II 109th CONGRESS 1st Session S. 170 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.

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.