Pub. L. 115-254 Oct. 5, 2018

132 Stat. 3429 · Changed 6 sections of the Code

Bill H.R. 302 · Bluebook JCT general explanation (2019)

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

  • (d) Pub. L. 115–254 substituted “September 30, 2023” for “September 30, 2021”.

§ 4081 Imposition of tax

  • (d)(2)(B) Pub. L. 115–254 substituted “September 30, 2023” for “September 30, 2018”.

§ 4083 Definitions; special rule; administrative authority

  • (b) Pub. L. 115–254 substituted “October 1, 2023” for “October 1, 2018”.

§ 4261 Imposition of tax

  • (j) Pub. L. 115–254, § 802(c)(3), substituted “September 30, 2023” for “September 30, 2018”.
  • (k)(1)(A)(ii) Pub. L. 115–254, § 802(b)(1), substituted “September 30, 2023” for “September 30, 2018”.

§ 4271 Imposition of tax

  • (d)(1)(A)(ii) Pub. L. 115–254 substituted “September 30, 2023” for “September 30, 2018”.

§ 9502 Airport and Airway Trust Fund

  • (d)(1) Pub. L. 115–254, § 801(a)(1), substituted “October 1, 2023” for “October 1, 2018” in introductory provisions.
  • (d)(1)(A) Pub. L. 115–254, § 801(a)(2), inserted “or the FAA Reauthorization Act of 2018” before semicolon at end.
  • (e)(2) Pub. L. 115–254, § 801(b), substituted “October 1, 2023” for “October 1, 2018”.