1979 (as continued in effect pursuant to the Inter-
national Emergency Economic Powers Act); or 
(2) exercise the authorities the President has 
under the International Emergency Economic Pow-
ers Act with respect to Cuba pursuant to a declara-
tion of national emergency required by that Act that 
is made on account of an unusual and extraordinary 
threat, that did not exist before the date of the en-
actment of this Act, to the national security, foreign 
policy, or economy of the United States. 
SEC. 9. INCREASE IN AIRPORT TICKET TAX FOR TRANSPOR-
TATION 
BETWEEN 
UNITED 
STATES 
AND 
CUBA; ESTABLISHMENT OF AGRICULTURAL 
EXPORT PROMOTION TRUST FUND. 
(a) INCREASE IN TICKET TAX.—Subsection (c) of 
section 4261 of the Internal Revenue Code of 1986 (relat-
ing to use of international travel facilities) is amended by 
adding at the end the following new paragraph: 
‘‘(4) SPECIAL RULE FOR CUBA.—In any case in 
which the tax imposed by paragraph (1) applies to 
transportation beginning or ending in Cuba before 
January 1, 2019, such tax shall be increased by 
$1.00.’’. 
(b) AGRICULTURAL EXPORT PROMOTION TRUST 
FUND.— 
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(1) IN GENERAL.—Subchapter A of chapter 98 
of the Internal Revenue Code of 1986 (relating to 
establishment of trust funds) is amended by adding 
at the end the following new section: 
‘‘SEC. 9512. AGRICULTURAL EXPORT PROMOTION TRUST 
FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund 
to be known as the ‘Agricultural Export Promotion Trust 
Fund’, consisting of such amounts as may be appropriated 
or credited to such fund as provided in this section or sec-
tion 9602(b). 
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Agricultural Export Promotion 
Trust Fund amounts equivalent to the taxes received in 
the Treasury by reason of section 4261(c)(4). 
‘‘(c) EXPENDITURES.—Amounts in the Agricultural 
Export Promotion Trust Fund shall be available, as pro-
vided by appropriation Acts, for making expenditures to 
the Office of the Secretary of Agriculture for the purposes 
set out in section 4 of the Promoting American Agricul-
tural and Medical Exports to Cuba Act of 2017.’’. 
(2) CONFORMING AMENDMENT.—Subparagraph 
(c) of section 9502(b)(1) of such Code is amended 
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by inserting ‘‘(other than by reason of subsection 
(c)(4) thereof)’’ after ‘‘sections 4261’’. 
(3) CLERICAL AMENDMENT.—The table of sec-
tions for subchapter A of chapter 98 of such Code 
is amended by adding at the end the following new 
item: 
‘‘Sec. 9512. Agricultural Export Promotion Trust Fund.’’. 
(c) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to transportation beginning 
after the 90-day period beginning on the date of the enact-
ment of this Act, except that such amendment shall not 
apply to amounts paid before the end of such period. 
Æ 
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