To provide for the extension of taxes funding the Airport and Airway Trust Fund and to require the designation of certain airports as ports of entry.

Bill: 118-hr-3796
Sponsor: full_name: Rep. Smith, Jason [R-MO-8]
Introduced: 2023-06-05
Policy area: Foreign Trade and International Finance
Subjects: Aviation and airports

Government trust funds

Motor fuels

Sales and excise taxes
Latest action: action_date: 2023-06-12
text: Placed on the Union Calendar, Calendar No. 81.

Summaries:
action_date: 2023-06-05
action_desc: Introduced in House
text: <p><strong></strong>This bill extends certain excise taxes related to air travel. It also requires the designation of certain airports as ports of entry.</p> <p>First, the bill extends through September 30, 2028, the authority for the Federal Aviation and Administration to collect various taxes and fees to fund the Airport and Airway Trust Fund, including taxes on aviation fuel and airline tickets. </p> <p>Second, the bill requires the President to designate certain primary airports near the border as ports of entry and terminate the user fee requirement for customs services at these airports.</p>

action_date: 2023-06-12
action_desc: Reported to House
text: <p>This bill extends certain excise taxes related to air travel. It also requires the designation of certain airports as ports of entry.</p> <p>First, the bill extends through September 30, 2028, the authority for the Federal Aviation and Administration to collect various taxes and fees to fund the Airport and Airway Trust Fund, including taxes on aviation fuel and airline tickets. </p> <p>Second, the bill requires the President to designate certain primary airports near the border as ports of entry and terminate the user fee requirement for customs services at these airports.</p>

tv_txt: IB Union Calendar No. 81 118th CONGRESS 1st Session H. R. 3796 [Report No. 118–105] IN THE HOUSE OF REPRESENTATIVES June 5, 2023 Mr. Smith of Missouri introduced the following bill; which was referred to the Committee on Ways and Means June 12, 2023 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on June 5, 2023 A BILL To provide for the extension of taxes funding the Airport and Airway Trust Fund and to require the designation of certain airports as ports of entry.

1. Extension of taxes funding airport and airways trust fund (a) Fuel taxes Section 4081(d)(2)(B) of the Internal Revenue Code of 1986 is amended by striking September 30, 2023 and inserting September 30, 2028 . (b) Ticket taxes (1) Persons Section 4261(k)(1)(A)(ii) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028 . (2) Property Section 4271(d)(1)(A)(ii) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028 . (c) Fractional ownership programs (1) Fuel tax Section 4043(d) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028 . (2) Treatment as noncommercial aviation Section 4083(b) of such Code is amended by striking October 1, 2023 and inserting October 1, 2028 . (3) Exemption from ticket tax Section 4261(j) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028 . 2. Designation of certain airports as ports of entry (a) In general The President shall— (1) pursuant to the Act of August 1, 1914 (38 Stat. 623, chapter 223; 19 U.S.C. 2 ), designate each airport described in subsection (b) as a port of entry; and (2) terminate the application of the user fee requirement under section 236 of the Trade and Tariff Act of 1984 ( 19 U.S.C. 58b ) with respect to the airport. (b) Airports described An airport described in this subsection is an airport that— (1) is a primary airport (as defined in section 47102 of title 49, United States Code); (2) is located not more than 30 miles from the northern or southern international land border of the United States; (3) is associated, through a formal, legal instrument, including a valid contract or governmental ordinance, with a land border crossing or a seaport not more than 30 miles from the airport; and (4) through such association, meets the numerical criteria considered by U.S. Customs and Border Protection for establishing a port of entry, as set forth in— (A) Treasury Decision 82–37 (47 Fed. Reg. 10137; relating to revision of customs criteria for establishing ports of entry and stations), as revised by Treasury Decisions 86–14 (51 Fed. Reg. 4559) and 87–65 (52 Fed. Reg. 16328); or (B) any successor guidance or regulation.

June 12, 2023 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

tv_txt: I 118th CONGRESS 1st Session H. R. 3796 IN THE HOUSE OF REPRESENTATIVES June 5, 2023 Mr. Smith of Missouri introduced the following bill; which was referred to the Committee on Ways and Means A BILL To provide for the extension of taxes funding the Airport and Airway Trust Fund and to require the designation of certain airports as ports of entry.

1. Extension of taxes funding airport and airways trust fund (a) Fuel Section 4081(d)(2)(B) of the Internal Revenue Code of 1986 is amended by striking September 30, 2023 and inserting September 30, 2028 . (b) Ticket (1) Persons Section 4261(k)(1)(A)(ii) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028 . (2) Property Section 4271(d)(1)(A)(ii) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028 . (c) Fractional ownership programs (1) Fuel tax Section 4043(d) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028 . (2) Treatment as noncommercial aviation Section 4083(b) of such Code is amended by striking October 1, 2023 and inserting October 1, 2028 . (3) Exemption from ticket tax Section 4261(j) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028 . 2. Designation of certain airports as ports of entry (a) In general The President shall— (1) pursuant to the Act of August 1, 1914 (38 Stat. 623, chapter 223; 19 U.S.C. 2 ), designate each airport described in subsection (b) as a port of entry; and (2) terminate the application of the user fee requirement under section 236 of the Trade and Tariff Act of 1984 ( 19 U.S.C. 58b ) with respect to the airport. (b) Airports described An airport described in this subsection is an airport that— (1) is a primary airport (as defined in section 47102 of title 49, United States Code); (2) is located not more than 30 miles from the northern or southern international land border of the United States; (3) is associated, through a formal, legal instrument, including a valid contract or governmental ordinance, with a land border crossing or a seaport not more than 30 miles from the airport; and (4) through such association, meets the numerical criteria considered by U.S. Customs and Border Protection for establishing a port of entry, as set forth in— (A) Treasury Decision 82–37 (47 Fed. Reg. 10137; relating to revision of customs criteria for establishing ports of entry and stations), as revised by Treasury Decisions 86–14 (51 Fed. Reg. 4559) and 87–65 (52 Fed. Reg. 16328); or (B) any successor guidance or regulation.