# Pub. L. 108-176: changes to the Internal Revenue Code

2003-12-12, 117 Stat. 2598. Source: <https://www.govinfo.gov/link/plaw/108/public/176>.

## Legislative history

- Bill: [H.R. 2115](https://www.congress.gov/bill/108th-congress/house-bill/2115)
- House report: [H. Rept. 108-143](https://www.govinfo.gov/content/pkg/CRPT-108hrpt143/html/CRPT-108hrpt143.htm)
- Senate report: [S. Rept. 108-41](https://www.govinfo.gov/content/pkg/CRPT-108srpt41/html/CRPT-108srpt41.htm)
- Conference report: [H. Rept. 108-240](https://www.govinfo.gov/content/pkg/CRPT-108hrpt240/html/CRPT-108hrpt240.htm)
- Conference report: [H. Rept. 108-334](https://www.govinfo.gov/content/pkg/CRPT-108hrpt334/html/CRPT-108hrpt334.htm)
- Bluebook: [JCT general explanation (2005)](https://www.govinfo.gov/app/details/CPRT-109JPRT21118)

## § 4261: Imposition of tax

- § 4261(e)(4)(D): Pub. L. 108–176 added subpar. (D).

## § 9502: Airport and Airway Trust Fund

- § 9502(d)(1): Pub. L. 108–176, § 901(a)(1), substituted “October 1, 2007” for “October 1, 2003” in introductory provisions.
- § 9502(d)(1)(A): Pub. L. 108–176, § 901(a)(2), inserted “or the Vision 100—Century of Aviation Reauthorization Act” before semicolon at end.
- § 9502(f): Pub. L. 108–176, § 901(b), substituted “October 1, 2007” for “October 1, 2003”.