# Pub. L. 100-223: changes to the Internal Revenue Code

1987-12-30, 101 Stat. 1532. Source: <https://www.govinfo.gov/link/plaw/100/public/223>.

## Legislative history

- Bill: [H.R. 2310](https://www.congress.gov/bill/100th-congress/house-bill/2310)

## § 4041: Imposition of tax

- § 4041(c): Pub. L. 100–223, § 402(b), substituted “1990” for “1987”.
- § 4041(c): Pub. L. 100–223, § 405(b)(3), added par. (6).
- § 4041(l): Pub. L. 100–223, § 404(b), amended subsec. (l) generally. Prior to amendment, subsec. (l) read as follows: “No tax shall be imposed under this section on any liquid sold for use in, or used in, a helicopter for the purpose of—

## § 4261: Imposition of tax

- § 4261(e): 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.
- § 4261(f): Pub. L. 100–223, § 404(a), added subsec. (f). Former subsec. (f) redesignated (g).
- § 4261(f): Pub. L. 100–223, § 402(a)(1), substituted “January 1, 1991” for “January 1, 1988”.
- § 4261(g): Pub. L. 100–223, § 404(a), redesignated former subsec. (f) as (g).

## § 4271: Imposition of tax

- § 4271(d): Pub. L. 100–223 substituted “1991” for “1988”.

## § 6427: Fuels not used for taxable purposes

- § 6427(i)(1): Pub. L. 100–223, § 405(b)(2)(A), which directed substitution of “(h), or (p)” for “or (h)”, could not be executed because of prior amendment by Pub. L. 100–203. See below.
- § 6427(i)(2)(A)(i): Pub. L. 100–223, § 405(b)(2)(B), which directed substitution of “(h), and (p)” for “and (h)”, could not be executed because of prior amendment by Pub. L. 100–203. See below.
- § 6427(p): Pub. L. 100–223, § 405(b)(1), added subsec. (p). Former subsec. (p) redesignated (q).
- § 6427: Pub. L. 100–223, § 405(b)(1), redesignated subsec. (p), relating to payments for taxes imposed by section 4041(d), as (q).

## § 9502: Airport and Airway Trust Fund

- § 9502(b): Pub. L. 100–223, § 402(a)(3), substituted “January 1, 1991” for “January 1, 1988”, wherever appearing.
- § 9502(d)(1): 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)”.