PUBLIC LAW 110–190—FEB. 28, 2008 122 STAT. 643 

Public Law 110–190 

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 ‘‘Airport and Airway 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 ‘‘February 29, 2008’’ and inserting ‘‘June 30, 2008’’. 

(b) TICKET TAXES.— 

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

Code is amended by striking ‘‘February 29, 2008’’ and inserting 

‘‘June 30, 2008’’. 

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

Code is amended by striking ‘‘February 29, 2008’’ and inserting 

‘‘June 30, 2008’’. 

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

shall take effect on March 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 ‘‘March 1, 2008’’ and inserting ‘‘July 1, 

2008’’, and 

(2) by inserting ‘‘or the Airport and Airway Extension Act 

of 2008’’ before the semicolon at the end of subparagraph (A). 

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

of such Code is amended by striking ‘‘March 1, 2008’’ and inserting 

‘‘July 1, 2008’’. 

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

shall take effect on March 1, 2008. 

SEC. 4. EXTENSION OF AIRPORT IMPROVEMENT PROGRAM AND OTHER 

AUTHORITIES. 

(a) AUTHORIZATION OF APPROPRIATIONS.— 

(1) IN GENERAL.—Section 48103 of title 49, United States 

Code, is amended— 

(A) by striking ‘‘and’’ at the end of paragraph (3); 

26 USC 9502 

note. 

26 USC 4081. 

26 USC 1 note. 

Airport and 

Airway 

Extension Act of 

2008. 

Feb. 28, 2008 

[H.R. 5270] 

122 STAT. 644 PUBLIC LAW 110–190—FEB. 28, 2008 

(B) by striking the period at the end of paragraph 

(4) and inserting ‘‘; and’’; and 

(C) by inserting after paragraph (4) the following: 

‘‘(5) $2,756,250,000 for the 9-month period beginning 

October 1, 2007.’’. 

(2) OBLIGATION OF AMOUNTS.—Sums made available pursuant to the amendment made by paragraph (1) may be obligated 

at any time through September 30, 2008, and shall remain 

available until expended. 

(3) 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 9-month period beginning October 

1, 2007, the Administrator of the Federal Aviation Administration shall— 

(A) first calculate such funding apportionments on an 

annualized basis as if the total amount available under 

section 48103 of such title for fiscal year 2008 were 

$3,675,000,000; and 

(B) then reduce by 25 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 ‘‘September 30, 2007,’’ and inserting ‘‘June 

30, 2008,’’. 

(c) GOVERNMENT SHARE OF CERTAIN AIP COSTS.—Section 161 

of the Vision 100—Century of Aviation Reauthorization Act (49 

U.S.C. 47109 note) is amended by striking ‘‘in each of fiscal years 

2004 through 2007’’ and inserting ‘‘in fiscal year 2008 before July 

1, 2008,’’. 

(d) ADJUSTMENT AUTHORITY.— 

(1) IN GENERAL.—Section 409(d) of such Act (49 U.S.C. 

40101 note) is amended by striking ‘‘2007.’’ and inserting 

‘‘2008.’’. 

(2) EFFECTIVE DATE.—The amendment made by paragraph 

(1) shall take effect on September 29, 2007, and shall apply 

with respect to any final order issued under section 409(c) 

of such Act that was in effect on such date. 

(e) AIRPORT ELIGIBILITY.—The first sentence of section 186(d) 

of such Act (117 Stat. 2518) is amended by inserting ‘‘and for 

Applicability. 

49 USC 41731 

note. 

49 USC 41731 

note. 

49 USC 47104. 

PUBLIC LAW 110–190—FEB. 28, 2008 122 STAT. 645 

LEGISLATIVE HISTORY—H.R. 5270: 

CONGRESSIONAL RECORD, Vol. 154 (2008): 

Feb. 12, considered and passed House. 

Feb. 13, considered and passed Senate. 

Æ 

the portion of fiscal year 2008 ending before July 1, 2008,’’ after 

‘‘2007,’’. 

Approved February 28, 2008.