An Act to amend the Internal Revenue Code of 1954 to exempt certain aircraft museums from Federal fuel taxes and the Federal tax on the use of civil aircraft, and for other purposes.
PL 94-530 (H.R.10101), enacted 10/17/1976

PUBLIC LAW 94-530—OCT. 17, 1976 
90 STAT. 24fli7 
Public Law 94-530 
94th Congress 
An Act 
To amend the Internal Revenue Code of 1954 to exempt certain aircraft museums 
from Federal fuel taxes and the Federal tax on the use of civil aircraft, and 
for other purposes. 
Oct. 17, 1976 
[H.R. 10101] 
Taxes. 
Certain aircraft 
museums, fuel 
tax exemption. 
26 use 4041. 
26 use 6427. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America 
in Congress assembled^ That (a) section 
4041 of the Internal Revenue Code of 1954 (relating to tax on special 
fuels) is 'amended by redesignating subsection (h) as subsection (i) 
and by inserting after subsection (g) the following new subsection: 
" ( h ) EXEMPTION FOR U S E BY CERTAIN AIRCRAFT MUSEUMS.— 
"(1) EXEMPTION.—Under regulations prescribed by the Secre- 
Regulations, 
tary or his delegate, no tax shall be imposed under this section on 
any liquid sold for use or used by an aircraft museum in an air-
craft or vehicle owned by such museum and used exclusively for 
purposes set forth in paragraph (2) (C). 
"(2) DEFINITION OF AIRCRAFT MUSEUM.—For purposes of this 
subsection, the term 'aircraft' means an organization— 
"(A) described in section 501(c) (3) which is exempt from 
26 USC 501 
income tax under section 501(a), 
" (B) operated as a museum under charter by a State or the 
District of Columbia, and 
"(C) operated exclusively for the procurement, care, and 
exhibition of aircraft of the type used for combat or trans-
port in World War II.". 
(b) Section 6427 of such Code (relating to fuels not used for tax-
able purposes) is amended by redesignating subsections (d) through 
(h) as subsections /e) through (i), respectively, and by inserting after 
subsection (c) the if 
olio 
wing new subsection: 
"(d) U S E BY CERTAIN AIRCRAFT MUSEUMS.—Except as provided in 
subsection (g), if— 
"(1) any gasoline on which tax was imposed by section 4081, or 
"(2) anv fuel on the sale of which tax was imposed under sec-
tion 4041," 
is used by an aircraft museum (as defined in section 4041(h) (2)) in 
an aircraft or vehicle owned by such museum and used exclusively for 
purposes set forth in section 4041 (h) (2) (C), the Secretary or his dele-
gate shall pay (without interest) to the ultimate purchaser of such 
gasoline or fuel an amount equal to the aggregate amount of the tax 
imposed on such ,q:asoline or fuel." 
(c) (1) Subsections (a) (4) and (c) of section 39 of such Code are 26 USC 39 
each amended by striking out "6427(f)" and inserting in lieu thereof 
"6427(g)". 
(2) Subsections (a), (b) (1), and (c) of section 6427 of such Code 
are each amended by striking out " ( f ) " and inserting in lieu thereof 
(3) Subsection (e) (1) of such section 6427, as redesignated, is 
amended by striking out " ( a ) , (b), or (c)" and inserting in lieu 
thereof"(a),(b), ( c ) , o r ( d ) " . 
(4) Subsection (e)(2) of such section 6427, as redesignated, is 
amended bv striking out "(a) and ( b ) " and inserting in lieu thereof 
" ( a ) , ( b ) , a n d ( d ) " . 
Supra. 
90 STAT. 2488 
PUBLIC LAW 94-530—OCT. 17, 1976 
26 use 6427. 
26 
use 
7210, 
7603, 7604, 
7605. 
Effective date. 
26 u s e 4492. 
Ante, p. 2487. 
Effective date. 
(5) Subsection (g) (2) of such section 6427, as redesignated, is 
amended by striking out "(d) (2)" and inserting in lieu thereof "(e) 
(6) Sections 7210^ 7603, 7604(b), and 7605(a) of such Code are 
each amended by striking out "6427(e) (2)" each place it appears and 
inserting in lieu thereof "6427 (f)(2)". 
(d) The amendments made by this section shall take effect on 
October 1,1976. 
SEC. 2. (a) Subsection (a) of section 4492 of the Internal Revenue 
Code of 1954 (^defining taxable civil aircraft for purposes of the tax 
on the use of civil aircraft) is amended by adding at the end thereof 
the following new sentence: "Such term does not include any aircraft 
owned by an aircraft museum (as defined in section 4041(h) (2)) and 
used exclusively for purposes set forth in section 4041(h) (2) (C)." 
(b) The amendment made by subsection (a) shall take effect on 
July 1,1976. 
Approved October 17, 1976. 
LEGISLATIVE HISTORY: 
HOUSE REPORT No. 94-1359 (Comm. on Ways and Means). 
SENATE REPORT No. 94-1321 (eomm. on Finance). 
eONGRESSIONAL REeORD, Vol. 122 (1976): 
Aug. 2, considered and passed House. 
Oct. 1, considered and passed Senate. 
,