# Pub. L. 111-161: changes to the Internal Revenue Code

2010-04-30, 124 Stat. 1126. Source: <https://www.govinfo.gov/link/plaw/111/public/161>.

## Legislative history

- Bill: [H.R. 5147](https://www.congress.gov/bill/111th-congress/house-bill/5147)
- Bluebook: [JCT general explanation (2011)](https://www.govinfo.gov/app/details/CPRT-112JPRT64669)

## § 4081: Imposition of tax

- § 4081(d)(2)(B): Pub. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”.

## § 4261: Imposition of tax

- § 4261(j): Pub. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”.

## § 4271: Imposition of tax

- § 4271(d)(1)(A)(ii): Pub. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”.

## § 9502: Airport and Airway Trust Fund

- § 9502(d)(1): Pub. L. 111–161, § 3(a)(1), substituted “July 4, 2010” for “May 1, 2010” in introductory provisions.
- § 9502(d)(1)(A): Pub. L. 111–161, § 3(a)(2), inserted “or the Airport and Airway Extension Act of 2010” before semicolon at end.
- § 9502(e)(2): Pub. L. 111–161, § 3(b), substituted “July 4, 2010” for “May 1, 2010”.