I 
108TH CONGRESS 
1ST SESSION H. R. 1380
To suspend the excise tax on aviation fuel used in commercial aviation 
during the period of hostilities with Iraq. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 20, 2003
Mr. SESSIONS (for himself, Mr. FOLEY, Mr. TIAHRT, Mr. SULLIVAN, Mr. 
SHIMKUS, Mr. HALL, Mr. SAM JOHNSON of Texas, Mr. LAHOOD, Mr. 
SHADEGG, Mr. SWEENEY, Mr. TIBERI, Mr. ENGLISH, Mr. CANNON, Mrs. 
MYRICK, Mr. LINDER, Mr. MEEKS of New York, Mr. TOOMEY, Mr. 
SMITH of Texas, Mr. MARIO DIAZ-BALART of Florida, Mr. HENSARLING, 
Ms. DUNN, Mr. RENZI, Mr. BRADY of Texas, Mr. DREIER, and Mr. 
FLETCHER) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To suspend the excise tax on aviation fuel used in commercial 
aviation during the period of hostilities with Iraq.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Travel Related Indus-
tries Protection Act of 2003’’.
SEC. 2. SUSPENSION OF EXCISE TAX ON AVIATION FUEL 
USED IN COMMERCIAL AVIATION. 
(a) IN GENERAL.—Tax imposed under section 4091 
of the Internal Revenue Code of 1986 by reason of section 
4092(b)(2) of such Code shall be zero during the suspen-
sion period. 
(b) DEFINITIONS.—For purposes of this Act—
(1) SUSPENSION PERIOD.—The term ‘suspen-
sion period’ means the period beginning on the tax 
suspension date and ending on the suspension termi-
nation date. 
(2) TAX
SUSPENSION
DATE.—The term ‘tax 
suspension date’ means the date of the enactment of 
this Act. 
(3) SUSPENSION
TERMINATION
DATE.—The 
term ‘suspension termination date’ means the date 
which is two years after the date of the enactment 
of this Act. 
SEC. 3. FLOOR STOCK REFUNDS. 
(a) IN GENERAL.—If—
(1) before the tax suspension date, tax has been 
imposed under section 4091 of the Internal Revenue 
Code of 1986 by reason of section 4092(b)(2) of 
such Code on any liquid, and 
(2) on such date such liquid is held by a dealer 
and has not been used and is intended for sale,
there shall be credited or refunded (without interest) to 
the person who paid such tax (hereafter in this section 
referred to as the ‘‘taxpayer’’) an amount equal to the tax 
paid by the taxpayer. 
(b) TIME FOR FILING CLAIMS.—No credit or refund 
shall be allowed or made under this section unless—
(1) claim therefor is filed with the Secretary of 
the Treasury before the date which is 6 months 
after the tax suspension date, and 
(2) in any case where liquid is held by a dealer 
(other than the taxpayer) on the tax suspension 
date—
(A) the dealer submits a request for refund 
or credit to the taxpayer before the date which 
is 3 months after the tax suspension date, and 
(B) the taxpayer files with the Secretary—
(i) a certification that the taxpayer 
has given, subsequent to receipt of the re-
quest for refund or credit from such dealer 
under subparagraph (A), a credit to such 
dealer with respect to such liquid against 
a purchase by the dealer of liquid from the 
taxpayer, and 
(ii) a certification by such dealer that 
such dealer has given, subsequent to the
tax suspension date, a credit to a suc-
ceeding dealer (if any) with respect to such 
liquid against a purchase by the succeeding 
dealer of liquid from such dealer. 
(c) REASONABLENESS OF CLAIMS CERTIFIED.—Any 
certification made under subsection (b)(2)(B) shall include 
an additional certification that the claim for credit was 
reasonably based on the taxpayer’s or dealer’s past busi-
ness relationship with the succeeding dealer. 
(d) DEFINITIONS.—For purposes of this section—
(1) the terms ‘‘dealer’’ and ‘‘held by a dealer’’ 
have the respective meanings given to such terms by 
section 6412 of such Code; except that the term 
‘‘dealer’’ includes a producer, and 
(2) the term ‘‘tax suspension date’’ means the 
date which is the 7th day after the date of the en-
actment of this Act. 
(e) CERTAIN RULES TO APPLY.—Rules similar to the 
rules of subsections (b) and (c) of section 6412 of such 
Code shall apply for purposes of this section. 
SEC. 4. FLOOR STOCKS TAX. 
(a) IMPOSITION OF TAX.—In the case of any liquid 
subject to tax under section 4091 of the Internal Revenue 
Code of 1986 by reason of section 4092(b)(2) of such 
Code and on which such tax would have been imposed but
for section 2, and which is held on the suspension termi-
nation date, by any person, there is hereby imposed a floor 
stocks tax equal to the excess of the tax which would be 
imposed on such liquid had the taxable event occurred on 
such date over the tax previously paid (if any) on such 
liquid. 
(b) LIABILITY
FOR TAX
AND METHOD
OF PAY-
MENT.—
(1) LIABILITY FOR TAX.—A person holding a 
liquid on the suspension termination date, to which 
the tax imposed by subsection (a) applies shall be 
liable for such tax. 
(2) METHOD OF PAYMENT.—The tax imposed 
by subsection (a) shall be paid in such manner as 
the Secretary shall prescribe. 
(3) TIME FOR PAYMENT.—The tax imposed by 
paragraph (1) shall be paid on or before 45 days 
after the suspension termination date. 
(c) DEFINITIONS.—For purposes of this section—
(1) HELD BY A PERSON.—A liquid shall be con-
sidered as ‘‘held by a person’’ if title thereto has 
passed to such person (whether or not delivery to 
the person has been made).
(2) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Treasury or the Secretary’s del-
egate. 
(d) OTHER LAW APPLICABLE.—All provisions of law, 
including penalties, applicable with respect to the taxes 
imposed by sections 4091 and 4092 of such Code shall, 
insofar as applicable and not inconsistent with the provi-
sions of this section, apply with respect to the floor stock 
taxes imposed by subsection (a) to the same extent as if 
such taxes were imposed by such sections.
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