Section 1 Amendments to title 49, United States Code
Written assurances on revenue use— Section 47107(b) of title 49, United States Code, is amended by adding at the end the following:
“(4) This subsection does not apply to local general sales taxes as provided in section 47133(b)(4).”
Restriction on use of revenues— Section 47133(b) of title 49, United States Code, is amended by adding at the end the following:
“(4) Local general sales taxes—Subsection (a) shall not apply to revenues from generally applicable sales taxes imposed by a local government provided—
“(A) the local government had a generally applicable sales tax that did not exclude aviation fuel in effect prior to December 9, 2014;
“(B) the local government is not a sponsor of a public airport; and
“(C) a large hub airport, which had more than 35,000,000 enplanements in calendar year 2021, is located within the jurisdiction of the local government.”