# Pub. L. 114-55: changes to the Internal Revenue Code

2015-09-30, 129 Stat. 525. Source: <https://www.govinfo.gov/link/plaw/114/public/55>.

## Legislative history

- Bill: [H.R. 3614](https://www.congress.gov/bill/114th-congress/house-bill/3614)
- Bluebook: [JCT general explanation (2016)](https://www.govinfo.gov/app/details/CPRT-114JPRT98305)

## § 4081: Imposition of tax

- § 4081(d)(2)(B): Pub. L. 114–55 substituted “March 31, 2016” for “September 30, 2015”.

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

- § 4083(b): Pub. L. 114–55 substituted “April 1, 2016” for “October 1, 2015”.

## § 4261: Imposition of tax

- § 4261(j): Pub. L. 114–55, § 202(c)(2), substituted “March 31, 2016” for “September 30, 2015”.
- § 4261(k)(1)(A)(ii): Pub. L. 114–55, § 202(b)(1), substituted “March 31, 2016” for “September 30, 2015”.

## § 4271: Imposition of tax

- § 4271(d)(1)(A)(ii): Pub. L. 114–55 substituted “March 31, 2016” for “September 30, 2015”.

## § 9502: Airport and Airway Trust Fund

- § 9502(d)(1): Pub. L. 114–55, § 201(a)(1), substituted “April 1, 2016” for “October 1, 2015” in introductory provisions.
- § 9502(d)(1)(A): Pub. L. 114–55, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2015” before semicolon at end.
- § 9502(e)(2): Pub. L. 114–55, § 201(b), substituted “April 1, 2016” for “October 1, 2015”.