# Pub. L. 105-2: changes to the Internal Revenue Code

1997-02-28, 111 Stat. 4. Source: <https://www.govinfo.gov/link/plaw/105/public/2>.

## Legislative history

- Bill: [H.R. 668](https://www.congress.gov/bill/105th-congress/house-bill/668)
- House report: [H. Rept. 105-5](https://www.govinfo.gov/content/pkg/CRPT-105hrpt5/html/CRPT-105hrpt5.htm)
- Senate report: [S. Rept. 105-4](https://www.govinfo.gov/content/pkg/CRPT-105srpt4/html/CRPT-105srpt4.htm)
- Bluebook: [JCT general explanation (1997)](https://www.govinfo.gov/app/details/CPRT-105JPRT45107)

## § 4041: Imposition of tax

- § 4041(c)(3): Pub. L. 105–2 amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “The taxes imposed by paragraph (1) shall apply during the period beginning on September 1, 1982, and ending on December 31, 1995, and during the period beginning on the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and ending on December 31, 1996. The termination under the preceding sentence shall not apply to so much of the tax imposed by paragraph (1) as does not exceed 4.3 cents per gallon.”

## § 4081: Imposition of tax

- § 4081(d)(1), § 4081(d)(2): Pub. L. 105–2 added pars. (1) and (2) and struck out former pars. (1) and (2) which read as follows:
- § 4081(d)(3): Pub. L. 105–2 struck out heading and text of par. (3) relating to aviation gasoline. Text read as follows: “After December 31, 1996, the rate of tax specified in subsection (a)(2)(A)(i) on aviation gasoline shall be 4.3 cents per gallon.”

## § 4261: Imposition of tax

- § 4261(g): 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.”

## § 4271: Imposition of tax

- § 4271(d): Pub. L. 105–2 amended heading and text of subsec. (d) generally. Prior to amendment, text read as follows: “The tax imposed by subsection (a) 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.”

## § 9502: Airport and Airway Trust Fund

- § 9502(b)(1): 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—
- § 9502(f): 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—