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(i) by striking ‘‘paragraph (2)(C)(i)’’ 
in clause (i) and inserting ‘‘paragraph 
(2)(C)’’, and 
(ii) by striking ‘‘paragraph (2)(C)(ii)’’ 
in clause (ii) and inserting ‘‘paragraph 
(2)(A)(iv)’’. 
(D) Section 4081(a)(4) of such Code is 
amended— 
(i) by striking ‘‘paragraph (2)(C)(i)’’ 
and inserting ‘‘paragraph (2)(C)’’, and 
(ii) by striking ‘‘KEROSENE’’ in the 
heading and inserting ‘‘AVIATION-GRADE 
KEROSENE’’. 
(E) Section 4081(d)(2) of such Code is 
amended by inserting ‘‘, (a)(2)(A)(iv),’’ after 
‘‘subsections (a)(2)(A)(ii)’’. 
(b) EXTENSION.— 
(1) FUELS TAXES.—Paragraph (2) of section 
4081(d) of such Code is amended by striking ‘‘gal-
lon—’’ and all that follows and inserting ‘‘gallon 
after September 30, 2012’’. 
(2) TAXES ON TRANSPORTATION OF PERSONS 
AND PROPERTY.— 
(A) PERSONS.—Clause (ii) of section 
4261(j)(1)(A) of such Code is amended by 
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striking ‘‘September 30, 2009’’ and inserting 
‘‘September 30, 2012’’. 
(B) PROPERTY.—Clause (ii) of section 
4271(d)(1)(A) of such Code is amended by 
striking ‘‘September 30, 2009’’ and inserting 
‘‘September 30, 2012’’. 
(c) EXEMPTION FOR AVIATION-GRADE KEROSENE 
REMOVED INTO AN AIRCRAFT.—Subsection (e) of section 
4082 of such Code is amended— 
(1) by striking ‘‘kerosene’’ and inserting ‘‘avia-
tion-grade kerosene’’, 
(2) by striking ‘‘section 4081(a)(2)(A)(iii)’’ and 
inserting ‘‘section 4081(a)(2)(A)(iv)’’, and 
(3) by striking ‘‘KEROSENE’’ in the heading 
and inserting ‘‘AVIATION-GRADE KEROSENE’’. 
(d) RETAIL TAX ON AVIATION FUEL.— 
(1) 
EXEMPTION
FOR
PREVIOUSLY
TAXED 
FUEL.—Paragraph (2) of section 4041(c) of such 
Code is amended by inserting ‘‘at the rate specified 
in subsection (a)(2)(A)(iv) thereof’’ after ‘‘section 
4081’’. 
(2) RATE OF TAX.—Paragraph (3) of section 
4041(c) of such Code is amended to read as follows: 
‘‘(3) RATE OF TAX.—The rate of tax imposed 
by this subsection shall be the rate of tax in effect 
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under section 4081(a)(2)(A)(iv) (4.3 cents per gallon 
with respect to any sale or use for commercial avia-
tion).’’. 
(e) REFUNDS RELATING TO AVIATION-GRADE KER-
OSENE.— 
(1) KEROSENE
USED
IN
COMMERCIAL
AVIA-
TION.—Clause (ii) of section 6427(l)(4)(A) of such 
Code is amended by striking ‘‘specified in section 
4041(c) or 4081(a)(2)(A)(iii), as the case may be,’’ 
and inserting ‘‘so imposed’’. 
(2) KEROSENE USED IN AVIATION.—Paragraph 
(4) of section 6427(l) of such Code is amended— 
(A) by striking subparagraph (B) and re-
designating subparagraph (C) as subparagraph 
(B), and 
(B) by amending subparagraph (B), as re-
designated by subparagraph (A), to read as fol-
lows: 
‘‘(B) PAYMENTS
TO
ULTIMATE, 
REG-
ISTERED VENDOR.—With respect to any ker-
osene used in aviation (other than kerosene to 
which paragraph (6) applies), if the ultimate 
purchaser of such kerosene waives (at such time 
and in such form and manner as the Secretary 
shall prescribe) the right to payment under 
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paragraph (1) and assigns such right to the ul-
timate vendor, then the Secretary shall pay 
(without interest) the amount which would be 
paid under paragraph (1) to such ultimate ven-
dor, but only if such ultimate vendor— 
‘‘(i) is registered under section 4101, 
and 
‘‘(ii) meets the requirements of sub-
paragraph (A), (B), or (D) of section 
6416(a)(1).’’. 
(3) AVIATION-GRADE KEROSENE NOT USED IN 
AVIATION.—Subsection (l) of section 6427 of such 
Code is amended by redesignating paragraph (5) as 
paragraph (6) and by inserting after paragraph (4) 
the following new paragraph: 
‘‘(5) REFUNDS
FOR
AVIATION-GRADE
KER-
OSENE NOT USED IN AVIATION.—If tax has been im-
posed under section 4081 at the rate specified in 
section 4081(a)(2)(A)(iv) and the fuel is used other 
than in an aircraft, the Secretary shall pay (without 
interest) to the ultimate purchaser of such fuel an 
amount equal to the amount of tax imposed on such 
fuel reduced by the amount of tax that would be im-
posed under section 4041 if no tax under section 
4081 had been imposed.’’. 
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(4) CONFORMING AMENDMENTS.— 
(A) Section 6427(i)(4) of such Code is 
amended— 
(i) by striking ‘‘paragraph (4)(C) or 
(5)’’ both places it appears and inserting 
‘‘paragraph (4)(B) or (6)’’, and 
(ii) by striking ‘‘, (l)(4)(C)(ii), and 
(l)(5)’’ and inserting ‘‘and (l)(6)’’. 
(B) Section 6427(l)(1) of such Code is 
amended by striking ‘‘paragraph (4)(C)(i)’’ and 
inserting ‘‘paragraph (4)(B)(i)’’. 
(C) Section 4082(d)(2)(B) of such Code is 
amended by striking ‘‘6427(l)(5)(B)’’ and in-
serting ‘‘6427(l)(6)(B)’’. 
(f) AIRPORT AND AIRWAY TRUST FUND.— 
(1) EXTENSION
OF
TRUST
FUND
AUTHORI-
TIES.— 
(A) EXPENDITURES FROM TRUST FUND.— 
Paragraph (1) of section 9502(d) of such Code 
is amended— 
(i) by striking ‘‘October 1, 2009’’ in 
the matter preceding subparagraph (A) 
and inserting ‘‘October 1, 2012’’, and 
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