# Pub. L. 118-34: changes to the Internal Revenue Code

2023-12-26, 137 Stat. 1115. Source: <https://www.govinfo.gov/link/plaw/118/public/34>.

## Legislative history

- Bill: [H.R. 6503](https://www.congress.gov/bill/118th-congress/house-bill/6503)
- 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. 118–34 substituted “March 8, 2024” for “December 31, 2023”.

## § 4081: Imposition of tax

- § 4081(d)(2)(B): Pub. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”.

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

- § 4083(b): Pub. L. 118–34 substituted “March 9, 2024” for “January 1, 2024”.

## § 4261: Imposition of tax

- § 4261(j): Pub. L. 118–34, § 202(c)(3), substituted “March 8, 2024” for “December 31, 2023”.
- § 4261(k)(1)(A)(ii): Pub. L. 118–34, § 202(b)(1), substituted “March 8, 2024” for “December 31, 2023”.

## § 4271: Imposition of tax

- § 4271(d)(1)(A)(ii): Pub. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”.

## § 9502: Airport and Airway Trust Fund

- § 9502(d)(1): Pub. L. 118–34, § 201(a)(1), substituted “March 9, 2024” for “January 1, 2024” in introductory provisions.
- § 9502(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 end.
- § 9502(e)(2): Pub. L. 118–34, § 201(b), substituted “March 9, 2024” for “January 1, 2024”.