[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 170 Introduced in Senate (IS)]







109th CONGRESS
  1st Session
                                 S. 170

              To clarify the definition of rural airports.


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                   IN THE SENATE OF THE UNITED STATES

                            January 26, 2005

 Ms. Murkowski (for herself and Mr. Stevens) 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.--Clause (ii) of section 4261(e)(1)(B) of the 
Internal Revenue Code of 1986 (defining rural airport) 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, 2004.
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