§ 4271. Imposition of tax

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1970

   Airport and Airway Revenue Act of 1970

   Pub. L. 91–258 title II § 204 · 84 Stat. 219

   Enacted · 26 U.S.C. § 4271

   Added Pub. L. 91–258, title II, § 204, May 21, 1970, 84 Stat. 239

   Source evidence

   Code source credit
   Added Pub. L. 91–258, title II, § 204, May 21, 1970, 84 Stat. 239

   Enacted provision · exact public law section
   SEC. 204. TAX ON TRANSPORTATION OF PROPERTY BY AIR. Subchapter C of chapter 33 (relating to transportation by air) Ante, p. 238; 72 Stat. 260, 26 USC 4261–4264. is amended by adding at the end thereof the following new part: “PART II— PROPERTY “4271. Imposition of tax.”. “4272. Definition of taxable transportation, etc.”. “SEC. 4271. IMPOSITION OF TAX. “(a) In General.— There is hereby imposed upon the amount paid within or without the United States for the taxable transportation (as defined in section 4272) of property which begins after June 30, 1970, ii tax equal to 5 percent of the amount so paid for such transportation, The tax imposed by this subsection shall apply only to amounts paid to a person engaged in the business of transporting property by air for hire. “(b) By Whom Paid.— “(1) In general.— Except as provided by paragraph (2), the tax imposed by subsection (a) shall be paid by the person making the payment subject to tax. “(2) Payments made outside the united states.— If a payment subject to tax under subsection (a) is made outside the United States and the person making such payment does not pay such tax, such tax— “(A) shall lie paid by the person to whom the property is delivered in the United States by the person furnishing the last segment of the taxable transportation in respect of which such tax is imposed, and “(B) shall be collected by the person furnishing the last segment of such taxable transportation. “(c) Determination of Amounts Paid in Certain Cases.— For purposes of this section, in any case in which a person engaged in the business of transporting property by air for hire and one or more other persons not so engaged jointly provide services which include taxable transportation of property, and the person so engaged receives, for the furnishing of such taxable transportation, a portion of the receipts from the joint providing of such services, the amount paid for the taxable transportation shall be treated as being the sum of (1) the portion of the receipts so received, and (2) any expenses incurred by any of the persons not so engaged which are properly attributable to such taxable transportation and which are taken into account in determining the portion of the receipts so received. (d) Termination.— Effective with respect to transportation beginning after June 30, 1980, the tax imposed by subsection (a) shall not apply. “SEC. 4272. DEFINITION OF TAXABLE TRANSPORTATION, ETC. “(a) In General.— For purposes of this part, except as provided in subsection (b), the term ‘taxable transportation’ means transportation by air which begins and ends in the United States. “(b) Exceptions.— For purposes of this part, the term ‘taxable transportation’ does not include— “(1) that portion of any transportation which meets the requirements of paragraphs (1), (2), (3), and (4) of section 4262(b), or “(2) under regulations prescribed by the Secretary or his delegate, transportation of property in the course of exportation (including shipment to a possession of the United States) by continuous movement, and in due course so exported. “(c) Excess Baggage of Passengers.— For purposes of this part, the term ‘property’ does not include excess baggage accompanying a passenger traveling on an aircraft operated on an established line. “(d) Transportation.— For purposes of this part, the term ‘transportation’ includes layover or waiting time and movement of the aircraft in deadhead service.”

2. 1976

   Pub. L. 94–455 title XIX § 1904(a)(8) · 90 Stat. 1520

   Struck · 26 U.S.C. § 4271(a)

   Pub. L. 94–455 struck out “which begins after June 30, 1970” after “of property”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 94–455 struck out “which begins after June 30, 1970” after “of property”.

   Enacted provision · exact public law section
   (8) Amendment of section 4271.— Section 4271 (a) (relating to tax on transportation of property by air) is amended by striking out “which begins after June 30, 1970,”.

3. 1980

   Pub. L. 96–298 § 1(b) · 94 Stat. 829

   Substituted · 26 U.S.C. § 4271(d)

   Pub. L. 96–298 substituted “September 30, 1980” for “June 30, 1980”

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 96–298 substituted “September 30, 1980” for “June 30, 1980”.

   Enacted provision · exact public law section
   (b) Tax on Transportation by Ant.— Sections 4261(e) and 4271(d) of such Code are each amended by striking out “June 30, 1980” and 26 USC 4261, 4271. inserting in lieu thereof “September 30, 1980”.

4. 1982

   Pub. L. 97–248 title II § 280(b) · 96 Stat. 324

   Substituted · 26 U.S.C. § 4271(d)

   Pub. L. 97–248 substituted provision that the tax imposed by subsec. (a) shall apply with respect to transportation beginning after Aug. 31, 1982, and before Jan. 1, 1988, for provision that effective with respect to transportation beginning after Sept. 30, 1980, the tax imposed by subsec. (a) would not apply

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 97–248 substituted provision that the tax imposed by subsec. (a) shall apply with respect to transportation beginning after Aug. 31, 1982, and before Jan. 1, 1988, for provision that effective with respect to transportation beginning after Sept. 30, 1980, the tax imposed by subsec. (a) would not apply.

   Enacted provision · exact public law section
   (b) Transportation of Property.— Subsection (d) of section 4271 26 USC 4271. is amended to read as follows: “(d) Termination.— The tax imposed by subsection (a) shall apply with respect to transportation beginning after August 31, 1982, and before January 1, 1988.”

5. 1987

   Airport and Airway Revenue Act of 1987

   Pub. L. 100–223 title IV § 402(a)(2) · 101 Stat. 1486

   Substituted · 26 U.S.C. § 4271(d)

   Pub. L. 100–223 substituted “1991” for “1988”

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 100–223 substituted “1991” for “1988”.

   Enacted provision · exact public law section
   (2) Section 4271(d) (relating to transportation of property by air).

6. 1990

   Revenue Reconciliation Act of 1990

   Pub. L. 101–508 § 11213(a)(2) · 104 Stat. 1388

   Substituted · 26 U.S.C. § 4271(a)

   Pub. L. 101–508, § 11213(a)(2), substituted “6.25 percent” for “5 percent”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 101–508, § 11213(a)(2), substituted “6.25 percent” for “5 percent”.

   Enacted provision · exact public law section
   (2) Transportation of property.— Subsection (a) of section 4271 is amended by striking “5 percent” and inserting “6.25 percent”.

7. 1990

   Revenue Reconciliation Act of 1990

   Pub. L. 101–508 § 11213(d)(1) · 104 Stat. 1388

   Substituted · 26 U.S.C. § 4271(d)

   Pub. L. 101–508, § 11213(d)(1), substituted “January 1, 1996” for “January 1, 1991”

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 101–508, § 11213(d)(1), substituted “January 1, 1996” for “January 1, 1991”.

   Enacted provision · exact public law section
   (1) Transportation taxes.— Sections 4261(g) and 4271(d) are each amended by striking “January 1, 1991” and inserting “January 1, 1996”.

8. 1996

   Small Business Job Protection Act of 1996

   Pub. L. 104–188 title I § 1609(b) · 110 Stat. 1755

   Substituted · 26 U.S.C. § 4271(d)

   Pub. L. 104–188 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”

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 104–188 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”.

   Enacted provision · exact public law section
   (b) Ticket Taxes.— Sections 4261(g) and 4271(d) are each amended by striking “January 1, 1996” and inserting “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”.

9. 1997

   Airport and Airway Trust Fund Tax Reinstatement Act of 1997

   Pub. L. 105–2 § 2(b)(2) · 111 Stat. 4

   Amended · 26 U.S.C. § 4271(d)

   Pub. L. 105–2 amended heading and text of subsec. (d) generally. Prior to amendment, text read as follows: “The tax imposed by subsection (a) shall apply with respect to transportation beginning after August 31, 1982, and before 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.”

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 105–2 amended heading and text of subsec. (d) generally. Prior to amendment, text read as follows: “The tax imposed by subsection (a) shall apply with respect to transportation beginning after August 31, 1982, and before 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.”

   Enacted provision · exact public law section
   (2) Property.— Subsection (d) of section 4271 is amended to read as follows: “(d) Application of Tax.— “(1) In general.— The tax imposed by subsection (a) shall apply to— “(A) transportation beginning during the period— “(i) beginning on the 7th day after the date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, and “(ii) ending on September 30, 1997, and “(B) amounts paid during such period for transportation beginning after such period. “(2) Refunds.— 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.”.

10. 1997

    Pub. L. 105–34 title X § 1031(b)(2) · 111 Stat. 788

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 105–34 substituted “September 30, 2007” for “September 30, 1997”

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A)(ii). Pub. L. 105–34 substituted “September 30, 2007” for “September 30, 1997”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) is amended by striking “September 30, 1997” and inserting “September 30, 2007”.

11. 2007

    Energy and Water Development and Related Agencies Appropriations Act, 2008

    Pub. L. 110–161 div. K title I § 116(b)(2) · 121 Stat. 1844

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A)(ii). Pub. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”.

    Enacted provision · exact public law section
    Sec. 116. The last sentence of section 215(a) of the Flood Control Act of 1968 (42 U.S.C. 1962d–5a(a)) is amended by striking “$5,000,000” and inserting “$7,000,000”.

12. 2008

    Airport and Airway Extension Act of 2008

    Pub. L. 110–190 § 2(b)(2) · 122 Stat. 643

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”.

    Enacted provision · exact public law section
    (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”.

13. 2008

    Federal Aviation Administration Extension Act of 2008

    Pub. L. 110–253 § 2(b)(2) · 122 Stat. 2417

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 110–253 substituted “September 30, 2008” for “June 30, 2008”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 110–253 substituted “September 30, 2008” for “June 30, 2008”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code 26 USC 4271. is amended by striking “June 30, 2008” and inserting “September 30, 2008”.

14. 2008

    Federal Aviation Administration Extension Act of 2008, Part II

    Pub. L. 110–330 § 2(b)(2) · 122 Stat. 3717

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 110–330 substituted “March 31, 2009” for “September 30, 2008”

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A)(ii). Pub. L. 110–330 substituted “March 31, 2009” for “September 30, 2008”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking “September 30, 2008” and inserting “March 31, 2009”.

15. 2009

    Pub. L. 111–12 § 2(b)(2) · 123 Stat. 1457

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 111–12 substituted “September 30, 2009” for “March 31, 2009”

    Unresolved: Pub. L. 111–12 was not found in the local Statutes at Large index.

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 111–12 substituted “September 30, 2009” for “March 31, 2009”.

16. 2009

    Fiscal Year 2010 Federal Aviation Administration Extension Act

    Pub. L. 111–69 § 2(b)(2) · 123 Stat. 2054

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 111–69 substituted “December 31, 2009” for “September 30, 2009”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 111–69 substituted “December 31, 2009” for “September 30, 2009”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking “September 30, 2009” and inserting “December 31, 2009”.

17. 2009

    Fiscal Year 2010 Federal Aviation Administration Extension Act, Part II

    Pub. L. 111–116 § 2(b)(2) · 123 Stat. 3031

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 111–116 substituted “March 31, 2010” for “December 31, 2009”

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A)(ii). Pub. L. 111–116 substituted “March 31, 2010” for “December 31, 2009”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking “December 31, 2009” and inserting “March 31, 2010”.

18. 2010

    Federal Aviation Administration Extension Act of 2010

    Pub. L. 111–153 § 2(b)(2) · 124 Stat. 1084

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 111–153 substituted “April 30, 2010” for “March 31, 2010”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 111–153 substituted “April 30, 2010” for “March 31, 2010”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking “March 31, 2010” and inserting “April 30, 2010”.

19. 2010

    Airport and Airway Extension Act of 2010

    Pub. L. 111–161 § 2(b)(2) · 124 Stat. 1126

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking “April 30, 2010” and inserting “July 3, 2010”.

20. 2010

    Airport and Airway Extension Act of 2010, Part II

    Pub. L. 111–197 § 2(b)(2) · 124 Stat. 1353

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 111–197 substituted “August 1, 2010” for “July 3, 2010”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 111–197 substituted “August 1, 2010” for “July 3, 2010”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking “July 3, 2010” and inserting “August 1, 2010”.

21. 2010

    Airline Safety and Federal Aviation Administration Extension Act of 2010

    Pub. L. 111–216 title I § 101(b)(2) · 124 Stat. 2348

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 111–216 substituted “September 30, 2010” for “August 1, 2010”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 111–216 substituted “September 30, 2010” for “August 1, 2010”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking “August 1, 2010” and inserting “September 30, 2010”.

22. 2010

    Airport and Airway Extension Act of 2010, Part III

    Pub. L. 111–249 § 2(b)(2) · 124 Stat. 2627

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 111–249 substituted “December 31, 2010” for “September 30, 2010”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 111–249 substituted “December 31, 2010” for “September 30, 2010”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code 26 USC 4271. is amended by striking “September 30, 2010” and inserting “December 31, 2010”.

23. 2010

    Airport and Airway Extension Act of 2010, Part IV

    Pub. L. 111–329 § 2(b)(2) · 124 Stat. 3566

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 111–329 substituted “March 31, 2011” for “December 31, 2010”

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A)(ii). Pub. L. 111–329 substituted “March 31, 2011” for “December 31, 2010”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking “December 31, 2010” and inserting “March 31, 2011”.

24. 2011

    Airport and Airway Extension Act of 2011

    Pub. L. 112–7 § 2(b)(2) · 125 Stat. 31

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 112–7 substituted “May 31, 2011” for “March 31, 2011”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 112–7 substituted “May 31, 2011” for “March 31, 2011”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking “March 31, 2011” and inserting “May 31, 2011”.

25. 2011

    Airport and Airway Extension Act of 2011, Part II

    Pub. L. 112–16 § 2(b)(2) · 125 Stat. 218

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 112–16 substituted “June 30, 2011” for “May 31, 2011”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 112–16 substituted “June 30, 2011” for “May 31, 2011”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking “May 31, 2011” and inserting “June 30, 2011”.

26. 2011

    Airport and Airway Extension Act of 2011, Part III

    Pub. L. 112–21 § 2(b)(2) · 125 Stat. 233

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 112–21 substituted “July 22, 2011” for “June 30, 2011”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 112–21 substituted “July 22, 2011” for “June 30, 2011”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking “June 30, 2011” and inserting “July 22, 2011”.

27. 2011

    Airport and Airway Extension Act of 2011, Part IV

    Pub. L. 112–27 § 2(b)(2) · 125 Stat. 270

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 112–27 substituted “September 16, 2011” for “July 22, 2011”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 112–27 substituted “September 16, 2011” for “July 22, 2011”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking “July 22, 2011” and inserting “September 16, 2011”.

28. 2011

    Airport and Airway Extension Act of 2011, Part V

    Pub. L. 112–30 title II § 202(b)(2) · 125 Stat. 357

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 112–30 substituted “January 31, 2012” for “September 16, 2011”

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A)(ii). Pub. L. 112–30 substituted “January 31, 2012” for “September 16, 2011”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking “September 16, 2011” and inserting “January 31, 2012”.

29. 2012

    Pub. L. 112–91 § 2(b)(2) · 126 Stat. 3

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 112–91 substituted “February 17, 2012” for “January 31, 2012”

    Unresolved: Pub. L. 112–91 was not found in the local Statutes at Large index.

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 112–91 substituted “February 17, 2012” for “January 31, 2012”.

    Effective date note
    Amendment by 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.

30. 2012

    FAA Modernization and Reform Act of 2012

    Pub. L. 112–95 title XI § 1101(b)(2) · 126 Stat. 11

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 112–95 substituted “September 30, 2015” for “February 17, 2012”

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A)(ii). Pub. L. 112–95 substituted “September 30, 2015” for “February 17, 2012”.

    Enacted provision · exact public law section
    (2) Property.— Clause (ii) of section 4271(d)(1)(A) is amended by striking “February 17, 2012” and inserting “September 30, 2015”.

    Effective date note
    Amendment by 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.

31. 2015

    Airport and Airway Extension Act of 2015

    Pub. L. 114–55 title II § 202(b)(2) · 129 Stat. 522

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 114–55 substituted “March 31, 2016” for “September 30, 2015”

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A)(ii). Pub. L. 114–55 substituted “March 31, 2016” for “September 30, 2015”.

    Enacted provision · exact public law section
    (2) Property.— Section 4271(d)(1)(A)(ii) of such Code is amended by striking “September 30, 2015” and inserting “March 31, 2016”.

32. 2016

    Airport and Airway Extension Act of 2016

    Pub. L. 114–141 title II § 202(b)(2) · 130 Stat. 322

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 114–141 substituted “July 15, 2016” for “March 31, 2016”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 114–141 substituted “July 15, 2016” for “March 31, 2016”.

    Enacted provision · exact public law section
    (2) Property.— Section 4271(d)(1)(A)(ii) of such Code is amended by striking “March 31, 2016” and inserting “July 15, 2016”.

33. 2016

    FAA Extension, Safety, and Security Act of 2016

    Pub. L. 114–190 title I § 1202(b)(2) · 130 Stat. 615

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 114–190 substituted “September 30, 2017” for “July 15, 2016”

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A)(ii). Pub. L. 114–190 substituted “September 30, 2017” for “July 15, 2016”.

    Enacted provision · exact public law section
    (2) Property.— Section 4271(d)(1)(A)(ii) of such Code is amended by striking “July 15, 2016” and inserting “September 30, 2017”.

34. 2017

    Disaster Tax Relief and Airport and Airway Extension Act of 2017

    Pub. L. 115–63 title II § 202(b)(2) · 131 Stat. 1168

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 115–63 substituted “March 31, 2018” for “September 30, 2017”

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A)(ii). Pub. L. 115–63 substituted “March 31, 2018” for “September 30, 2017”.

    Enacted provision · exact public law section
    (2) Property.— Section 4271(d)(1)(A)(ii) of such Code is amended by striking “September 30, 2017” and inserting “March 31, 2018”.

35. 2018

    Department of Justice Appropriations Act, 2018

    Pub. L. 115–141 div. M title I § 202(b)(2) · 132 Stat. 348

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 115–141 substituted “September 30, 2018” for “March 31, 2018”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 115–141 substituted “September 30, 2018” for “March 31, 2018”.

    Enacted provision · exact public law section
    Sec. 202. None of the funds appropriated by this title shall be available to pay for an abortion, except where the life of the mother would be endangered if the fetus were carried to term, or in the case of rape or incest: Provided, That should this prohibition be declared unconstitutional by a court of competent jurisdiction, this section shall be null and void.

36. 2018

    FAA Reauthorization Act of 2018

    Pub. L. 115–254 div. B title VIII § 802(b)(2) · 132 Stat. 3187

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 115–254 substituted “September 30, 2023” for “September 30, 2018”

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A)(ii). Pub. L. 115–254 substituted “September 30, 2023” for “September 30, 2018”.

    Enacted provision · exact public law section
    (2) Property.— Section 4271(d)(1)(A)(ii) of such Code is amended by striking “September 30, 2018” and inserting “September 30, 2023”.

37. 2023

    Continuing Appropriations Act, 2024 and Other Extensions Act

    Pub. L. 118–15 div. B title II § 2212(b)(2) · 137 Stat. 71

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 118–15 substituted “December 31, 2023” for “September 30, 2023”.

    Enacted provision · exact public law section
    (2) Property.— Section 4271(d)(1)(A)(ii) of such Code is amended by striking “September 30, 2023” and inserting “December 31, 2023”.

38. 2023

    Airport and Airway Extension Act of 2023, Part II

    Pub. L. 118–34 title II § 202(b)(2) · 137 Stat. 1112

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A)(ii). Pub. L. 118–34 substituted “March 8, 2024” for “December 31, 2023”.

    Enacted provision · exact public law section
    (2) Property.— Section 4271(d)(1)(A)(ii) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2023” and inserting “March 8, 2024”.

39. 2024

    Pub. L. 118–41 title II § 202(b)(2) · 138 Stat. 23

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 118–41 substituted “May 10, 2024” for “March 8, 2024”

    Unresolved: Pub. L. 118–41 was not found in the local Statutes at Large index.

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 118–41 substituted “May 10, 2024” for “March 8, 2024”.

40. 2024

    Pub. L. 118–63 title XIII § 1302(b)(2) · 138 Stat. 1433

    Substituted · 26 U.S.C. § 4271(d)(1)(A)(ii)

    Pub. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”

    Unresolved: Pub. L. 118–63 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    Subsec. (d)(1)(A)(ii). Pub. L. 118–63 substituted “September 30, 2028” for “May 10, 2024”.

36 of 40 references resolved to an enrolled provision · 4 unresolved