[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3796 Reported in House (RH)]
<DOC>
Union Calendar No. 81
118th CONGRESS
1st Session
H. R. 3796
[Report No. 118-105]
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.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 5, 2023
Mr. Smith of Missouri introduced the following bill; which was referred
to the Committee on Ways and Means
June 12, 2023
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on June 5,
2023]
_______________________________________________________________________
A BILL
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAYS TRUST FUND.
(a) 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''.
(b) Ticket Taxes.--
(1) Persons.--Section 4261(k)(1)(A)(ii) of such Code is
amended by striking ``September 30, 2023'' and inserting
``September 30, 2028''.
(2) Property.--Section 4271(d)(1)(A)(ii) of such Code is
amended by striking ``September 30, 2023'' and inserting
``September 30, 2028''.
(c) Fractional Ownership Programs.--
(1) Fuel tax.--Section 4043(d) of such Code is amended by
striking ``September 30, 2023'' and inserting ``September 30,
2028''.
(2) Treatment as noncommercial aviation.--Section 4083(b)
of such Code is amended by striking ``October 1, 2023'' and
inserting ``October 1, 2028''.
(3) Exemption from ticket tax.--Section 4261(j) of such
Code is amended by striking ``September 30, 2023'' and
inserting ``September 30, 2028''.
SEC. 2. DESIGNATION OF CERTAIN AIRPORTS AS PORTS OF ENTRY.
(a) In General.--The President shall--
(1) pursuant to the Act of August 1, 1914 (38 Stat. 623,
chapter 223; 19 U.S.C. 2), designate each airport described in
subsection (b) as a port of entry; and
(2) terminate the application of the user fee requirement
under section 236 of the Trade and Tariff Act of 1984 (19
U.S.C. 58b) with respect to the airport.
(b) Airports Described.--An airport described in this subsection is
an airport that--
(1) is a primary airport (as defined in section 47102 of
title 49, United States Code);
(2) is located not more than 30 miles from the northern or
southern international land border of the United States;
(3) is associated, through a formal, legal instrument,
including a valid contract or governmental ordinance, with a
land border crossing or a seaport not more than 30 miles from
the airport; and
(4) through such association, meets the numerical criteria
considered by U.S. Customs and Border Protection for
establishing a port of entry, as set forth in--
(A) Treasury Decision 82-37 (47 Fed. Reg. 10137;
relating to revision of customs criteria for
establishing ports of entry and stations), as revised
by Treasury Decisions 86-14 (51 Fed. Reg. 4559) and 87-
65 (52 Fed. Reg. 16328); or
(B) any successor guidance or regulation.
Union Calendar No. 81
118th CONGRESS
1st Session
H. R. 3796
[Report No. 118-105]
_______________________________________________________________________
A BILL
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.
_______________________________________________________________________
June 12, 2023
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed