–329, § 3(a)(1), substituted “April 1, 2011” for “January 1, 2011” in introductory provisions.
        • 2010 Pub. L. 111-249 Pub. L. 111–249, § 3(a)(1), substituted “January 1, 2011” for “October 1, 2010” in introductory provisions.
        • 2010 Pub. L. 111-216 Pub. L. 111–216, § 102(a)(1), substituted “October 1, 2010” for “August 2, 2010” in introductory provisions.
        • 2010 Pub. L. 111-197 Pub. L. 111–197, § 3(a)(1), substituted “August 2, 2010” for “July 4, 2010” in introductory provisions.
        • 2010 Pub. L. 111-161 Pub. L. 111–161, § 3(a)(1), substituted “July 4, 2010” for “May 1, 2010” in introductory provisions.
        • 2010 Pub. L. 111-153 Pub. L. 111–153, § 3(a)(1), substituted “May 1, 2010” for “April 1, 2010” in introductory provisions.
        • 2009 Pub. L. 111-116 Pub. L. 111–116, § 3(a)(1), substituted “April 1, 2010” for “January 1, 2010” in introductory provisions.
        • 2009 Pub. L. 111-69 Pub. L. 111–69, § 3(a)(1), substituted “January 1, 2010” for “October 1, 2009” in introductory provisions.
        • 2009 Pub. L. 111-12 Pub. L. 111–12, § 3(a)(1), substituted “October 1, 2009” for “April 1, 2009” in introductory provisions.
        • 2008 Pub. L. 110-330 Pub. L. 110–330, § 3(a)(1), substituted “April 1, 2009” for “October 1, 2008” in introductory provisions.
        • 2008 Pub. L. 110-253 Pub. L. 110–253, § 3(a)(1), substituted “October 1, 2008” for “July 1, 2008” in introductory provisions.
        • 2008 Pub. L. 110-190 Pub. L. 110–190, § 3(a)(1), substituted “July 1, 2008” for “March 1, 2008” in introductory provisions.
        • 2007 Pub. L. 110-161 Pub. L. 110–161, § 116(c)(1)(A), substituted “March 1, 2008” for “October 1, 2007” in introductory provisions.
        • 2003 Pub. L. 108-176 Pub. L. 108–176, § 901(a)(1), substituted “October 1, 2007” for “October 1, 2003” in introductory provisions.
        • 2000 Pub. L. 106-181 Pub. L. 106–181, § 1001(a)(1), substituted “October 1, 2003” for “October 1, 1998” in introductory provisions.
        • 1996 Pub. L. 104-264 Pub. L. 104–264, § 1001(a), substituted “October 1, 1998” for “October 1, 1996” in introductory provisions.
        • 1994 Pub. L. 103-305 Pub. L. 103–305, § 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).”
        • 1992 Pub. L. 102-581 Pub. L. 102–581, § 501(1), substituted “October 1, 1995” for “October 1, 1992”.
        • 1987 Pub. L. 100-223 Pub. L. 100–223, § 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)”.

        (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 or the Aviation and Transportation Security Act or the Vision 100—Century of Aviation Reauthorization Act or any joint resolution making continuing appropriations for the fiscal year 2008 or the Department of Transportation Appropriations Act, 2008 or the Airport and Airway Extension Act of 2008 or the Federal Aviation Administration Extension Act of 2008 or the Federal Aviation Administration Extension Act of 2008, Part II or the Federal Aviation Administration Extension Act of 2009 or any joint resolution making continuing appropriations for the fiscal year 2010 or the Fiscal Year 2010 Federal Aviation Administration Extension Act or the Fiscal Year 2010 Federal Aviation Administration Extension Act, Part II or the Federal Aviation Administration Extension Act of 2010 or the Airport and Airway Extension Act of 2010 or the Airport and Airway Extension Act of 2010, Part II or the Airline Safety and Federal Aviation Administration Extension Act of 2010 or the Airport and Airway Extension Act of 2010, Part III or the Airport and Airway Extension Act of 2010, Part IV or the Airport and Airway Extension Act of 2011 or the Airport and Airway Extension Act of 2011, Part II or the Airport and Airway Extension Act of 2011, Part III or the Airport and Airway Extension Act of 2011, Part IV or the Airport and Airway Extension Act of 2011, Part V or the Airport and Airway Extension Act of 2012 or the FAA Modernization and Reform Act of 2012 or the Airport and Airway Extension Act of 2015 or the Airport and Airway Extension Act of 2016 or the FAA Extension, Safety, and Security Act of 2016 or the Disaster Tax Relief and Airport and Airway Extension Act of 2017 or the Airport and Airway Extension Act of 2018 or the Airport and Airway Extension Act of 2018, Part II or the FAA Reauthorization Act of 2018 or title II of division B of the Continuing Appropriations Act, 2024 and Other Extensions Act or the Airport and Airway Extension Act of 2023, Part II or the Airport and Airway Extension Act of 2024 or the Airport and Airway Extension Act of 2024, Part II or the FAA Reauthorization Act of 2024;

        Amended 1983, 1990, 1992, 1994, 1996, 2000, 2001, 2003, 2007, 2008, 2009, 2010, 2011, 2012, 2015, 2016, 2017, 2018, 2023, 2024
        • 2024 Pub. L. 118-63 Pub. L. 118–63, § 1301(a)(2), inserted “or the FAA Reauthorization Act of 2024” before semicolon at end.
        • 2024 Pub. L. 118-60 Pub. L. 118–60 inserted “or the Airport and Airway Extension Act of 2024, Part II” before semicolon at end.
        • 2024 Pub. L. 118-41 Pub. L. 118–41, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2024” before semicolon at end.
        • 2023 Pub. L. 118-34 Pub. L. 118–34, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2023, Part II” before semicolon at end.
        • 2023 Pub. L. 118-15 Pub. L. 118–15, § 2211(a)(2), inserted “or title II of division B of the Continuing Appropriations Act, 2024 and Other Extensions Act” before semicolon at end.
        • 2018 Pub. L. 115-254 Pub. L. 115–254, § 801(a)(2), inserted “or the FAA Reauthorization Act of 2018” before semicolon at end.
        • 2018 Pub. L. 115-250 Pub. L. 115–250 inserted “or the Airport and Airway Extension Act of 2018, Part II” before semicolon at end.
        • 2018 Pub. L. 115-141 Pub. L. 115–141, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2018” before semicolon at end.
        • 2017 Pub. L. 115-63 Pub. L. 115–63, § 201(a)(2), inserted “or the Disaster Tax Relief and Airport and Airway Extension Act of 2017” before semicolon at end.
        • 2016 Pub. L. 114-190 Pub. L. 114–190, § 1201(a)(2), inserted “or the FAA Extension, Safety, and Security Act of 2016” before semicolon at end.
        • 2016 Pub. L. 114-141 Pub. L. 114–141, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2016” before semicolon at end.
        • 2015 Pub. L. 114-55 Pub. L. 114–55, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2015” before semicolon at end.
        • 2012 Pub. L. 112-95 Pub. L. 112–95, § 1102(a)(2), inserted “or the FAA Modernization and Reform Act of 2012” before semicolon at end.
        • 2012 Pub. L. 112-91 Pub. L. 112–91, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2012” before semicolon at end.
        • 2011 Pub. L. 112-30 Pub. L. 112–30, § 203(a)(2), inserted “or the Airport and Airway Extension Act of 2011, Part V” before semicolon at end.
        • 2011 Pub. L. 112-27 Pub. L. 112–27, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2011, Part IV” before semicolon at end.
        • 2011 Pub. L. 112-21 Pub. L. 112–21, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2011, Part III” before semicolon at end.
        • 2011 Pub. L. 112-16 Pub. L. 112–16, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2011, Part II” before semicolon at end.
        • 2011 Pub. L. 112-7 Pub. L. 112–7, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2011” before semicolon at end.
        • 2010 Pub. L. 111-329 Pub. L. 111–329, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2010, Part IV” before semicolon at end.
        • 2010 Pub. L. 111-249 Pub. L. 111–249, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2010, Part III” before semicolon at end.
        • 2010 Pub. L. 111-216 Pub. L. 111–216, § 102(a)(2), inserted “or the Airline Safety and Federal Aviation Administration Extension Act of 2010” before semicolon at end.
        • 2010 Pub. L. 111-197 Pub. L. 111–197, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2010, Part II” before semicolon at end.
        • 2010 Pub. L. 111-161 Pub. L. 111–161, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2010” before semicolon at end.
        • 2010 Pub. L. 111-153 Pub. L. 111–153, § 3(a)(2), inserted “or the Federal Aviation Administration Extension Act of 2010” before semicolon at end.
        • 2009 Pub. L. 111-116 Pub. L. 111–116, § 3(a)(2), inserted “or the Fiscal Year 2010 Federal Aviation Administration Extension Act, Part II” before semicolon at end.
        • 2009 Pub. L. 111-69 Pub. L. 111–69, § 3(a)(2), inserted “or the Fiscal Year 2010 Federal Aviation Administration Extension Act” before semicolon at end.
        • 2009 Pub. L. 111-68 Pub. L. 111–68 inserted “or any joint resolution making continuing appropriations for the fiscal year 2010” before semicolon at end.
        • 2009 Pub. L. 111-12 Pub. L. 111–12, § 3(a)(2), inserted “or the Federal Aviation Administration Extension Act of 2009” before semicolon at end.
        • 2008 Pub. L. 110-330 Pub. L. 110–330, § 3(a)(2), inserted “or the Federal Aviation Administration Extension Act of 2008, Part II” before semicolon at end.
        • 2008 Pub. L. 110-253 Pub. L. 110–253, § 3(a)(2), inserted “or the Federal Aviation Administration Extension Act of 2008” before semicolon at end.
        • 2008 Pub. L. 110-190 Pub. L. 110–190, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2008” before semicolon at end.
        • 2007 Pub. L. 110-161 Pub. L. 110–161, § 116(c)(1)(B), inserted “or the Department of Transportation Appropriations Act, 2008” before semicolon at end.
        • 2007 Pub. L. 110-92 Pub. L. 110–92 inserted “or any joint resolution making continuing appropriations for the fiscal year 2008” before semicolon at end.
        • 2003 Pub. L. 108-176 Pub. L. 108–176, § 901(a)(2), inserted “or the Vision 100—Century of Aviation Reauthorization Act” before semicolon at end.
        • 2001 Pub. L. 107-71 Pub. L. 107–71 inserted “or the Aviation and Transportation Security Act” before semicolon at end.
        • 2000 Pub. L. 106-181 Pub. L. 106–181, § 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”.
        • 1996 Pub. L. 104-264 Pub. L. 104–264, § 1001(b), inserted before semicolon at end “or the Federal Aviation Reauthorization Act of 1996”.
        • 1994 Pub. L. 103-305 Pub. L. 103–305, § 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)”.
        • 1994 Pub. L. 103-260 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)”.
        • 1992 Pub. L. 102-581 Pub. L. 102–581, § 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)”.
        • 1990 Pub. L. 101-508 Pub. L. 101–508, § 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)”.
        • 1983 Pub. L. 97-424 Pub. L. 97–424 substituted “the Surface Transportation Assistance Act of 1982” for “the Airport and Airway Improvement Act of 1982”.
        Cited by 2

          (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—

          Amended 1994
          • 1994 Pub. L. 103-272 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.),”.
          Cited by 1

            (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), 6421 (relating to amounts paid in respect of gasoline used for certain nonhighway purposes), or 6427 (relating to fuels not used for taxable purposes) (other than subsection (l)(4) thereof).

            Amended 2005, 2006, 2018
            • 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(340), substituted “farms),” for “farms,”.
            • 2006 Pub. L. 109-432 Pub. L. 109–432, § 420(b)(5)(A), struck out “and (l)(5)” after “subsection (l)(4)”.
            • 2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(d)(1), inserted “(other than subsection (l)(4) and (l)(5) thereof)” after “or 6427 (relating to fuels not used for taxable purposes)”.
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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 (other than payments made by reason of paragraph (4) of section 6427(l)) 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.

              Amended 1984, 2005, 2006
              • 2006 Pub. L. 109-432 Pub. L. 109–432, § 420(b)(5)(B), struck out “or (5)” after “paragraph (4)”.
              • 2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(d)(2), inserted “(other than payments made by reason of paragraph (4) or (5) of section 6427(l))” after “section 34”.
              • 1984 Pub. L. 98-369 Pub. L. 98–369, § 474(r)(42), substituted references to section 34 for references to section 39 in heading and text.
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                (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.

                Amended 1990

                (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.

                Amended 1996, 1997
                • 1997 Pub. L. 105-34 Pub. L. 105–34, § 1604(g)(5), redesignated par. (5), relating to transfers on account of certain airports, as (6).
                • 1996 Pub. L. 104-264 Pub. L. 104–264, § 806(4), added par. (5) relating to transfers on account of certain airports.
                • 1996 Pub. L. 104-188 Pub. L. 104–188, § 1609(c)(3), added par. (5) relating to transfers on account of refunds of taxes on transportation by air.

                (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(m) of title 49, United States Code.

                Amended 1997, 2014
                • 2014 Pub. L. 113-188 Pub. L. 113–188 substituted “section 47107(m)” for “section 47107(n)”.
                • 1997 Pub. L. 105-34 Pub. L. 105–34, § 1604(g)(5), redesignated par. (5), relating to transfers on account of certain airports, as (6).

                (e) Limitation on transfers to Trust Fund

                Amended 1990, 1998, 2007
                • 2007 Pub. L. 110-172 Pub. L. 110–172 redesignated subsec. (f) as (e) and struck out former subsec. (e) which read as follows: “For purposes of this section, the amounts which would (but for this subsection) be required to be appropriated under subparagraphs (A), (C), and (D) of subsection (b)(1) shall be reduced by—

                  “(1) 0.6 cent per gallon in the case of taxes imposed on any mixture at least 10 percent of which is alcohol (as defined in section 4081(c)(3)) if any portion of such alcohol is ethanol; and

                  “(2) 0.67 cent per gallon in the case of fuel used in producing a mixture described in paragraph (1).”

                • 1998 Pub. L. 105-206 Pub. L. 105–206, § 6023(31), amended heading and text of subsec. (e) generally. Prior to amendment, text read as follows:
                • 1998 “(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.
                • 1998 “(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).”

                • 1990 Pub. L. 101-508 Pub. L. 101–508, § 11213(c)(1), added subsec. (e).

                (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—

                Amended 1992
                • 1992 Pub. L. 102-581 Pub. L. 102–581, § 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.”
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                  (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, 2028, in accordance with the provisions of this section.

                  Amended 2008, 2009, 2010, 2011, 2012, 2015, 2016, 2017, 2018, 2023, 2024
                  • 2024 Pub. L. 118-63 Pub. L. 118–63, § 1301(b), substituted “October 1, 2028” for “May 11, 2024”.
                  • 2024 Pub. L. 118-41 Pub. L. 118–41, § 201(b), substituted “May 11, 2024” for “March 9, 2024”.
                  • 2023 Pub. L. 118-34 Pub. L. 118–34, § 201(b), substituted “March 9, 2024” for “January 1, 2024”.
                  • 2023 Pub. L. 118-15 Pub. L. 118–15, § 2211(b), substituted “January 1, 2024” for “October 1, 2023”.
                  • 2018 Pub. L. 115-254 Pub. L. 115–254, § 801(b), substituted “October 1, 2023” for “October 1, 2018”.
                  • 2018 Pub. L. 115-141 Pub. L. 115–141, § 201(b), substituted “October 1, 2018” for “April 1, 2018”.
                  • 2017 Pub. L. 115-63 Pub. L. 115–63, § 201(b), substituted “April 1, 2018” for “October 1, 2017”.
                  • 2016 Pub. L. 114-190 Pub. L. 114–190, § 1201(b), substituted “October 1, 2017” for “July 16, 2016”.
                  • 2016 Pub. L. 114-141 Pub. L. 114–141, § 201(b), substituted “July 16, 2016” for “April 1, 2016”.
                  • 2015 Pub. L. 114-55 Pub. L. 114–55, § 201(b), substituted “April 1, 2016” for “October 1, 2015”.
                  • 2012 Pub. L. 112-95 Pub. L. 112–95, § 1102(b), substituted “October 1, 2015” for “February 18, 2012”.
                  • 2012 Pub. L. 112-91 Pub. L. 112–91, § 3(b), substituted “February 18, 2012” for “February 1, 2012”.
                  • 2011 Pub. L. 112-30 Pub. L. 112–30, § 203(b), substituted “February 1, 2012” for “September 17, 2011”.
                  • 2011 Pub. L. 112-27 Pub. L. 112–27, § 3(b), substituted “September 17, 2011” for “July 23, 2011”.
                  • 2011 Pub. L. 112-21 Pub. L. 112–21, § 3(b), substituted “July 23, 2011” for “July 1, 2011”.
                  • 2011 Pub. L. 112-16 Pub. L. 112–16, § 3(b), substituted “July 1, 2011” for “June 1, 2011”.
                  • 2011 Pub. L. 112-7 Pub. L. 112–7, § 3(b), substituted “June 1, 2011” for “April 1, 2011”.
                  • 2010 Pub. L. 111-329 Pub. L. 111–329, § 3(b), substituted “April 1, 2011” for “January 1, 2011”.
                  • 2010 Pub. L. 111-249 Pub. L. 111–249, § 3(b), substituted “January 1, 2011” for “October 1, 2010”.
                  • 2010 Pub. L. 111-216 Pub. L. 111–216, § 102(b), substituted “October 1, 2010” for “August 2, 2010”.
                  • 2010 Pub. L. 111-197 Pub. L. 111–197, § 3(b), substituted “August 2, 2010” for “July 4, 2010”.
                  • 2010 Pub. L. 111-161 Pub. L. 111–161, § 3(b), substituted “July 4, 2010” for “May 1, 2010”.
                  • 2010 Pub. L. 111-153 Pub. L. 111–153, § 3(b), substituted “May 1, 2010” for “April 1, 2010”.
                  • 2009 Pub. L. 111-116 Pub. L. 111–116, § 3(b), substituted “April 1, 2010” for “January 1, 2010”.
                  • 2009 Pub. L. 111-69 Pub. L. 111–69, § 3(b), substituted “January 1, 2010” for “October 1, 2009”.
                  • 2009 Pub. L. 111-12 Pub. L. 111–12, § 3(b), substituted “October 1, 2009” for “April 1, 2009”.
                  • 2008 Pub. L. 110-330 Pub. L. 110–330, § 3(b), substituted “April 1, 2009” for “October 1, 2008”.
                  • 2008 Pub. L. 110-253 Pub. L. 110–253, § 3(b), substituted “October 1, 2008” for “July 1, 2008”.
                  • 2008 Pub. L. 110-190 Pub. L. 110–190, § 3(b), which directed substitution of “July 1, 2008” for “March 1, 2008” in subsec. (f)(2), was executed to subsec. (e)(2) as redesignated by Pub. L. 110–172, to reflect the probable intent of Congress. See 2007 Amendment notes below.
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                    (f) Additional transfer to Trust Fund Out of money in the Treasury not otherwise appropriated, there is hereby appropriated $14,000,000,000 to the Airport and Airway Trust Fund.

                    Amended 1993, 1996, 1997, 2000, 2003, 2007, 2020
                    • 2020 Pub. L. 116-159 Pub. L. 116–159 added subsec. (f).
                    • 2007 Pub. L. 110-172 Pub. L. 110–172 redesignated subsec. (f) as (e).
                    • 2007 Pub. L. 110-161 Pub. L. 110–161, § 116(c)(2), substituted “March 1, 2008” for “October 1, 2007”.
                    • 2003 Pub. L. 108-176 Pub. L. 108–176, § 901(b), substituted “October 1, 2007” for “October 1, 2003”.
                    • 2000 Pub. L. 106-181 Pub. L. 106–181, § 1001(b), added subsec. (f).
                    • 1997 Pub. L. 105-34 Pub. L. 105–34, § 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.”

                    • 1997 Pub. L. 105-2 Pub. L. 105–2, § 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 Pub. L. 104-188 Pub. L. 104–188, § 1609(g)(4)(C), substituted “section 4041(c)(2)” for “section 4041(c)(4)”.
                    • 1996 Pub. L. 104-188 Pub. L. 104–188, § 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.”
                    • 1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(32), added subsec. (f).