Pub. L. 118-34 Dec. 26, 2023

137 Stat. 1115 · Changed 6 sections of the Code

Bill H.R. 6503 · Bluebook JCT general explanation (2025)

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

  • (d) Pub. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”.

§ 4081 Imposition of tax

  • (d)(2)(B) Pub. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”.

§ 4083 Definitions; special rule; administrative authority

  • (b) Pub. L. 118–34 substituted “March 9, 2024” for “January 1, 2024”.

§ 4261 Imposition of tax

  • (j) Pub. L. 118–34, § 202(c)(3), substituted “March 8, 2024” for “December 31, 2023”.
  • (k)(1)(A)(ii) Pub. L. 118–34, § 202(b)(1), substituted “March 8, 2024” for “December 31, 2023”.

§ 4271 Imposition of tax

  • (d)(1)(A)(ii) Pub. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”.

§ 9502 Airport and Airway Trust Fund

  • (d)(1) Pub. L. 118–34, § 201(a)(1), substituted “March 9, 2024” for “January 1, 2024” in introductory provisions.
  • (d)(1)(A) Pub. L. 118–34, § 201(a)(2), inserted “or the Airport and Airway Extension Act of 2023, Part II” before semicolon at…
  • (e)(2) Pub. L. 118–34, § 201(b), substituted “March 9, 2024” for “January 1, 2024”.