# Pub. L. 110-161: changes to the Internal Revenue Code

2007-12-26, 121 Stat. 2381. Source: <https://www.govinfo.gov/link/plaw/110/public/161>.

## Legislative history

- Bill: [H.R. 2764](https://www.congress.gov/bill/110th-congress/house-bill/2764)
- House report: [H. Rept. 110-197](https://www.govinfo.gov/content/pkg/CRPT-110hrpt197/html/CRPT-110hrpt197.htm)
- Senate report: [S. Rept. 110-128](https://www.govinfo.gov/content/pkg/CRPT-110srpt128/html/CRPT-110srpt128.htm)
- Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159)

## § 4081: Imposition of tax

- § 4081(d)(2)(B): Pub. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”.

## § 4261: Imposition of tax

- § 4261(j): Pub. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”.

## § 4271: Imposition of tax

- § 4271(d)(1)(A)(ii): Pub. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”.

## § 9502: Airport and Airway Trust Fund

- § 9502(d)(1): Pub. L. 110–161, § 116(c)(1)(A), substituted “March 1, 2008” for “October 1, 2007” in introductory provisions.
- § 9502(d)(1)(A): Pub. L. 110–161, § 116(c)(1)(B), inserted “or the Department of Transportation Appropriations Act, 2008” before semicolon at end.
- § 9502(f): Pub. L. 110–161, § 116(c)(2), substituted “March 1, 2008” for “October 1, 2007”.