Bill H.R. 3935 · House report H. Rept. 118-138 · Bluebook JCT general explanation (2025)
§ 4043 Surtax on fuel used in aircraft part of a fractional ownership program
- (d) Pub. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”.
§ 4081 Imposition of tax
- (d)(2)(B) Pub. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”.
§ 4083 Definitions; special rule; administrative authority
- (b) Pub. L. 118–63 substituted “October 1, 2028” for “May 11, 2024”.
§ 4261 Imposition of tax
- (j) Pub. L. 118–63, § 1302(c)(3), substituted “September 30, 2028” for “May 10, 2024”.
- (k)(1)(A)(ii) Pub. L. 118–63, § 1302(b)(1), substituted “September 30, 2028” for “May 10, 2024”.
§ 4271 Imposition of tax
- (d)(1)(A)(ii) Pub. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”.
§ 9502 Airport and Airway Trust Fund
- (d)(1) Pub. L. 118–63, § 1301(a)(1), substituted “October 1, 2028” for “May 11, 2024” in introductory provisions.
- (d)(1)(A) Pub. L. 118–63, § 1301(a)(2), inserted “or the FAA Reauthorization Act of 2024” before semicolon at end.
- (e)(2) Pub. L. 118–63, § 1301(b), substituted “October 1, 2028” for “May 11, 2024”.