I 
110TH CONGRESS 
2D SESSION 
H. R. 6173 
To amend the Internal Revenue Code of 1986 to suspend temporarily the 
excise tax on aviation fuel used in commercial aviation. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 3, 2008 
Mr. SESSIONS introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to suspend 
temporarily the excise tax on aviation fuel used in com-
mercial aviation. 
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 2008’’. 
SEC. 2. SUSPENSION OF EXCISE TAX ON AVIATION FUEL 
USED IN COMMERCIAL AVIATION. 
(a) IN GENERAL.—Section 4081 of the Internal Rev-
enue Code of 1986 (relating to imposition of tax on motor 
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and aviation fuels) is amended by adding at the end the 
following new subsection: 
‘‘(f) SUSPENSION OF TAX ON KEROSENE USED IN 
COMMERCIAL AVIATION.— 
‘‘(1) IN GENERAL.—The rate of tax under sub-
section (a)(2)(C)(i) on kerosene used in commercial 
aviation shall be zero during the suspension period. 
‘‘(2) DEFINITIONS.—For purposes of paragraph 
(1)— 
‘‘(A) SUSPENSION
PERIOD.—The term 
‘suspension period’ means any period beginning 
on a tax suspension date and ending on a sus-
pension termination date. 
‘‘(B) TAX SUSPENSION DATE.—The term 
‘tax suspension date’ means— 
‘‘(i) the date which is 7 days after the 
date of the enactment of this subsection, 
and 
‘‘(ii) any date thereafter for which the 
price of a barrel of crude oil is not less 
than the price of a barrel of crude oil on 
the date of enactment of this subsection. 
‘‘(C) SUSPENSION TERMINATION DATE.— 
The term ‘suspension termination date’ means 
the earlier of— 
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‘‘(i) the first day after any 5-day pe-
riod beginning after a tax suspension date 
for which the price of a barrel of crude oil 
on each of the days of such period is 75 
percent or less of such price on the date of 
enactment of this subsection, or 
‘‘(ii) the date which is 2 years after 
the date of the enactment of this sub-
section. 
‘‘(D) DETERMINATION
OF
PRICE.—For 
purposes of this paragraph, the price of a barrel 
of crude oil shall be the average price for West 
Texas Intermediate crude, as published by the 
Energy Information Administration, Depart-
ment of Energy.’’. 
(b) SUSPENSION OF TAX ON SPECIAL FUELS USED 
IN COMMERCIAL AVIATION.—Paragraph (3) of section 
4041(c) of such Code (relating to rate of tax) is amended 
by inserting ‘‘and zero with respect to any such sale or 
use for commercial aviation during a suspension period (as 
defined in section 4081(f)(2)(A)’’ after ‘‘aviation’’. 
(c) SUSPENSION OF LIMITATION ON REFUNDS FOR 
KEROSENE USED IN COMMERCIAL AVIATION.—Subpara-
graph (A) of section 6427(l)(4) of such Code (relating to 
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refunds for kerosene used in aviation) is amended by add-
ing at the end the following flush sentence: 
‘‘Clause (ii) shall not apply during a suspension 
period (as defined in section 4081(f)(2)(A).’’. 
(d) MAINTENANCE OF TRUST FUND DEPOSITS.—In 
determining the amounts to be appropriated to the Airport 
and Airway Trust Fund under section 9502 of the Inter-
nal Revenue Code of 1986, an amount equal to the reduc-
tion in revenues to the Treasury by reason of the amend-
ments made by this section shall be treated as taxes re-
ceived in the Treasury under section 4081 of such Code 
attributable to the rate specified in section 4081(a)(2)(C) 
thereof. 
(e) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall take effect on the date of the enact-
ment of this Act. 
Æ 
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