114 HR 3614 ENR: To amend title 49, United States Code, to extend authorizations for the airport improvement program, 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.House Bill3614114 HR 3614 ENR114hr3614enr114 H.R. 3614 ENRUnited States House of RepresentativesUnited States Government Publishing Officetext/xmlENPursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.ENRGPO Locator to USLM Converter 3.11.8;Stage2.202201272023-01-051141publicH. R.3614One Hundred Fourteenth Congress of the United States of AmericaA T T H E F I R S T S E S S I O NBegun and held at the City of Washington on Tuesday, the sixth day of January, two thousand and fifteenAn ActTo amend title 49, United States Code, to extend authorizations for the airport improvement program, 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; TABLE OF CONTENTS.(a) Short Title.—This Act may be cited as the “Airport and Airway Extension Act of 2015”.(b) Table of Contents.—The table of contents for this Act is as follows:
Sec. 1. TITLE I—Sec. 101. Sec. 102. Sec. 103. Sec. 104. Sec. 105. Sec. 106. Sec. 107. TITLE II—Sec. 201. Sec. 202. <num value="I">TITLE I—</num><heading>AIRPORT AND AIRWAY PROGRAMS</heading>
<section id="d91443e157" identifier="/us/bill/114/hr/3614/tI/s101" style="-uslm-lc:I650143"><num value="101">SEC. 101. </num><heading>EXTENSION OF AIRPORT IMPROVEMENT PROGRAM.</heading><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e161" identifier="/us/bill/114/hr/3614/tI/s101/a" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="a">(a) </num><heading><inline class="smallCaps">Authorization of Appropriations</inline>.—</heading><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e168" identifier="/us/bill/114/hr/3614/tI/s101/a/1" role="instruction" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="1">(1) </num><heading><inline class="smallCaps">In general</inline>.—</heading><content><ref href="/us/usc/t49/s48103/a">Section 48103(a) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>and $1,675,000,000 for the period beginning on October 1, 2015, and ending on March 31, 2016.</quotedText>”.</content></paragraph><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e188" identifier="/us/bill/114/hr/3614/tI/s101/a/2" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="2">(2) </num><heading><inline class="smallCaps">Obligation of amounts</inline>.—</heading><content>Subject to limitations specified in advance in appropriation Acts, sums made available pursuant to the amendment made by paragraph (1) may be obligated at any time through September 30, 2016, and shall remain available until expended.</content></paragraph><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e196" identifier="/us/bill/114/hr/3614/tI/s101/a/3" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="3">(3) </num><heading><inline class="smallCaps">Program implementation</inline>.—</heading><chapeau>For purposes of calculating funding apportionments and meeting other requirements under sections 47114, 47115, 47116, and 47117 of <ref href="/us/usc/t49">title 49, United States Code</ref>, for the period beginning on October 1, 2015, and ending on March 31, 2016, the Administrator of the Federal Aviation Administration shall—</chapeau><subparagraph class="indentUp1 firstIndent1 fontsize10" id="d91443e208" identifier="/us/bill/114/hr/3614/tI/s101/a/3/A" style="-uslm-lc:I650124"><num style="-uslm-lc:emspace2" value="A">(A) </num><content>first calculate such funding apportionments on an annualized basis as if the total amount available under section 48103 of such title for fiscal year 2016 were $3,350,000,000; and</content></subparagraph><subparagraph class="indentUp1 firstIndent1 fontsize10" id="d91443e212" identifier="/us/bill/114/hr/3614/tI/s101/a/3/B" style="-uslm-lc:I650124"><num style="-uslm-lc:emspace2" value="B">(B) </num><chapeau>then reduce by 50 percent—</chapeau><clause class="indentUp1 firstIndent1 fontsize10" id="d91443e216" identifier="/us/bill/114/hr/3614/tI/s101/a/3/B/i" style="-uslm-lc:I650126"><num style="-uslm-lc:emspace2" value="i">(i) </num><content>all funding apportionments calculated under subparagraph (A); and</content></clause><clause class="indentUp1 firstIndent1 fontsize10" id="d91443e220" identifier="/us/bill/114/hr/3614/tI/s101/a/3/B/ii" style="-uslm-lc:I650126"><num style="-uslm-lc:emspace2" value="ii">(ii) </num><content>amounts available pursuant to sections 47117(b) and 47117(f)(2) of such title.</content></clause></subparagraph></paragraph></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e224" identifier="/us/bill/114/hr/3614/tI/s101/b" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="b">(b) </num><heading><inline class="smallCaps">Project Grant Authority</inline>.—</heading><content><ref href="/us/usc/t49/s47104/c">Section 47104(c) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> in the matter preceding paragraph (1) by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2015,</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2016,</quotedText>”.</content></subsection></section>
<section id="d91443e245" identifier="/us/bill/114/hr/3614/tI/s102" style="-uslm-lc:I650143"><num value="102">SEC. 102. </num><heading>EXTENSION OF EXPIRING AUTHORITIES.</heading><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e249" identifier="/us/bill/114/hr/3614/tI/s102/a" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="a">(a) </num><content><ref href="/us/usc/t49/s47107/r/3">Section 47107(r)(3) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>October 1, 2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>April 1, 2016</quotedText>”.</content></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e265" identifier="/us/bill/114/hr/3614/tI/s102/b" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="b">(b) </num><content><ref href="/us/usc/t49/s47115/j">Section 47115(j) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and for the period beginning on October 1, 2015, and ending on March 31, 2016</quotedText>” after “<quotedText>fiscal years 2012 through 2015</quotedText>”.</content></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e278" identifier="/us/bill/114/hr/3614/tI/s102/c" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="c">(c) </num><content><ref href="/us/usc/t49/s47124/b/3/E">Section 47124(b)(3)(E) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and not more than $5,175,000 for the period beginning on October 1, 2015, and ending on March 31, 2016,</quotedText>” after “<quotedText>fiscal years 2012 through 2015</quotedText>”.</content></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e291" identifier="/us/bill/114/hr/3614/tI/s102/d" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="d">(d) </num><content><ref href="/us/usc/t49/s47141/f">Section 47141(f) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2016</quotedText>”.</content></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e307" identifier="/us/bill/114/hr/3614/tI/s102/e" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="e">(e) </num><content><ref href="/us/usc/t51/s50905/c/3">Section 50905(c)(3) of title 51, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>October 1, 2015,</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>April 1, 2016,</quotedText>”.</content></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e323" identifier="/us/bill/114/hr/3614/tI/s102/f" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="f">(f) </num><content>Section 186(d) of the Vision 100—Century of Aviation Reauthorization Act (<ref href="/us/stat/117/2518">117 Stat. 2518</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and for the period beginning on October 1, 2015, and ending on March 31, 2016,</quotedText>” after “<quotedText>fiscal years 2012 through 2015</quotedText>”.</content></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e337" identifier="/us/bill/114/hr/3614/tI/s102/g" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="g">(g) </num><content>Section 409(d) of the Vision 100—Century of Aviation Reauthorization Act (<ref href="/us/usc/t49/s41731">49 U.S.C. 41731 note</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2016</quotedText>”.</content></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e354" identifier="/us/bill/114/hr/3614/tI/s102/h" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="h">(h) </num><content>Section 140(c)(1) of the FAA Modernization and Reform Act of 2012 (<ref href="/us/usc/t49/s47113">49 U.S.C. 47113 note</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>fiscal years 2013 through 2015,</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>fiscal years 2013 through 2016,</quotedText>”.</content></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e371" identifier="/us/bill/114/hr/3614/tI/s102/i" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="i">(i) </num><content>Section 411(h) of the FAA Modernization and Reform Act of 2012 (<ref href="/us/usc/t49/s42301">49 U.S.C. 42301</ref> prec. note) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2016</quotedText>”.</content></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e389" identifier="/us/bill/114/hr/3614/tI/s102/j" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="j">(j) </num><content>Section 822(k) of the FAA Modernization and Reform Act of 2012 (<ref href="/us/usc/t49/s47141">49 U.S.C. 47141 note</ref>) <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2016</quotedText>”.</content></subsection></section>
<section id="d91443e407" identifier="/us/bill/114/hr/3614/tI/s103" role="instruction" style="-uslm-lc:I650143"><num value="103">SEC. 103. </num><heading>FEDERAL AVIATION ADMINISTRATION OPERATIONS.</heading><chapeau class="indentUp0 firstIndent1 fontsize10" style="-uslm-lc:I650120"> <ref href="/us/usc/t49/s106/k">Section 106(k) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e419" identifier="/us/bill/114/hr/3614/tI/s103/1" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="1">(1) </num><chapeau>in paragraph (1)—</chapeau><subparagraph class="indentUp1 firstIndent1 fontsize10" id="d91443e423" identifier="/us/bill/114/hr/3614/tI/s103/1/A" style="-uslm-lc:I650124"><num style="-uslm-lc:emspace2" value="A">(A) </num><content>in subparagraph (C) by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></subparagraph><subparagraph class="indentUp1 firstIndent1 fontsize10" id="d91443e431" identifier="/us/bill/114/hr/3614/tI/s103/1/B" style="-uslm-lc:I650124"><num style="-uslm-lc:emspace2" value="B">(B) </num><content>in subparagraph (D) by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></subparagraph><subparagraph class="indentUp1 firstIndent1 fontsize10" id="d91443e442" identifier="/us/bill/114/hr/3614/tI/s103/1/C" style="-uslm-lc:I650124"><num style="-uslm-lc:emspace2" value="C">(C) </num><content>by <amendingAction type="insert">inserting</amendingAction> after subparagraph (D) the following:<quotedContent><subparagraph class="indentUp2 firstIndent1 fontsize10" style="-uslm-lc:I650124"><num style="-uslm-lc:emspace2" value="E">“(E) </num><content>$4,870,350,000 for the period beginning on October 1, 2015, and ending on March 31, 2016.”</content></subparagraph></quotedContent>; and</content></subparagraph></paragraph><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e456" identifier="/us/bill/114/hr/3614/tI/s103/2" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="2">(2) </num><content>in paragraph (3) by <amendingAction type="insert">inserting</amendingAction> “<quotedText>and for the period beginning on October 1, 2015, and ending on March 31, 2016</quotedText>” after “<quotedText>fiscal years 2012 through 2015</quotedText>”.</content></paragraph></section>
<section id="d91443e465" identifier="/us/bill/114/hr/3614/tI/s104" role="instruction" style="-uslm-lc:I650143"><num value="104">SEC. 104. </num><heading>AIR NAVIGATION FACILITIES AND EQUIPMENT.</heading><content class="indentUp0 firstIndent1 fontsize10" style="-uslm-lc:I650120"> <ref href="/us/usc/t49/s48101/a">Section 48101(a) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp1 firstIndent1 fontsize10" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="5">“(5) </num><content>$1,300,000,000 for the period beginning on October 1, 2015, and ending on March 31, 2016.”</content></paragraph></quotedContent>.</content></section>
<section id="d91443e489" identifier="/us/bill/114/hr/3614/tI/s105" role="instruction" style="-uslm-lc:I650143"><num value="105">SEC. 105. </num><heading>RESEARCH, ENGINEERING, AND DEVELOPMENT.</heading><chapeau class="indentUp0 firstIndent1 fontsize10" style="-uslm-lc:I650120"> <ref href="/us/usc/t49/s48102/a">Section 48102(a) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e501" identifier="/us/bill/114/hr/3614/tI/s105/1" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="1">(1) </num><content>in paragraph (7) by <amendingAction type="delete">striking</amendingAction> “<quotedText>and</quotedText>” at the end;</content></paragraph><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e509" identifier="/us/bill/114/hr/3614/tI/s105/2" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="2">(2) </num><content>in paragraph (8) by <amendingAction type="delete">striking</amendingAction> the period at the end and <amendingAction type="insert">inserting</amendingAction> “<quotedText>; and</quotedText>”; and</content></paragraph><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e520" identifier="/us/bill/114/hr/3614/tI/s105/3" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="3">(3) </num><content>by <amendingAction type="add">adding</amendingAction> at the end the following:<quotedContent><paragraph class="indentUp1 firstIndent1 fontsize10" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="9">“(9) </num><content>$78,375,000 for the period beginning on October 1, 2015, and ending on March 31, 2016.”</content></paragraph></quotedContent>.</content></paragraph></section>
<section id="d91443e535" identifier="/us/bill/114/hr/3614/tI/s106" style="-uslm-lc:I650143"><num value="106">SEC. 106. </num><heading>FUNDING FOR AVIATION PROGRAMS.</heading><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e539" identifier="/us/bill/114/hr/3614/tI/s106/a" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="a">(a) </num><heading><inline class="smallCaps">In General</inline>.—</heading><chapeau><ref href="/us/usc/t49/s48114">Section 48114 of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e553" identifier="/us/bill/114/hr/3614/tI/s106/a/1" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="1">(1) </num><content>in subsection (a)(2) by <amendingAction type="delete">striking</amendingAction> “<quotedText>2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2016</quotedText>”; and</content></paragraph><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e564" identifier="/us/bill/114/hr/3614/tI/s106/a/2" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="2">(2) </num><content>in subsection (c)(2) by <amendingAction type="delete">striking</amendingAction> “<quotedText>2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>2016</quotedText>”.</content></paragraph></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e575" identifier="/us/bill/114/hr/3614/tI/s106/b" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="b">(b) </num><heading><inline class="smallCaps">Compliance With Funding Requirements</inline>.—</heading><content>The budget authority authorized in this Act, including the amendments made by this Act, shall be deemed to satisfy the requirements of subsections (a)(1)(B) and (a)(2) of <ref href="/us/usc/t49/s48114">section 48114 of title 49, United States Code</ref>, for the period beginning on October 1, 2015, and ending on March 31, 2016.</content></subsection></section>
<section id="d91443e588" identifier="/us/bill/114/hr/3614/tI/s107" role="instruction" style="-uslm-lc:I650143"><num value="107">SEC. 107. </num><heading>ESSENTIAL AIR SERVICE.</heading><content style="-uslm-lc:I650120"> <ref href="/us/usc/t49/s41742/a">Section 41742(a) of title 49, United States Code</ref>, <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>and $93,000,000 for fiscal year 2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>$93,000,000 for fiscal year 2015, and $77,500,000 for the period beginning on October 1, 2015, and ending on March 31, 2016,</quotedText>”.</content></section>
<num value="II">TITLE II—</num><heading>REVENUE PROVISIONS</heading>
<section id="d91443e613" identifier="/us/bill/114/hr/3614/tII/s201" style="-uslm-lc:I650143"><num value="201">SEC. 201. </num><heading>EXPENDITURE AUTHORITY FROM AIRPORT AND AIRWAY TRUST FUND.</heading><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e617" identifier="/us/bill/114/hr/3614/tII/s201/a" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="a">(a) </num><heading><inline class="smallCaps">In General</inline>.—</heading><chapeau>Section 9502(d)(1) of the Internal Revenue Code of 1986 <amendingAction type="amend">is amended</amendingAction>—</chapeau><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e629" identifier="/us/bill/114/hr/3614/tII/s201/a/1" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="1">(1) </num><content>by <amendingAction type="delete">striking</amendingAction> “<quotedText>October 1, 2015</quotedText>” in the matter preceding subparagraph (A) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>April 1, 2016</quotedText>”, and</content></paragraph><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e640" identifier="/us/bill/114/hr/3614/tII/s201/a/2" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="2">(2) </num><content>by <amendingAction type="delete">striking</amendingAction> the semicolon at the end of subparagraph (A) and <amendingAction type="insert">inserting</amendingAction> “<quotedText>or the Airport and Airway Extension Act of 2015;</quotedText>”.</content></paragraph></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e651" identifier="/us/bill/114/hr/3614/tII/s201/b" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="b">(b) </num><heading><inline class="smallCaps">Conforming Amendment</inline>.—</heading><content>Section 9502(e)(2) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>October 1, 2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>April 1, 2016</quotedText>”.</content></subsection></section>
<section id="d91443e670" identifier="/us/bill/114/hr/3614/tII/s202" style="-uslm-lc:I650143"><num value="202">SEC. 202. </num><heading>EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND.</heading><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e674" identifier="/us/bill/114/hr/3614/tII/s202/a" role="instruction" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="a">(a) </num><heading><inline class="smallCaps">Fuel Taxes</inline>.—</heading><content>Section 4081(d)(2)(B) of the Internal Revenue Code of 1986 <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2016</quotedText>”.</content></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e692" identifier="/us/bill/114/hr/3614/tII/s202/b" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="b">(b) </num><heading><inline class="smallCaps">Ticket Taxes</inline>.—</heading><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e699" identifier="/us/bill/114/hr/3614/tII/s202/b/1" role="instruction" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="1">(1) </num><heading><inline class="smallCaps">Persons</inline>.—</heading><content>Section 4261(k)(1)(A)(ii) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2016</quotedText>”.</content></paragraph><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e717" identifier="/us/bill/114/hr/3614/tII/s202/b/2" role="instruction" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="2">(2) </num><heading><inline class="smallCaps">Property</inline>.—</heading><content>Section 4271(d)(1)(A)(ii) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2016</quotedText>”.</content></paragraph></subsection><subsection class="indentUp0 firstIndent1 fontsize10" id="d91443e735" identifier="/us/bill/114/hr/3614/tII/s202/c" style="-uslm-lc:I650120"><num style="-uslm-lc:emspace2" value="c">(c) </num><heading><inline class="smallCaps">Fractional Ownership Programs</inline>.—</heading><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e742" identifier="/us/bill/114/hr/3614/tII/s202/c/1" role="instruction" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="1">(1) </num><heading><inline class="smallCaps">Treatment as non-commercial aviation</inline>.—</heading><content>Section 4083(b) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>October 1, 2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>April 1, 2016</quotedText>”.</content></paragraph><paragraph class="indentUp1 firstIndent1 fontsize10" id="d91443e760" identifier="/us/bill/114/hr/3614/tII/s202/c/2" role="instruction" style="-uslm-lc:I650122"><num style="-uslm-lc:emspace2" value="2">(2) </num><heading><inline class="smallCaps">Exemption from ticket taxes</inline>.—</heading><content>Section 4261(j) of such Code <amendingAction type="amend">is amended</amendingAction> by <amendingAction type="delete">striking</amendingAction> “<quotedText>September 30, 2015</quotedText>” and <amendingAction type="insert">inserting</amendingAction> “<quotedText>March 31, 2016</quotedText>”.</content></paragraph></subsection></section>
Speaker of the House of Representatives.Vice President of the United States and President of the Senate.