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[112th Congress Public Law 7]
[From the U.S. Government Printing Office]

[[Page 125 STAT. 31]]

Public Law 112-7
112th 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, to amend 
title 49, United States Code, to extend the airport improvement program, 
     and for other purposes. <<NOTE: Mar. 31, 2011 -  [H.R. 1079]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Airport and 
Airway Extension Act of 2011. 26 USC 1 note.>> 
SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Airport and Airway Extension Act of 
2011''.
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 <<NOTE: 26 USC 4081.>>  is amended by 
striking ``March 31, 2011'' and inserting ``May 31, 2011''.

    (b) Ticket Taxes.--
            (1) Persons.--Clause (ii) of section 4261(j)(1)(A) of the 
        Internal Revenue Code of 1986 is amended by striking ``March 31, 
        2011'' and inserting ``May 31, 2011''.
            (2) Property.--Clause (ii) of section 4271(d)(1)(A) of such 
        Code is amended by striking ``March 31, 2011'' and inserting 
        ``May 31, 2011''.

    (c) <<NOTE: 26 USC 4081 note.>>  Effective Date.--The amendments 
made by this section shall take effect on April 1, 2011.
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 ``April 1, 2011'' and inserting ``June 1, 
        2011''; and
            (2) by inserting ``or the Airport and Airway Extension Act 
        of 2011'' 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 ``April 1, 2011'' and inserting ``June 1, 
2011''.
    (c) <<NOTE: 26 USC 9502 note.>>  Effective Date.--The amendments 
made by this section shall take effect on April 1, 2011.
SEC. 4. EXTENSION OF AIRPORT IMPROVEMENT PROGRAM.

    (a) Authorization of Appropriations.--
            (1) In general.--Section 48103 of title 49, United States 
        Code, is amended by striking the 2 paragraphs designated as 
        paragraph (8) and inserting the following:

[[Page 125 STAT. 32]]

            ``(8) <<NOTE: Time period.>>  $2,466,666,667 for the 8-month 
        period beginning on October 1, 2010.''.
            (2) Obligation of amounts.--Subject to limitations specified 
        in advance in appropriation Acts, sums made available pursuant 
        to the amendment made by paragraph (1) may be obligated at any 
        time through September 30, 2011, and shall remain available 
        until expended.
            (3) <<NOTE: Time period.>>  Program implementation.--For 
        purposes of calculating funding apportionments and meeting other 
        requirements under sections 47114, 47115, 47116, and 47117 of 
        title 49, United States Code, for the 8-month period beginning 
        on October 1, 2010, the Administrator of the Federal Aviation 
        Administration shall--
                    (A) first calculate funding apportionments on an 
                annualized basis as if the total amount available under 
                section 48103 of such title for fiscal year 2011 were 
                $3,700,000,000; and
                    (B) then reduce by 20 percent--
                          (i) all funding apportionments calculated 
                      under subparagraph (A); and
                          (ii) amounts available pursuant to sections 
                      47117(b) and 47117(f)(2) of such title.

    (b) Project Grant Authority.--Section 47104(c) of such title is 
amended by striking ``March 31, 2011,'' and inserting ``May 31, 2011,''.
SEC. 5. EXTENSION OF EXPIRING AUTHORITIES.

    (a) Section 40117(l)(7) of title 49, United States Code, is amended 
by striking ``April 1, 2011.'' and inserting ``June 1, 2011.''.
    (b) Section 44302(f)(1) of such title is amended--
            (1) by striking ``March 31, 2011,'' and inserting ``May 31, 
        2011,''; and
            (2) by striking ``June 30, 2011,'' and inserting ``August 
        31, 2011,''.

    (c) Section 44303(b) of such title is amended by striking ``June 30, 
2011,'' and inserting ``August 31, 2011,''.
    (d) Section 47107(s)(3) of such title is amended by striking ``April 
1, 2011.'' and inserting ``June 1, 2011.''.
    (e) Section 47115(j) of such title is amended by striking ``April 1, 
2011,'' and inserting ``June 1, 2011,''.
    (f) Section 47141(f) of such title is amended by striking ``March 
31, 2011.'' and inserting ``May 31, 2011.''.
    (g) Section 49108 of such title is amended by striking ``March 31, 
2011,'' and inserting ``May 31, 2011,''.
    (h) Section 161 of the Vision 100--Century of Aviation 
Reauthorization Act (49 U.S.C. 47109 note) is amended by striking 
``April 1, 2011,'' and inserting ``June 1, 2011,''.
    (i) Section 186(d) of such Act (117 Stat. 2518) is amended by 
striking ``April 1, 2011,'' and inserting ``June 1, 2011,''.

[[Page 125 STAT. 33]]

    (j) <<NOTE: Effective date. 49 USC 40117 note.>>  The amendments 
made by this section shall take effect on April 1, 2011.

    Approved March 31, 2011.

LEGISLATIVE HISTORY--H.R. 1079:
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HOUSE REPORTS: No. 111-
41, Pt. 1 (Comm. on Transportation and Infrastructure).
CONGRESSIONAL RECORD, Vol. 157 (2011):
            Mar. 29, considered and passed House and Senate.

                                  <all>
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