[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 1295 Introduced in Senate (IS)]







108th CONGRESS
  1st Session
                                S. 1295

              To clarify the definition of rural airports.


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                   IN THE SENATE OF THE UNITED STATES

                             June 19, 2003

 Ms. Murkowski introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
              To clarify the definition of rural airports.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. RURAL AIRPORTS.

    (a) In General.--Section 4261(e)(1)(B)(ii) of the Internal Revenue 
Code of 1986 is amended--
            (1) by striking ``or'' at the end of subclause (I);
            (2) by striking the period at the end of subclause (II) and 
        inserting ``, or''; and
            (3) by adding at the end the following:
                            ``(III) is not connected by paved roads to 
                        another airport.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to calendar years beginning after December 31, 2002.
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