PUBLIC LAW 110–253—JUNE 30, 2008 122 STAT. 2417 

Public Law 110–253 

110th Congress 

An Act 

To amend the Internal Revenue Code of 1986 to extend the funding and expenditure 

authority of the Airport and Airway Trust Fund, and for other purposes. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. SHORT TITLE. 

This Act may be cited as the ‘‘Federal Aviation Administration 

Extension Act of 2008’’. 

SEC. 2. EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST 

FUND. 

(a) FUEL TAXES.—Subparagraph (B) of section 4081(d)(2) of 

the Internal Revenue Code of 1986 is amended by striking ‘‘June 

30, 2008’’ and inserting ‘‘September 30, 2008’’. 

(b) TICKET TAXES.— 

(1) PERSONS.—Clause (ii) of section 4261(j)(1)(A) of the 

Internal Revenue Code of 1986 is amended by striking ‘‘June 

30, 2008’’ and inserting ‘‘September 30, 2008’’. 

(2) PROPERTY.—Clause (ii) of section 4271(d)(1)(A) of such 

Code is amended by striking ‘‘June 30, 2008’’ and inserting 

‘‘September 30, 2008’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall take effect on July 1, 2008. 

SEC. 3. EXTENSION OF AIRPORT AND AIRWAY TRUST FUND EXPENDITURE AUTHORITY. 

(a) IN GENERAL.—Paragraph (1) of section 9502(d) of the 

Internal Revenue Code of 1986 is amended— 

(1) by striking ‘‘July 1, 2008’’ and inserting ‘‘October 1, 

2008’’, and 

(2) by inserting ‘‘or the Federal Aviation Administration 

Extension Act of 2008’’ before the semicolon at the end of 

subparagraph (A). 

(b) CONFORMING AMENDMENT.—Paragraph (2) of section 9502(e) 

of such Code is amended by striking the date specified in such 

paragraph and inserting ‘‘October 1, 2008’’. 

(c) EXTENSION OF EXPIRING AVIATION PROGRAM AUTHORITY.— 

(1) Section 40117(l)(7) of title 49, United States Code, is 

amended by striking ‘‘the date that is 3 years after the date 

of issuance of regulations to carry out this subsection.’’ and 

inserting ‘‘September 30, 2008.’’. 

(2) Section 47141(f) of title 49, United States Code, is 

amended by striking ‘‘September 30, 2007.’’ and inserting ‘‘September 30, 2008.’’. 

26 USC 9502. 

26 USC 4081 

note. 

26 USC 4271. 

26 USC 4261. 

26 USC 4081. 

26 USC 1 note. 

Federal Aviation 

Administration 

Extension Act of 

2008. 

June 30, 2008 

[H.R. 6327] 


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122 STAT. 2418 PUBLIC LAW 110–253—JUNE 30, 2008 

LEGISLATIVE HISTORY—H.R. 6327: 

CONGRESSIONAL RECORD, Vol. 154 (2008): 

June 24, considered and passed House. 

June 26, considered and passed Senate. 

Æ 

(3) Section 161 of the Vision 100—Century of Aviation 

Reauthorization Act (49 U.S.C. 47109 note) is amended by 

striking ‘‘fiscal year 2008 before July 1, 2008.’’ and inserting 

‘‘fiscal year 2008.’’. 

(4) Section 186(d) of the Vision 100—Century of Aviation 

Reauthorization Act (Pub. L. No. 108–176, 117 Stat. 2490, 

2518) is amended by striking ‘‘October 1, 2007, and for the 

portion of fiscal year 2008 ending before July 1, 2008,’’ and 

inserting ‘‘October 1, 2008,’’. 

(5) Section 47115(j) of title 49, United States Code, is 

amended by striking ‘‘fiscal years 2004 through 2007,’’ and 

inserting ‘‘fiscal years 2004 through 2008,’’. 

(6) Section 44302(f)(1) of title 49, United States Code, is 

amended by striking ‘‘August 31, 2008’’ and inserting 

‘‘November 30, 2008’’. 

(7) Section 44303(b) of such title is amended by striking 

‘‘December 31, 2008’’ and inserting ‘‘March 31, 2009’’. 

(d) EFFECTIVE DATE.—The amendments made by this section 

shall take effect on July 1, 2008. 

SEC. 4. EXTENSION OF AIRPORT IMPROVEMENT PROGRAM. 

(a) AUTHORIZATION OF APPROPRIATIONS.—Section 48103(5) of 

title 49, United States Code, is amended to read as follows: 

‘‘(5) $3,675,000,000 for fiscal year 2008.’’. 

(b) PROJECT GRANT AUTHORITY.—Section 47104(c) of such title 

is amended by striking ‘‘June 30, 2008,’’ and inserting ‘‘September 

30, 2008,’’. 

(c) EFFECTIVE DATE.—The amendments made by this section 

shall take effect on July 1, 2008. 

Approved June 30, 2008. 

49 USC 47104 

note. 

26 USC 9502 

note. 


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