# Pub. L. 110-190: changes to the Internal Revenue Code

2008-02-28, 122 Stat. 643. Source: <https://www.govinfo.gov/link/plaw/110/public/190>.

## Legislative history

- Bill: [H.R. 5270](https://www.congress.gov/bill/110th-congress/house-bill/5270)
- Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159)

## § 4081: Imposition of tax

- § 4081(d)(2)(B): Pub. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”.

## § 4261: Imposition of tax

- § 4261(j): Pub. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”.

## § 4271: Imposition of tax

- § 4271(d)(1)(A)(ii): Pub. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”.

## § 9502: Airport and Airway Trust Fund

- § 9502(d)(1): Pub. L. 110–190, § 3(a)(1), substituted “July 1, 2008” for “March 1, 2008” in introductory provisions.
- § 9502(d)(1)(A): Pub. L. 110–190, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2008” before semicolon at end.
- § 9502(e)(2): Pub. L. 110–190, § 3(b), which directed substitution of “July 1, 2008” for “March 1, 2008” in subsec. (f)(2), was executed to subsec. (e)(2) as redesignated by Pub. L. 110–172, to reflect the probable intent of Congress. See 2007 Amendment notes below.