[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 1464 Introduced in Senate (IS)]







107th CONGRESS
  1st Session
                                S. 1464

To amend the Internal Revenue Code of 1986 to modify the definition of 
       rural airports for purposes of the air transportation tax.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 25, 2001

Mr. Kerry (for himself and Mr. Kennedy) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to modify the definition of 
       rural airports for purposes of the air transportation tax.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
    (a) Modification of Rural Airport Definition.--Clauses (i) and (ii) 
of section 4261(e)(1)(B) of the Internal Revenue Code of 1986 (defining 
rural airport) are amended to read as follows:
                            ``(i) there were fewer than 100,000 
                        commercial passengers departing by air during 
                        the second preceding calendar year from such 
                        airport and such airport--
                                    ``(I) is not located within 75 
                                miles of another airport which is not 
                                described in this clause, or
                                    ``(II) is receiving essential air 
                                service subsidies as of August 5, 1997, 
                                or
                            ``(ii) such airport is not connected by 
                        paved roads to another airport.
                For purposes of determining the number of passengers 
                under clause (i), passengers departing on a segment of 
                less than 100 miles shall not be taken into account.''.
    (b) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendment made by subsection (a) shall apply to transportation 
        beginning on or after October 1, 2001.
            (2) Treatment of amounts paid for tickets purchased before 
        date of enactment.--The amendment made by subsection (a) shall 
        not apply to the amounts paid for a ticket purchased before the 
        date of the enactment of this Act for a specified flight 
        beginning on or after October 1, 2001.
                                 <all>