IB
Union Calendar No. 4
105TH CONGRESS
1ST SESSION
H. R. 668
[Report No. 105–5]
To amend the Internal Revenue Code of 1986 to reinstate the Airport and
Airway Trust Fund excise taxes, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 11, 1997
Mr. ARCHER introduced the following bill; which was referred to the
Committee on Ways and Means
FEBRUARY 13, 1997
Committed to the Committee of the Whole House on the State of the Union
and ordered to be printed
A BILL
To amend the Internal Revenue Code of 1986 to reinstate
the Airport and Airway Trust Fund excise taxes, and
for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Airport and Airway Trust Fund Tax Reinstatement Act
of 1997’’.
(b) AMENDMENT OF 1986 CODE.—Except as other-
wise expressly provided, whenever in this Act an amend-
ment or repeal is expressed in terms of an amendment
to, or repeal of, a section or other provision, the reference
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986.
SEC. 2. REINSTATEMENT OF AIRPORT AND AIRWAY TRUST
FUND EXCISE TAXES.
(a) FUEL TAXES.—
(1) AVIATION FUEL.—Subparagraph (A) of sec-
tion 4091(b)(3) is amended to read as follows:
‘‘(A) The rate of tax specified in para-
graph (1) shall be 4.3 cents per gallon—
‘‘(i) after December 31, 1996, and be-
fore the date which is 7 days after the date
of the enactment of the Airport and Air-
way Trust Fund Tax Reinstatement Act of
1997, and
‘‘(ii) after September 30, 1997.’’
(2) AVIATION
GASOLINE.—Subsection (d) of
section 4081 is amended by striking the paragraph
(3) added by section 1609(a) of the Small Business
Job Protection Act of 1996 and by striking para-
graphs (1) and (2) and inserting the following new
paragraphs:
‘‘(1) IN GENERAL.—The rates of tax specified
in clauses (i) and (iii) of subsection (a)(2)(A) shall
be 4.3 cents per gallon after September 30, 1999.
‘‘(2) AVIATION
GASOLINE.—The rate of tax
specified in subsection (a)(2)(A)(ii) shall be 4.3
cents per gallon—
‘‘(A) after December 31, 1996, and before
the date which is 7 days after the date of the
enactment of the Airport and Airway Trust
Fund Tax Reinstatement Act of 1997, and
‘‘(B) after September 30, 1997.’’
(3) NONCOMMERCIAL
AVIATION.—Paragraph
(3) of section 4041(c) is amended to read as follows:
‘‘(3) TERMINATION.—The rate of the taxes im-
posed by paragraph (1) shall be 4.3 cents per gal-
lon—
‘‘(A) after December 31, 1996, and before
the date which is 7 days after the date of the
enactment of the Airport and Airway Trust
Fund Tax Reinstatement Act of 1997, and
‘‘(B) after September 30, 1997.’’
(b) TICKET TAXES.—
(1) PERSONS.—Subsection (g) of section 4261
is amended to read as follows:
‘‘(g) APPLICATION OF TAXES.—
‘‘(1) IN GENERAL.—The taxes imposed by this
section shall apply to—
‘‘(A) transportation beginning during the
period—
‘‘(i) beginning on the 7th day after
the date of the enactment of the Airport
and Airway Trust Fund Tax Reinstate-
ment Act of 1997, and
‘‘(ii) ending on September 30, 1997,
and
‘‘(B) amounts paid during such period for
transportation beginning after such period.
‘‘(2) REFUNDS.—If, as of the date any trans-
portation begins, the taxes imposed by this section
would not have applied to such transportation if
paid for on such date, any tax paid under paragraph
(1)(B) with respect to such transportation shall be
treated as an overpayment.’’
(2) PROPERTY.—Subsection (d) of section 4271
is amended to read as follows:
‘‘(d) APPLICATION OF TAX.—