I 
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 Representa-
tives 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.— 
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(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
AVIA-
TION.—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 ‘‘Sep-
tember 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 
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(2) terminate the application of the user fee re-
quirement under section 236 of the Trade and Tar-
iff 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 instru-
ment, including a valid contract or governmental or-
dinance, with a land border crossing or a seaport not 
more than 30 miles from the airport; and 
(4) through such association, meets the numer-
ical 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 cri-
teria for establishing ports of entry and sta-
tions), as revised by Treasury Decisions 86–14 
(51 Fed. Reg. 4559) and 87–65 (52 Fed. Reg. 
16328); or 
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(B) any successor guidance or regulation. 
Æ 
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