Source: https://www.law.cornell.edu/uscode/text/26/4261
Timestamp: 2019-04-24 10:17:15+00:00

Document:
There is hereby imposed on the amount paid for taxable transportation of any person a tax equal to 7.5 percent of the amount so paid.
There is hereby imposed on the amount paid for each domestic segment of taxable transportation by air a tax in the amount of $3.00.
For purposes of this section, the term “domestic segment” means any segment consisting of 1 takeoff and 1 landing and which is taxable transportation described in section 4262(a)(1).
the tax imposed by paragraph (1) shall be determined without regard to such change in route.
There is hereby imposed a tax of $12.00 on any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins or ends in the United States.
This subsection shall not apply to any transportation all of which is taxable under subsection (a) (determined without regard to sections 4281 and 4282).
In any case in which the tax imposed by paragraph (1) applies to a domestic segment beginning or ending in Alaska or Hawaii, such tax shall apply only to departures and shall be at the rate of $6.
Except as provided in section 4263(a), the taxes imposed by this section shall be paid by the person making the payment subject to the tax.
The tax imposed by subsection (b)(1) shall not apply to any domestic segment beginning or ending at an airport which is a rural airport for the calendar year in which such segment begins or ends (as the case may be).
is not connected by paved roads to another airport.
In the case of amounts paid outside the United States for taxable transportation, the taxes imposed by subsections (a) and (b) shall apply only if such transportation begins and ends in the United States.
Any amount paid (and the value of any other benefit provided) to an air carrier (or any related person) for the right to provide mileage awards for (or other reductions in the cost of) any transportation of persons by air shall be treated for purposes of subsection (a) as an amount paid for taxable transportation, and such amount shall be taxable under subsection (a) without regard to any other provision of this subchapter.
For purposes of subparagraph (A), a corporation and all wholly owned subsidiaries of such corporation shall be treated as 1 corporation.
The Secretary shall prescribe rules which reallocate items of income, deduction, credit, exclusion, or other allowance to the extent necessary to prevent the avoidance of tax imposed by reason of this paragraph. The Secretary may prescribe rules which exclude from the tax imposed by subsection (a) amounts attributable to mileage awards which are used other than for transportation of persons by air.
the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting the year before the last nonindexed year for “calendar year 2016” in subparagraph (A)(ii) thereof.
If any increase determined under the preceding sentence is not a multiple of 10 cents, such increase shall be rounded to the nearest multiple of 10 cents.
1998 in the case of the dollar amounts contained in subsection (c).
For purposes of subparagraph (A), in the case of the tax imposed by subsection (b), the beginning of the domestic segment shall be treated as the taxable event.
If an amount is paid during a calendar year for a domestic segment beginning in a later calendar year, then the rate of tax under subsection (b) on such amount shall be the rate in effect for the calendar year in which such amount is paid.
flights on the aircraft owner’s aircraft.
such other services as are necessary to support flights operated by an aircraft owner.
For purposes of this paragraph, the term “aircraft owner” includes a person who leases the aircraft other than under a disqualified lease.
For purposes of clause (i), the term “disqualified lease” means a lease from a person providing aircraft management services with respect to such aircraft (or a related person (within the meaning of section 465(b)(3)(C)) to the person providing such services), if such lease is for a term of 31 days or less.
In the case of amounts paid to any person which (but for this subsection) are subject to the tax imposed by subsection (a), a portion of which consists of amounts described in subparagraph (A), this paragraph shall apply on a pro rata basis only to the portion which consists of amounts described in such subparagraph.
but only if the helicopter or fixed-wing aircraft does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such use. In the case of helicopter transportation described in paragraph (1), this subsection shall be applied by treating each flight segment as a distinct flight.
by a fixed-wing aircraft equipped for and exclusively dedicated on that flight to acute care emergency medical services.
No tax shall be imposed by this section or section 4271 on any air transportation exclusively for the purpose of skydiving.
No tax shall be imposed by this section or section 4271 on any air transportation by a seaplane with respect to any segment consisting of a takeoff from, and a landing on, water, but only if the places at which such takeoff and landing occur have not received and are not receiving financial assistance from the Airport and Airways Trust Fund.
No tax shall be imposed by this section or section 4271 on any air transportation if tax is imposed under section 4043 with respect to the fuel used in such transportation. This subsection shall not apply after September 30, 2023.
amounts paid during such period for transportation beginning after such period.
If, as of the date any transportation begins, the taxes imposed by this section would not have applied to such transportation if paid for on such date, any tax paid under paragraph (1)(B) with respect to such transportation shall be treated as an overpayment.
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title and Internal Revenue Service announcements listed in a table below.
The date of the enactment of this paragraph, referred to in subsec. (e)(1)(B)(ii)(II), is the date of enactment of Pub. L. 105–34, which was approved Aug. 5, 1997.
The Airport and Airway Development Act of 1970, referred to in subsec. (f), is title I of Pub. L. 91–258, May 21, 1970, 84 Stat. 219, which was classified principally to chapter 25 (§ 1701 et seq.) of former Title 49, Transportation. Sections 1 to 30 of title I of Pub. L. 91–258, which enacted sections 1701 to 1703, 1711 to 1713, and 1714 to 1730 of former Title 49 and a provision set out as a note under section 1701 of former Title 49, were repealed by Pub. L. 97–248, title V, § 523(a), Sept. 3, 1982, 96 Stat. 695. Sections 31, 51, 52(a), (b)(4), (6), (c), (d), and 53 of title I of Pub. L. 91–258 were repealed by Pub. L. 103–272, § 7(b), July 5, 1994, 108 Stat. 1379, the first section of which enacted subtitles II, III, and V to X of Title 49, Transportation. For complete classification of this Act to the Code, see Tables. For disposition of sections of former Title 49, see table at the beginning of Title 49.
The date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, referred to in subsec. (k)(1)(A)(i), is the date of enactment of Pub. L. 105–2, which was approved Feb. 28, 1997.
2018—Subsec. (b)(1). Pub. L. 115–141, § 401(b)(42), substituted “a tax in the amount of $3.00.” for “a tax in the amount determined in accordance with the following table for the period in which the segment begins:” and table which set out tax amounts ranging from $1.00 to $3.00 for segments beginning after Sept. 30, 1997, to 2002 and thereafter.
Subsec. (j). Pub. L. 115–254, § 802(c)(3), substituted “September 30, 2023” for “September 30, 2018”.
Pub. L. 115–141, § 202(c)(2), substituted “September 30, 2018” for “March 31, 2018”.
Subsec. (k)(1)(A)(ii). Pub. L. 115–254, § 802(b)(1), substituted “September 30, 2023” for “September 30, 2018”.
Pub. L. 115–141, § 202(b)(1), substituted “September 30, 2018” for “March 31, 2018”.
2017—Subsec. (e)(4)(A)(ii). Pub. L. 115–97, § 11002(d)(1)(FF), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
Subsec. (e)(5). Pub. L. 115–97, § 13822(a), added par. (5).
Subsec. (j). Pub. L. 115–63, § 202(c)(2), substituted “March 31, 2018” for “September 30, 2017”.
Subsec. (k)(1)(A)(ii). Pub. L. 115–63, § 202(b)(1), substituted “March 31, 2018” for “September 30, 2017”.
2016—Subsec. (j). Pub. L. 114–190, § 1202(c)(2), substituted “September 30, 2017” for “July 15, 2016”.
Pub. L. 114–141, § 202(c)(2), substituted “July 15, 2016” for “March 31, 2016”.
Subsec. (k)(1)(A)(ii). Pub. L. 114–190, § 1202(b)(1), substituted “September 30, 2017” for “July 15, 2016”.
Pub. L. 114–141, § 202(b)(1), substituted “July 15, 2016” for “March 31, 2016”.
2015—Subsec. (j). Pub. L. 114–55, § 202(c)(2), substituted “March 31, 2016” for “September 30, 2015”.
Subsec. (k)(1)(A)(ii). Pub. L. 114–55, § 202(b)(1), substituted “March 31, 2016” for “September 30, 2015”.
2014—Subsec. (e)(1)(C). Pub. L. 113–295, § 221(a)(104)(A), struck out subpar. (C) which provided for no phasein of reduced ticket tax for certain transportation.
Subsec. (e)(5). Pub. L. 113–295, § 221(a)(104)(B), struck out par. (5) which related to rates of ticket tax for transportation beginning before Oct. 1, 1999.
2012—Subsec. (j). Pub. L. 112–95, § 1103(c), added subsec. (j). Former subsec. (j) redesignated (k).
Subsec. (j)(1)(A)(ii). Pub. L. 112–95, § 1101(b)(1), substituted “September 30, 2015” for “February 17, 2012”.
Pub. L. 112–91 substituted “February 17, 2012” for “January 31, 2012”.
Subsec. (k). Pub. L. 112–95, § 1103(c), redesignated subsec. (j) as (k).
2011—Subsec. (j)(1)(A)(ii). Pub. L. 112–30 substituted “January 31, 2012” for “September 16, 2011”.
Pub. L. 112–27 substituted “September 16, 2011” for “July 22, 2011”.
Pub. L. 112–21 substituted “July 22, 2011” for “June 30, 2011”.
Pub. L. 112–16 substituted “June 30, 2011” for “May 31, 2011”.
Pub. L. 112–7 substituted “May 31, 2011” for “March 31, 2011”.
2010—Subsec. (j)(1)(A)(ii). Pub. L. 111–329 substituted “March 31, 2011” for “December 31, 2010”.
Pub. L. 111–249 substituted “December 31, 2010” for “September 30, 2010”.
Pub. L. 111–216 substituted “September 30, 2010” for “August 1, 2010”.
Pub. L. 111–197 substituted “August 1, 2010” for “July 3, 2010”.
Pub. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”.
Pub. L. 111–153 substituted “April 30, 2010” for “March 31, 2010”.
2009—Subsec. (j)(1)(A)(ii). Pub. L. 111–116 substituted “March 31, 2010” for “December 31, 2009”.
Pub. L. 111–69 substituted “December 31, 2009” for “September 30, 2009”.
Pub. L. 111–12 substituted “September 30, 2009” for “March 31, 2009”.
2008—Subsec. (j)(1)(A)(ii). Pub. L. 110–330 substituted “March 31, 2009” for “September 30, 2008”.
Pub. L. 110–253 substituted “September 30, 2008” for “June 30, 2008”.
Pub. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”.
2007—Subsec. (j)(1)(A)(ii). Pub. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”.
2005—Subsec. (e)(1)(B)(i). Pub. L. 109–59, § 11122(a)(1), inserted “(in the case of any airport described in clause (ii)(III), on flight segments of at least 100 miles)” after “by air”.
Subsec. (e)(1)(B)(ii)(III). Pub. L. 109–59, § 11122(a)(2), added subcl. (III).
Subsec. (e)(4)(C). Pub. L. 109–135 substituted “imposed by subsection (b)” for “imposed subsection (b)”.
Subsecs. (i), (j). Pub. L. 109–59, § 11123(a), added subsec. (i) and redesignated former subsec. (i) as (j).
2003—Subsec. (e)(4)(D). Pub. L. 108–176 added subpar. (D).
Subsecs. (e), (f). Pub. L. 105–34, § 1031(c)(2), added subsec. (e) and redesignated former subsec. (e) as (f). Former subsec. (f) redesignated (g).
Subsec. (g). Pub. L. 105–34, § 1031(c)(2), redesignated subsec. (f) as (g). Former subsec. (g) redesignated (h).
Subsec. (g)(1)(A)(ii). Pub. L. 105–34, § 1031(b)(1), substituted “September 30, 2007” for “September 30, 1997”.
Subsec. (g)(2). Pub. L. 105–34, § 1601(f)(4)(D), inserted “on that flight” after “dedicated”.
Subsec. (h). Pub. L. 105–34, § 1435(a), added subsec. (h). Former subsec. (h) redesignated (i).
Pub. L. 105–34, § 1031(c)(2), redesignated subsec. (g) as (h).
Subsec. (i). Pub. L. 105–34, § 1435(a), redesignated subsec. (h) as (i).
Subsec. (g). Pub. L. 104–188, § 1609(b), substituted “January 1, 1996, and to transportation beginning on or after the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and before January 1, 1997” for “January 1, 1996”.
1994—Subsecs. (e), (f)(2). Pub. L. 103–272, § 5(g)(2), substituted “section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code,” for “the Airport and Airway Improvement Act of 1982”.
1990—Subsecs. (a), (b). Pub. L. 101–508, § 11213(a)(1), substituted “10 percent” for “8 percent”.
Subsec. (g). Pub. L. 101–508, § 11213(d)(1), substituted “January 1, 1996” for “January 1, 1991”.
1989—Subsec. (c). Pub. L. 101–239 substituted “$6” for “$3”.
1987—Subsec. (e). Pub. L. 100–223, § 404(c), which directed the substitution of “Improvement Act” for “System Improvement Act” could not be executed because such words do not appear.
Subsec. (f). Pub. L. 100–223, § 404(a), added subsec. (f). Former subsec. (f) redesignated (g).
Pub. L. 100–223, § 402(a)(1), substituted “January 1, 1991” for “January 1, 1988”.
Subsec. (g). Pub. L. 100–223, § 404(a), redesignated former subsec. (f) as (g).
“(B) the exploration for oil or gas, or”.
1984—Subsec. (e)(1). Pub. L. 98–369 amended par. (1) generally, designating existing provisions as subpar. (A) and adding subpar. (B).
1982—Subsec. (e). Pub. L. 97–248 substituted provisions relating to exemptions for certain helicopter uses for provisions that effective with respect to transportation beginning after Sept. 30, 1980, the rate of taxes imposed by subsecs. (a) and (b) would be 5 percent and taxes imposed by subsec. (c) would not apply.
Subsec. (f). Pub. L. 97–248 added subsec. (f).
1980—Subsec. (e). Pub. L. 96–298 substituted “September 30, 1980” for “June 30, 1980”.
1976—Subsec. (a). Pub. L. 94–455, § 1904(a)(7)(A), struck out “which begins after June 30, 1970” after “any person”.
Subsec. (b). Pub. L. 94–455, § 1904(a)(7)(A), struck out “which begins after June 30, 1970” after “with transportation”.
Subsec. (c). Pub. L. 94–455, § 1904(a)(7)(B), struck out “and begins after June 30, 1970” after “United States”.
1970—Subsec. (a). Pub. L. 91–258 consolidated former provisions of subsecs. (a) and (b) for imposition of tax on amounts paid within and outside the United States, substituting an 8 percent rate commencing after June 30, 1970, for prior 5 percent rate commencing after Nov. 15, 1962.
Subsec. (b). Pub. L. 91–258 redesignated subsec. (c) as (b), substituting an 8 percent rate in connection with transportation which begins after June 30, 1970, and with respect to which a tax is imposed by subsec. (a) for prior 5 percent rate in connection with transportation which began after Nov. 15, 1962, and with respect to which a tax had been imposed by former provisions of subsecs. (a) and (b). Former subsec. (b) provisions for imposition of tax on amounts paid outside the United States were incorporated in subsec. (a).
Subsecs. (c), (d). Pub. L. 91–258 added subsec. (c), redesignated former subsec. (c) as (d), and substituted “section 4263(a)” for “section 4264”.
Subsec. (e). Pub. L. 91–258 added subsec. (e).
1965—Pub. L. 89–44 substituted “November 15, 1962” for “November 15, 1962, and before July 1, 1965” wherever appearing.
1964—Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” wherever appearing.
1963—Pub. L. 88–52 substituted “July 1, 1964” for “July 1, 1963” wherever appearing.
1962—Subsecs. (a), (b). Pub. L. 87–508, § 5(b), struck out imposition of tax on transportation of persons by rail, motor vehicle, or water and substituted “tax equal to 5 percent of the amount so paid in connection with transportation which begins after November 15, 1962, and before July 1, 1963” for “tax equal to 10 percent of the amount so paid for transportation which begins before November 16, 1962”.
Pub. L. 87–508, § 5(a), substituted provisions imposing a tax equal to 10 percent of the amount paid for transportation which begins before Nov. 16, 1962, for provisions imposing a tax equal to 10 percent of the amount paid before July 1, 1962, or 5 percent of the amount paid on or after July 1, 1962.
Subsec. (c). Pub. L. 87–508, § 5(b), substituted “tax equivalent to 5 percent of the amount so paid in connection with transportation which begins after November 15, 1962, and before July 1, 1963” for “tax equivalent to 10 percent of the amount so paid in connection with transportation which begins before November 16, 1962”.
Pub. L. 87–508, § 5(a), substituted provision imposing a tax equivalent to 10 percent of the amount paid in connection with transportation which begins before Nov. 16, 1962 for provision imposing a tax equivalent to 10 percent of the amount paid before July 1, 1962, or 5 percent of the amount paid on or after July 1, 1962.
1961—Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961”, wherever appearing.
1960—Pub. L. 86–564 substituted “July 1, 1961” for “July 1, 1960” wherever appearing.
1959—Pub. L. 86–75 reduced tax on transportation of persons from ten to five percent effective July 1, 1960.
1956—Subsec. (a). Act July 25, 1956, § 1, substituted “taxable transportation (as defined in section 4262) of any person by rail, motor vehicle, water, or air a tax” for “the transportation of persons by rail, motor vehicle, water, or air within or without the United States a tax”.
Subsec. (b). Act July 25, 1956, § 1, substituted “taxable transportation (as defined in section 4262) of any person by rail, motor vehicle, water, or air, but only if such transportation begins and ends in the United States” for “transportation of persons by rail, motor vehicle, water, or air which begins and ends in the United States”.
Subsec. (d). Act July 25, 1956, § 4(b), substituted “Except as provided in section 4264, the” for “The”.
Amendment by section 11002(d)(1)(FF) of Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Pub. L. 115–97, set out as a note under section 1 of this title.
Amendment by section 1101(b)(1) of Pub. L. 112–95 effective Feb. 18, 2012, see section 1101(c) of Pub. L. 112–95, set out as an Effective and Termination Dates of 2012 Amendment note under section 4081 of this title.
Amendment by Pub. L. 112–91 effective Feb. 1, 2012, see section 2(c) of Pub. L. 112–91, set out as an Effective and Termination Dates of 2012 Amendment note under section 4081 of this title.
Amendment by Pub. L. 112–30 effective Sept. 17, 2011, see section 202(c) of Pub. L. 112–30, set out as a note under section 4081 of this title.
Amendment by Pub. L. 112–27 effective July 23, 2011, see section 2(c) of Pub. L. 112–27, set out as a note under section 4081 of this title.
Amendment by Pub. L. 112–21 effective July 1, 2011, see section 2(c) of Pub. L. 112–21, set out as a note under section 4081 of this title.
Amendment by Pub. L. 112–16 effective June 1, 2011, see section 2(c) of Pub. L. 112–16, set out as a note under section 4081 of this title.
Amendment by Pub. L. 112–7 effective Apr. 1, 2011, see section 2(c) of Pub. L. 112–7, set out as a note under section 4081 of this title.
Amendment by Pub. L. 111–329 effective Jan. 1, 2011, see section 2(c) of Pub. L. 111–329, set out as a note under section 4081 of this title.
Amendment by Pub. L. 111–249 effective Oct. 1, 2010, see section 2(c) of Pub. L. 111–249, set out as a note under section 4081 of this title.
Amendment by Pub. L. 111–216 effective Aug. 2, 2010, see section 101(c) of Pub. L. 111–216, set out as a note under section 4081 of this title.
Amendment by Pub. L. 111–197 effective July 4, 2010, see section 2(c) of Pub. L. 111–197, set out as a note under section 4081 of this title.
Amendment by Pub. L. 111–161 effective May 1, 2010, see section 2(c) of Pub. L. 111–161, set out as a note under section 4081 of this title.
Amendment by Pub. L. 111–153 effective Apr. 1, 2010, see section 2(c) of Pub. L. 111–153, set out as a note under section 4081 of this title.
Amendment by Pub. L. 111–116 effective Jan. 1, 2010, see section 2(c) of Pub. L. 111–116, set out as a note under section 4081 of this title.
Amendment by Pub. L. 111–69 effective Oct. 1, 2009, see section 2(c) of Pub. L. 111–69, set out as a note under section 4081 of this title.
Amendment by Pub. L. 111–12 effective Apr. 1, 2009, see section 2(c) of Pub. L. 111–12, set out as a note under section 4081 of this title.
Amendment by Pub. L. 110–330 effective Oct. 1, 2008, see section 2(c) of Pub. L. 110–330, set out as a note under section 4081 of this title.
Amendment by Pub. L. 110–253 effective July 1, 2008, see section 2(c) of Pub. L. 110–253, set out as a note under section 4081 of this title.
Amendment by Pub. L. 110–190 effective Mar. 1, 2008, see section 2(c) of Pub. L. 110–190, set out as a note under section 4081 of this title.
Amendment by Pub. L. 110–161 effective Oct. 1, 2007, see section 116(d) of div. K of Pub. L. 110–161, set out as a note under section 4081 of this title.
Amendment by section 11123(a) of Pub. L. 109–59 applicable to transportation beginning after Sept. 30, 2005, see section 11123(c) of Pub. L. 109–59, set out as a note under section 4083 of this title.
Except as otherwise provided in this paragraph, the amendments made by subsections (b) and (c) [amending this section and sections 4263 and 4271 of this title] shall apply to transportation beginning on or after October 1, 1997.
the amendment made to section 4263(c) of such Code shall apply to the extent related to taxes imposed under the amendment made to such section 4261(c) on the amounts described in clause (i).
Paragraph (3) of section 4261(e) of the Internal Revenue Code of 1986 (as added by the amendment made by subsection (c)) shall apply to amounts paid (and other benefits provided) after September 30, 1997.
Amendment by section 1601(f)(4)(D) of Pub. L. 105–34 effective as if included in the provisions of the Small Business Job Protection Act of 1996, Pub. L. 104–188, to which it relates, see section 1601(j) of Pub. L. 105–34, set out as a note under section 23 of this title.
The amendments made by subsection (b) [amending this section and section 4271 of this title] shall apply to transportation beginning on or after such 7th day [means the 7th day after Feb. 28, 1997].
Except as provided in subparagraph (C), the amendments made by subsection (b) shall not apply to any amount paid before such 7th day.
Amendment by Pub. L. 104–188 effective on 7th calendar day after Aug. 20, 1996, but not applicable to any amount paid before such date, see section 1609(i) of Pub. L. 104–188, set out as a note under section 4041 of this title.
Amendment by Pub. L. 91–258 applicable to transportation beginning after June 30, 1970, see section 211(b) of Pub. L. 91–258, set out as a note under section 4041 of this title.
For provisions that nothing in amendment by section 401(b)(42) of Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.
Due date for deposits of taxes imposed by this section which would be required to be made after Aug. 14, 1997, and before Oct. 1, 1997, to be Oct. 10, 1997, and due date for deposits of taxes imposed by this section which would be required to be made after Aug. 14, 1998, and before Oct. 1, 1998, to be Oct. 5, 1998, see section 1031(g) of Pub. L. 105–34, set out as a note under section 6302 of this title.
2011—Internal Revenue News Release IR 2010–129, Dec. 29, 2010.
2010—Internal Revenue News Release IR 2009–120, Dec. 23, 2009.

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