# Pub. L. 104-264: changes to the Internal Revenue Code

1996-10-09, 110 Stat. 3274. Source: <https://www.govinfo.gov/link/plaw/104/public/264>.

## Legislative history

- Bill: [H.R. 3539](https://www.congress.gov/bill/104th-congress/house-bill/3539)
- House report: [H. Rept. 104-714](https://www.govinfo.gov/content/pkg/CRPT-104hrpt714/html/CRPT-104hrpt714.htm)
- Senate report: [S. Rept. 104-333](https://www.govinfo.gov/content/pkg/CRPT-104srpt333/html/CRPT-104srpt333.htm)
- Conference report: [H. Rept. 104-848](https://www.govinfo.gov/content/pkg/CRPT-104hrpt848/html/CRPT-104hrpt848.htm)

## § 9502: Airport and Airway Trust Fund

- § 9502(b): Pub. L. 104–264, § 806(1)–(3), added par. (5).
- § 9502(d)(1): Pub. L. 104–264, § 1001(a), substituted “October 1, 1998” for “October 1, 1996” in introductory provisions.
- § 9502(d)(1)(A): Pub. L. 104–264, § 1001(b), inserted before semicolon at end “or the Federal Aviation Reauthorization Act of 1996”.
- § 9502(d)(5): Pub. L. 104–264, § 806(4), added par. (5) relating to transfers on account of certain airports.