# Pub. L. 115-254: changes to the Internal Revenue Code

2018-10-05, 132 Stat. 3429. Source: <https://www.govinfo.gov/link/plaw/115/public/254>.

## Legislative history

- Bill: [H.R. 302](https://www.congress.gov/bill/115th-congress/house-bill/302)
- Bluebook: [JCT general explanation (2019)](https://www.govinfo.gov/app/details/CPRT-115JPRT36999)

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

- § 4043(d): Pub. L. 115–254 substituted “September 30, 2023” for “September 30, 2021”.

## § 4081: Imposition of tax

- § 4081(d)(2)(B): Pub. L. 115–254 substituted “September 30, 2023” for “September 30, 2018”.

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

- § 4083(b): Pub. L. 115–254 substituted “October 1, 2023” for “October 1, 2018”.

## § 4261: Imposition of tax

- § 4261(j): Pub. L. 115–254, § 802(c)(3), substituted “September 30, 2023” for “September 30, 2018”.
- § 4261(k)(1)(A)(ii): Pub. L. 115–254, § 802(b)(1), substituted “September 30, 2023” for “September 30, 2018”.

## § 4271: Imposition of tax

- § 4271(d)(1)(A)(ii): Pub. L. 115–254 substituted “September 30, 2023” for “September 30, 2018”.

## § 9502: Airport and Airway Trust Fund

- § 9502(d)(1): Pub. L. 115–254, § 801(a)(1), substituted “October 1, 2023” for “October 1, 2018” in introductory provisions.
- § 9502(d)(1)(A): Pub. L. 115–254, § 801(a)(2), inserted “or the FAA Reauthorization Act of 2018” before semicolon at end.
- § 9502(e)(2): Pub. L. 115–254, § 801(b), substituted “October 1, 2023” for “October 1, 2018”.