H.R. 3796 — what changed
To provide for the extension of taxes funding the Airport and Airway Trust Fund and to require the designation of certain airports as ports of entry.
From Introduced in House to Reported in House. 1 section amended between Introduced in House and Reported in House.
Section 1 Extension of taxes funding airport and airways trust fund
changed
Fuel—Fuel taxes— Section 4081(d)(2)(B) of the Internal Revenue Code of 1986 is amended by striking “September 30, 2023” and inserting “September 30, 2028”.
changed
Ticket—Ticket taxes—
Persons— Section 4261(k)(1)(A)(ii) of such Code is amended by striking “September 30, 2023” and inserting “September 30, 2028”.
Property— Section 4271(d)(1)(A)(ii) of such Code is amended by striking “September 30, 2023” and inserting “September 30, 2028”.
Fractional ownership programs—
Fuel tax— Section 4043(d) of such Code is amended by striking “September 30, 2023” and inserting “September 30, 2028”.
Treatment as noncommercial aviation— Section 4083(b) of such Code is amended by striking “October 1, 2023” and inserting “October 1, 2028”.
Exemption from ticket tax— Section 4261(j) of such Code is amended by striking “September 30, 2023” and inserting “September 30, 2028”.