# Pub. L. 114-190: changes to the Internal Revenue Code

2016-07-15, 130 Stat. 619. Source: <https://www.govinfo.gov/link/plaw/114/public/190>.

## Legislative history

- Bill: [H.R. 636](https://www.congress.gov/bill/114th-congress/house-bill/636)
- House report: [H. Rept. 114-21](https://www.govinfo.gov/content/pkg/CRPT-114hrpt21/html/CRPT-114hrpt21.htm)

## § 4081: Imposition of tax

- § 4081(d)(2)(B): Pub. L. 114–190 substituted “September 30, 2017” for “July 15, 2016”.

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

- § 4083(b): Pub. L. 114–190 substituted “October 1, 2017” for “July 16, 2016”.

## § 4261: Imposition of tax

- § 4261(j): Pub. L. 114–190, § 1202(c)(2), substituted “September 30, 2017” for “July 15, 2016”.
- § 4261(k)(1)(A)(ii): Pub. L. 114–190, § 1202(b)(1), substituted “September 30, 2017” for “July 15, 2016”.

## § 4271: Imposition of tax

- § 4271(d)(1)(A)(ii): Pub. L. 114–190 substituted “September 30, 2017” for “July 15, 2016”.

## § 9502: Airport and Airway Trust Fund

- § 9502(d)(1): Pub. L. 114–190, § 1201(a)(1), substituted “October 1, 2017” for “July 16, 2016” in introductory provisions.
- § 9502(d)(1)(A): Pub. L. 114–190, § 1201(a)(2), inserted “or the FAA Extension, Safety, and Security Act of 2016” before semicolon at end.
- § 9502(e)(2): Pub. L. 114–190, § 1201(b), substituted “October 1, 2017” for “July 16, 2016”.