An Act to amend the Airport and Airway Development Act of 1970, as amended, to increase the U.S. share of allowable project costs under such act; to amend the Federal Aviation Act of 1958, as amended, to prohibit certain State taxation of persons in air commerce, and for other purposes.
PL 93-44 (S.38), enacted 06/18/1973

88 
PUBLIC LAW 93-44-JUNE 18, 1973 
[87 STAT. 
Repeals. 
Ante, 
p. 82. 
73 Stat. 453. 
Appropriation. 
Effective dates. 
Publication in 
Federal Register. 
(60) The Act entitled "An Act to revise eligibility requirements for 
burial in national cemeteries, and for other purposes", approved Sep-
tember 14,1959 (73 Stat, 547). 
(61) The Act entitled "An Act to amend the Act of March 24,1948, 
which establishes special requirements governing the selection of 
superintendents of national cemeteries", approved August 30, 1961 
(75 Stat. 411). 
(b) Nothing in this section shall be deemed to affect in any manner 
the functions, powers, and duties of— 
(1) the Secretary of the Interior with respect to those ceme-
teries, memorials, or monuments under his jurisdiction on the 
effective date of this section, or 
(2) the Secretary of the Army, the Secretary of the Navy, or 
the Secretary of the Air Force with respect to those cemeteries, 
memorials, or monuments under his jurisdiction to which the 
transfer provisions of section 6(a) of this Act do not apply. 
SEC. 8. The first sentence of section 3505 (a) of title 38, United States 
Code, is amended by inserting immediately after the words "gratuitous 
benefits" where first appearing therein, the following: "(including the 
right to burial in a national cemetery)". 
SEC. 9. (a) The Secretary of Defense is authorized and directed to 
cause to be brought to the United States the remains of an American, 
who was a member of the Armed Forces of the United States, who 
served in Southeast Asia who lost his life during the Vietnam era, and 
whose identity has not been established, for burial in the Memorial 
Amphitheater of the National Cemetery at Arlington, Virginia. 
(b) The implementation of this section shall take place after the 
United States has concluded its participation in hostilities in South-
east Asia, as determined by the President or the Congress of the 
L'nited States. 
(c) There are authorized to be appropriated such sums as may be 
necessary to carry out the provisions of this section. 
SEC. 10. (a) The first section and sections 2, 3, 4, and 8 of this Act 
shall take effect on the date of enactment of this Act. 
(b) Clause (1) of section 5(a) shall take effect on the first day of 
the second calendar month following the date of enactment of this 
Act. 
(c) Clause (2) of section 5(a) and sections 6 and 7 of this Act shall 
take effect September 1, 1973, or on such earlier date as the President 
may prescribe and publish in the Federal Register. 
Approved June 18, 1973. 
June 18, 1973 
[S. 38] 
Public Law 93-44 
AN ACT 
To amend the Airport and Airway Development Act of 1970, as amended, to 
increase the United States share of allowable project costs under such Act, to 
amend the Federal Aviation Act of 1958, as amended, to prohibit certain State 
taxation of persons in air commerce, and for other purposes. 
Airport De-
velopment Ac-
celeration Act of 
1973. 
84 Stat. 220. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That this Act may 
be cited as the "Airport Development Acceleration Act of 1973". 
SEC. 2. Section 11(2) of the Airport and Airway Development Act 
of 1970 (49 U.S.C. 1711) is amended by inserting immediately after 
"Federal Aviation Act of 1958," the following: "and security equip-
ment required of the sponsor by the Secretary by rule or regulation 
87 STAT. ] 
PUBLIC LAW 93-44-JUNE 18, 1973 
89 
for the safety and security of persons and property on the airix)rt,''. 
SEC. 3. (a) Section 14(a) of the Airport and Airway Development 
Grants, in 
Act of 1970 (49 U.S.C. 1714(a)), is amended— 
"ITsU. 224. 
(1) by striking out "1975" in paragraph (1) and inserting in 
lieu thereof "1973, and $275,000,000 for each of the fiscal years 
1974 and 1975"; and 
(2) by striking out "1975" in paragraph (2) and inserting in 
lieu thereof "1973, and $35,000,000 for each of the fiscal years 
1974 and 1975". 
(b) Section 14(b) of the Airport and Airway Development Act of 
obUgationai au-
1970 (49 U.S.C. 1714(b)) is amended- 
, 
X^^, rMZVru.-
(1) by striking out "$840,000,000" m the first sentence thereof tion. 
and inserting in lieu thereof "$1,460,000,000"; 
(2) by striking out "extend beyond" in the second sentence 
thereof and by inserting in lieu thereof "be incurred after"; and 
(3) by striking out "and" in the last sentence thereof and insert-
ing immediately before the period ", an aggregate amount exceed-
ing $1,150,000,000 prior to June 30, 1974, and an aggregate 
amount exceeding $1,460,000,000 prior to June 30,1975". 
SEC. 4. Section 16(c) (1) of the Airport and Airway Development 
Act of 1970 (49 U.S.C. 1716(c)) is amended by inserting in the last 
sentence thereof "or the United States or an agency thereof" after 
"public agency". 
SEC. 5. Section 17 of the Airport and Airw^ay Development 
Project costs. 
Act of 1970 (49 U.S.C. 1717) relating to United States"share of project taUon. 
costs, is amended— 
(1) by striking out subsection (a) of such section and inserting 
in lieu thereof the following: 
"(a) GENERAL PROVISION.—Except as otherwise provided in this 
section, the United States share of allowable project costs payable on 
account of any approved airport development project submitted under 
section 16 of this part may not exceed— 
"(1) 50 per centum for sponsors whose airports enplane not 
less than 1 per centum of the total annual passengers enplaned by 
air carriers certificated by the Civil Aeronautics Board; and 
"(2) 75 per centum for sponsors whose airports enplane less 
than 1 per centum of the total annual passengers enplaned by air 
carriers certificated by the Civil Aeronautics Board and for spon-
sors of general aviation or reliever airports."; and 
(2) by adding at the end thereof the following new sub-
section : 
"(e) SAFETY CERTIFICATION A
N
D SECURITY EQUIPMENT.— 
"(1) To the extent that the project cost of an approved project 
for airport development represents the cost of safety equipment 
required by rule or regulation for certification of an airport 
under section 612 of the Federal Aviation Act of 1958 the United 
84 stat. 234; 
States share may not exceed 82 per centum of the allowable cost ^^49*usc M'32. 
thereof with respect to airport development project grant agree-
ments entered into after May 10,1971. 
"(2) To the extent that the project cost of an approved project 
for airport development represents the cost of security equip-
ment required by the Secretary by rule or regulation, the United 
States share may not exceed 82 per centum of the allowable cost 
90 
PUBLIC LAW 93-44-JUNE 18, 1973 
[87 STAT. 
84 Stat. 221. 
72-Stat. 797; 
84 Stat. 1502. 
49 u s e 1501. 
Prohibition ex-
emption. 
Permissible 
State taxes and 
fees. 
Nonapplica-
bility. 
thereof with respect to airport development project grant agree-
ments entered into after September 28,1971.". 
SEC. 6. The first sentence of section 12(a) of the Airport and 
Airway Development Act of 1970 (49 U.S.C. 1712(a)) is amended 
by striking out "two years" and inserting in lieu thereof "three 
years". 
SEC. 7. (a) Title X I of the Federal Aviation Act of 1958 is amended 
by adding at the end thereof the following new section: 
., . 
"STATE TAXATION or 
AIR 
COMMERCE 
"SEC. 1113. (a) No State (or political subdivision thereof, includ-
ing the Commonwealth of Puerto Rico, the Virgin Islands, Guam, 
the District of Columbia, the territories or possessions of the United 
States or political agencies of two or more States) shall levy or collect 
a tax, fee, head charge, or other charge, directly or indirectly, on per-
sons traveling in air commerce or on the carriage of persons traveling 
in air commerce or on the sale of air transportation or on the gross 
receipts derived therefrom; except that any State (or political sub-
division thereof, including the Commonwealth of Puerto Rico, the 
Virgin Islands, Guam, the District of Columbia, the territories or 
possessions of the United States or political agencies of two or more 
States) which levied a tax, fee, head charge, or other charge, directly 
or indirectly, on persons traveling in air commerce or on the carriage 
of persons traveling in air commerce or on the sale of air transportation 
or on the gross receipts derived therefrom prior to May 21,1970, shall 
be exempt from the provisions of this subsection until December 31, 
1973. 
"(b) Nothing in this section shall prohibit a State (or political 
subdivision thereof, including the Commonwealth of Puerto Rico, the 
Virgin Islands, Guam, the District of Columbia, the territories or 
possessions of the United States or political agencies of two or more 
States) from the levy or collection of taxes other than those enumerated 
in subsection (a) of this section, including property taxes, net income 
taxes, franchise taxes, and sales or use taxes on the sale of goods or 
services; and nothing in this section shall prohibit a State (or political 
subdivision thereof, mcluding the Commonwealth of Puerto Rico, the 
Virgin Islands, Guam, the District of Columbia, the territories or 
possessions of the United States or political agencies of two or more 
States) owning or operating an airport from levying or collecting 
reasonable rental charges, landing fees, and other service charges from 
aircraft operators for the use of airport facilities, 
"(c) In the case of any airport operating authority which— 
" (1) has an outstanding obligation to repay a loan or loans of 
amounts borrowed and expended for airport improvements; 
"(2) is collecting without air carrier assistance, a head tax on 
passengers in air transportation for the use of its facilities; and 
"(3) has no authority to collect any other type of tax to repay 
such loan or loans, 
the provisions of subsection (a) shall not apply to such authority until 
December 31, 1973.". 
(b) That portion of the table of contents contained in the first 
section of such Act which appears under the center heading 
"TITLE XI—MISCELLANEOUS" 
is amended by adding at the end thereof the following: 
"Sec. 1113. State taxation of air eoniuieree.". 
Approved June 18, 1973.