Pub. L. 112-95 Feb. 14, 2012

126 Stat. 152 · Changed 11 sections of the Code

Bill H.R. 658 · House report H. Rept. 112-29 · Conference report H. Rept. 112-381 · Bluebook JCT general explanation (2013)

§ 147 Other requirements applicable to certain private activity bonds

  • (e) Pub. L. 112–95 inserted at end: “The preceding sentence shall not apply to any fixed-wing aircraft equipped for, and…

§ 249 Limitation on deduction of bond premium on repurchase

  • (a) Pub. L. 112–95, § 1108(a), substituted “, or a corporation in the same parent-subsidiary controlled group (within the…
  • (b) Pub. L. 112–95, § 1108(b), substituted “Adjusted issue price” for “Special rules” in heading and “For purposes of…

§ 4043 Surtax on fuel used in aircraft part of a fractional ownership program

§ 4081 Imposition of tax

  • (d)(2)(B) Pub. L. 112–95 substituted “September 30, 2015” for “February 17, 2012”.

§ 4082 Exemptions for diesel fuel and kerosene

  • (e) Pub. L. 112–95 inserted “(other than kerosene with respect to which tax is imposed under section 4043)” after “In the…

§ 4083 Definitions; special rule; administrative authority

  • (b) Pub. L. 112–95 inserted at end “Such term shall not include the use of any aircraft before October 1, 2015, if tax is…

§ 4261 Imposition of tax

  • (j) Pub. L. 112–95, § 1103(c), added subsec. (j). Former subsec. (j) redesignated (k).
  • (j) Pub. L. 112–95, § 1101(b)(1), substituted “September 30, 2015” for “February 17, 2012”.
  • (k) Pub. L. 112–95, § 1103(c), redesignated subsec. (j) as (k).

§ 4271 Imposition of tax

  • (d)(1)(A)(ii) Pub. L. 112–95 substituted “September 30, 2015” for “February 17, 2012”.

§ 4281 Small aircraft on nonestablished lines

  • § 4281 Pub. L. 112–95 inserted “or when such aircraft is a jet aircraft” after “an established line” in first sentence.

§ 7275 Penalty for offenses relating to certain airline tickets and advertising

  • (c) (d) Pub. L. 112–95 added subsec. (c), redesignated former subsec. (c) as (d), and, in subsec. (d), substituted “subsection…

§ 9502 Airport and Airway Trust Fund

  • (b)(1)(B) (b)(1)(C) (b)(1)(D) Pub. L. 112–95, § 1103(a)(3), added subpar. (B) and redesignated former subpars. (B) and (C) as (C) and (D)…
  • (d)(1) Pub. L. 112–95, § 1102(a)(1), substituted “October 1, 2015” for “February 18, 2012” in introductory provisions.
  • (d)(1)(A) Pub. L. 112–95, § 1102(a)(2), inserted “or the FAA Modernization and Reform Act of 2012” before semicolon at end.
  • (e)(2) Pub. L. 112–95, § 1102(b), substituted “October 1, 2015” for “February 18, 2012”.