Bill H.R. 5860 · Bluebook JCT general explanation (2025)
§ 4043 Surtax on fuel used in aircraft part of a fractional ownership program
- (d) Pub. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”.
§ 4081 Imposition of tax
- (d)(2)(B) Pub. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”.
§ 4083 Definitions; special rule; administrative authority
- (b) Pub. L. 118–15 substituted “January 1, 2024” for “October 1, 2023”.
§ 4261 Imposition of tax
- (j) Pub. L. 118–15, § 2212(c)(3), substituted “December 31, 2023” for “September 30, 2023”.
- (k)(1)(A)(ii) Pub. L. 118–15, § 2212(b)(1), substituted “December 31, 2023” for “September 30, 2023”.
§ 4271 Imposition of tax
- (d)(1)(A)(ii) Pub. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”.
§ 9502 Airport and Airway Trust Fund
- (d)(1) Pub. L. 118–15, § 2211(a)(1), substituted “January 1, 2024” for “October 1, 2023” in introductory provisions.
- (d)(1)(A) Pub. L. 118–15, § 2211(a)(2), inserted “or title II of division B of the Continuing Appropriations Act, 2024 and Other…
- (e)(2) Pub. L. 118–15, § 2211(b), substituted “January 1, 2024” for “October 1, 2023”.