SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Airport and Airway 
Extension Act of 2008’’. 
SEC. 2. EXTENSION OF TAXES FUNDING AIRPORT AND AIR-
WAY TRUST FUND. 
(a) FUEL TAXES.—Subparagraph (B) of section 
4081(d)(2) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘February 29, 2008’’ and inserting 
‘‘June 30, 2008’’. 
(b) TICKET TAXES.— 
(1) 
PERSONS.—Clause 
(ii) 
of 
section 
4261(j)(1)(A) of such Code is amended by striking 
‘‘February 29, 2008’’ and inserting ‘‘June 30, 
2008’’. 
(2) 
PROPERTY.—Clause 
(ii) 
of 
section 
4271(d)(1)(A) of such Code is amended by striking 
‘‘February 29, 2008’’ and inserting ‘‘June 30, 
2008’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on March 1, 2008. 
SEC. 3. EXTENSION OF AIRPORT AND AIRWAY TRUST FUND 
EXPENDITURE AUTHORITY. 
(a) IN GENERAL.—Paragraph (1) of section 9502(d) 
of the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘March 1, 2008’’ and inserting 
‘‘July 1, 2008’’, and
(2) by inserting ‘‘or the Airport and Airway Ex-
tension Act of 2008’’ before the semicolon at the end 
of subparagraph (A). 
(b) CONFORMING AMENDMENT.—Paragraph (2) of 
section 9502(f) of such Code is amended by striking 
‘‘March 1, 2008’’ and inserting ‘‘July 1, 2008’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on March 1, 2008. 
SEC. 4. EXTENSION OF AIRPORT IMPROVEMENT PROGRAM 
AND OTHER AUTHORITIES. 
(a) AUTHORIZATION OF APPROPRIATIONS.— 
(1) IN GENERAL.—Section 48103 of title 49, 
United States Code, is amended— 
(A) by striking ‘‘and’’ at the end of para-
graph (3); 
(B) by striking the period at the end of 
paragraph (4) and inserting ‘‘; and’’; and 
(C) by inserting after paragraph (4) the 
following: 
‘‘(5) $2,756,250,000 for the 9-month period be-
ginning October 1, 2007.’’. 
(2) OBLIGATION
OF
AMOUNTS.—Sums made 
available pursuant to the amendment made by para-
graph (1) may be obligated at any time through
September 30, 2008, and shall remain available until 
expended. 
(3) PROGRAM
IMPLEMENTATION.—For pur-
poses of calculating funding apportionments and 
meeting other requirements under sections 47114, 
47115, 47116, and 47117 of title 49, United States 
Code, for the 9-month period beginning October 1, 
2007, the Administrator of the Federal Aviation Ad-
ministration shall— 
(A) first calculate such funding apportion-
ments on an annualized basis as if the total 
amount available under section 48103 of such 
title for fiscal year 2008 were $3,675,000,000; 
and 
(B) then reduce by 25 percent— 
(i) all funding apportionments cal-
culated under subparagraph (A); and 
(ii) amounts available pursuant to sec-
tions 47117(b) and 47117(f)(2) of such 
title. 
(b) PROJECT GRANT AUTHORITY.—Section 47104(c) 
of such title is amended by striking ‘‘September 30, 
2007,’’ and inserting ‘‘June 30, 2008,’’. 
(c) GOVERNMENT SHARE OF CERTAIN AIP COSTS.— 
Section 161 of the Vision 100—Century of Aviation Reau-
thorization Act (49 U.S.C. 47109 note) is amended by 
striking ‘‘in each of fiscal years 2004 through 2007’’ and 
inserting ‘‘in fiscal year 2008 before July 1, 2008,’’. 
(d) ADJUSTMENT AUTHORITY.— 
(1) IN GENERAL.—Section 409(d) of such Act 
(49 U.S.C. 40101 note) is amended by striking 
‘‘2007.’’ and inserting ‘‘2008.’’. 
(2) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall take effect on September 29, 
2007, and shall apply with respect to any final order 
issued under section 409(c) of such Act that was in 
effect on such date. 
(e) AIRPORT ELIGIBILITY.—The first sentence of sec-
tion 186(d) of such Act (117 Stat. 2518) is amended by 
inserting ‘‘and for the portion of fiscal year 2008 ending 
before July 1, 2008,’’ after ‘‘2007,’’. 
Passed the House of Representatives February 12, 
2008. 
Attest: 
Clerk.
110TH CONGRESS 
2D SESSION 
H. R. 5270 
AN ACT 
To amend the Internal Revenue Code of 1986 to 
extend the funding and expenditure authority of 
the Airport and Airway Trust Fund, and for 
other purposes.