# Pub. L. 118-15: changes to the Internal Revenue Code

2023-09-30, 137 Stat. 85. Source: <https://www.govinfo.gov/link/plaw/118/public/15>.

## Legislative history

- Bill: [H.R. 5860](https://www.congress.gov/bill/118th-congress/house-bill/5860)
- Bluebook: [JCT general explanation (2025)](https://www.govinfo.gov/app/details/CPRT-118JPRT58326)

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

- § 4043(d): Pub. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”.

## § 4081: Imposition of tax

- § 4081(d)(2)(B): Pub. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”.

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

- § 4083(b): Pub. L. 118–15 substituted “January 1, 2024” for “October 1, 2023”.

## § 4261: Imposition of tax

- § 4261(j): Pub. L. 118–15, § 2212(c)(3), substituted “December 31, 2023” for “September 30, 2023”.
- § 4261(k)(1)(A)(ii): Pub. L. 118–15, § 2212(b)(1), substituted “December 31, 2023” for “September 30, 2023”.

## § 4271: Imposition of tax

- § 4271(d)(1)(A)(ii): Pub. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”.

## § 9502: Airport and Airway Trust Fund

- § 9502(d)(1): Pub. L. 118–15, § 2211(a)(1), substituted “January 1, 2024” for “October 1, 2023” in introductory provisions.
- § 9502(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 Extensions Act” before semicolon at end.
- § 9502(e)(2): Pub. L. 118–15, § 2211(b), substituted “January 1, 2024” for “October 1, 2023”.