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.



<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3796 Introduced in House (IH)]

&lt;DOC&gt;






118th CONGRESS
  1st Session
                                H. R. 3796

 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

_______________________________________________________________________

                                 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.--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.--
            (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.
                                 &lt;all&gt;
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