# Pub. L. 115-63: changes to the Internal Revenue Code

2017-09-29, 131 Stat. 1171. Source: <https://www.govinfo.gov/link/plaw/115/public/63>.

## Legislative history

- Bill: [H.R. 3823](https://www.congress.gov/bill/115th-congress/house-bill/3823)
- Bluebook: [JCT general explanation (2019)](https://www.govinfo.gov/app/details/CPRT-115JPRT36999)

## § 4081: Imposition of tax

- § 4081(d)(2)(B): Pub. L. 115–63 substituted “March 31, 2018” for “September 30, 2017”.

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

- § 4083(b): Pub. L. 115–63 substituted “April 1, 2018” for “October 1, 2017”.

## § 4261: Imposition of tax

- § 4261(j): Pub. L. 115–63, § 202(c)(2), substituted “March 31, 2018” for “September 30, 2017”.
- § 4261(k)(1)(A)(ii): Pub. L. 115–63, § 202(b)(1), substituted “March 31, 2018” for “September 30, 2017”.

## § 4271: Imposition of tax

- § 4271(d)(1)(A)(ii): Pub. L. 115–63 substituted “March 31, 2018” for “September 30, 2017”.

## § 9502: Airport and Airway Trust Fund

- § 9502(d)(1): Pub. L. 115–63, § 201(a)(1), substituted “April 1, 2018” for “October 1, 2017” in introductory provisions.
- § 9502(d)(1)(A): Pub. L. 115–63, § 201(a)(2), inserted “or the Disaster Tax Relief and Airport and Airway Extension Act of 2017” before semicolon at end.
- § 9502(e)(2): Pub. L. 115–63, § 201(b), substituted “April 1, 2018” for “October 1, 2017”.