# Pub. L. 112-95: changes to the Internal Revenue Code

2012-02-14, 126 Stat. 152. Source: <https://www.govinfo.gov/link/plaw/112/public/95>.

## Legislative history

- Bill: [H.R. 658](https://www.congress.gov/bill/112th-congress/house-bill/658)
- House report: [H. Rept. 112-29](https://www.govinfo.gov/content/pkg/CRPT-112hrpt29/html/CRPT-112hrpt29.htm)
- Conference report: [H. Rept. 112-381](https://www.govinfo.gov/content/pkg/CRPT-112hrpt381/html/CRPT-112hrpt381.htm)
- Bluebook: [JCT general explanation (2013)](https://www.govinfo.gov/app/details/CPRT-113JPRT78693)

## § 147: Other requirements applicable to certain private activity bonds

- § 147(e): Pub. L. 112–95 inserted at end: “The preceding sentence shall not apply to any fixed-wing aircraft equipped for, and exclusively dedicated to providing, acute care emergency medical services (within the meaning of section 4261(g)(2)).”

## § 249: Limitation on deduction of bond premium on repurchase

- § 249(a): Pub. L. 112–95, § 1108(a), substituted “, or a corporation in the same parent-subsidiary controlled group (within the meaning of section 1563(a)(1) as” for “, or a corporation in control of, or controlled by,”.
- § 249(b): Pub. L. 112–95, § 1108(b), substituted “Adjusted issue price” for “Special rules” in heading and “For purposes of subsection (a),” for “For purposes of subsection (a)—” and par. (1) designation and heading, and “the adjusted issue price” for “The adjusted issue price”, and struck out par. (2), which defined “control” as having the meaning assigned to such term by section 368(c).

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

- Enacted 26 U.S.C. § 4043.

## § 4081: Imposition of tax

- § 4081(d)(2)(B): Pub. L. 112–95 substituted “September 30, 2015” for “February 17, 2012”.

## § 4082: Exemptions for diesel fuel and kerosene

- § 4082(e): Pub. L. 112–95 inserted “(other than kerosene with respect to which tax is imposed under section 4043)” after “In the case of kerosene” in introductory provisions.

## § 4083: Definitions; special rule; administrative authority

- § 4083(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 imposed under section 4043 with respect to the fuel consumed in such use or if no tax is imposed on such use under section 4043 by reason of subsection (c)(5) thereof.”

## § 4261: Imposition of tax

- § 4261(j): Pub. L. 112–95, § 1103(c), added subsec. (j). Former subsec. (j) redesignated (k).
- § 4261(j): Pub. L. 112–95, § 1101(b)(1), substituted “September 30, 2015” for “February 17, 2012”.
- § 4261(k): Pub. L. 112–95, § 1103(c), redesignated subsec. (j) as (k).

## § 4271: Imposition of tax

- § 4271(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

- § 7275(c), § 7275(d): Pub. L. 112–95 added subsec. (c), redesignated former subsec. (c) as (d), and, in subsec. (d), substituted “subsection (a), (b), or (c)” for “subsection (a) or (b)”.

## § 9502: Airport and Airway Trust Fund

- § 9502(b)(1)(B), § 9502(b)(1)(C), § 9502(b)(1)(D): Pub. L. 112–95, § 1103(a)(3), added subpar. (B) and redesignated former subpars. (B) and (C) as (C) and (D), respectively.
- § 9502(d)(1): Pub. L. 112–95, § 1102(a)(1), substituted “October 1, 2015” for “February 18, 2012” in introductory provisions.
- § 9502(d)(1)(A): Pub. L. 112–95, § 1102(a)(2), inserted “or the FAA Modernization and Reform Act of 2012” before semicolon at end.
- § 9502(e)(2): Pub. L. 112–95, § 1102(b), substituted “October 1, 2015” for “February 18, 2012”.