Airport and Airway Extension Act of 2008
PL 110-190 (H.R.5270), enacted 02/28/2008

122 STAT. 643 
PUBLIC LAW 110–190—FEB. 28, 2008 
Public Law 110–190 
110th Congress 
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. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
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 AIRWAY TRUST 
FUND. 
(a) FUEL TAXES.—Subparagraph (B) of section 4081(d)(2) of 
the Internal Revenue Code of 1986 is amended by striking ‘‘Feb-
ruary 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 EXPENDI-
TURE 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 Extension 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 paragraph (3); 
26 USC 9502 
note. 
26 USC 4081. 
26 USC 1 note. 
Airport and 
Airway 
Extension Act of 
2008. 
Feb. 28, 2008 
[H.R. 5270] 
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122 STAT. 644 
PUBLIC LAW 110–190—FEB. 28, 2008 
(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 beginning 
October 1, 2007.’’. 
(2) OBLIGATION OF AMOUNTS.—Sums made available pursu-
ant to the amendment made by paragraph (1) may be obligated 
at any time through September 30, 2008, and shall remain 
available until expended. 
(3) PROGRAM
IMPLEMENTATION.—For purposes of calcu-
lating 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 Administra-
tion shall— 
(A) first calculate such funding apportionments 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 calculated under 
subparagraph (A); and 
(ii) 
amounts 
available 
pursuant 
to 
sections 
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 Reauthorization 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 section 186(d) 
of such Act (117 Stat. 2518) is amended by inserting ‘‘and for 
Applicability. 
49 USC 41731 
note. 
49 USC 41731 
note. 
49 USC 47104. 
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122 STAT. 645 
PUBLIC LAW 110–190—FEB. 28, 2008 
LEGISLATIVE HISTORY—H.R. 5270: 
CONGRESSIONAL RECORD, Vol. 154 (2008): 
Feb. 12, considered and passed House. 
Feb. 13, considered and passed Senate. 
the portion of fiscal year 2008 ending before July 1, 2008,’’ after 
‘‘2007,’’. 
Approved February 28, 2008. 
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