# Pub. L. 118-63: changes to the Internal Revenue Code

2024-05-16, 138 Stat. 1433. Source: <https://www.govinfo.gov/link/plaw/118/public/63>.

## Legislative history

- Bill: [H.R. 3935](https://www.congress.gov/bill/118th-congress/house-bill/3935)
- House report: [H. Rept. 118-138](https://www.govinfo.gov/content/pkg/CRPT-118hrpt138/html/CRPT-118hrpt138.htm)
- 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. 118–63 substituted “September 30, 2028” for “May 10, 2024”.

## § 4081: Imposition of tax

- § 4081(d)(2)(B): Pub. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”.

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

- § 4083(b): Pub. L. 118–63 substituted “October 1, 2028” for “May 11, 2024”.

## § 4261: Imposition of tax

- § 4261(j): Pub. L. 118–63, § 1302(c)(3), substituted “September 30, 2028” for “May 10, 2024”.
- § 4261(k)(1)(A)(ii): Pub. L. 118–63, § 1302(b)(1), substituted “September 30, 2028” for “May 10, 2024”.

## § 4271: Imposition of tax

- § 4271(d)(1)(A)(ii): Pub. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”.

## § 9502: Airport and Airway Trust Fund

- § 9502(d)(1): Pub. L. 118–63, § 1301(a)(1), substituted “October 1, 2028” for “May 11, 2024” in introductory provisions.
- § 9502(d)(1)(A): Pub. L. 118–63, § 1301(a)(2), inserted “or the FAA Reauthorization Act of 2024” before semicolon at end.
- § 9502(e)(2): Pub. L. 118–63, § 1301(b), substituted “October 1, 2028” for “May 11, 2024”.