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[110th Congress Public Law 190]
[From the U.S. Government Printing Office]

[DOCID: f:publ190.110]

[[Page 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. <<NOTE: Feb. 28, 2008 -  [H.R. 5270]>> 

    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 2008.>> 
SECTION 1. <<NOTE: 26 USC 1 note.>> 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 <<NOTE: 26 USC 4081.>> 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) <<NOTE: 26 USC 9502 note.>> 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);

[[Page 122 STAT. 644]]

                    (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) <<NOTE: 49 USC 
47104.>> 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) <<NOTE: 49 USC 41731 note.>> In general.--Section 409(d) 
        of such Act (49 U.S.C. 40101 note) is amended by striking 
        ``2007.'' and inserting ``2008.''.
            (2) <<NOTE: Applicability. 49 USC 41731 note.>> 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

[[Page 122 STAT. 645]]

the portion of fiscal year 2008 ending before July 1, 2008,'' after 
``2007,''.

    Approved February 28, 2008.

LEGISLATIVE HISTORY--H.R. 5270:
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CONGRESSIONAL RECORD, Vol. 154 (2008):
            Feb. 12, considered and passed House.
            Feb. 13, considered and passed Senate.

                                  <all>
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