[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6327 Enrolled Bill (ENR)]

        H.R.6327

                       One Hundred Tenth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Thursday,
            the third day of January, two thousand and eight


                                 An Act


 
  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.
    This Act may be cited as the ``Federal Aviation Administration 
Extension Act of 2008''.
SEC. 2. EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND.
    (a) Fuel Taxes.--Subparagraph (B) of section 4081(d)(2) of the 
Internal Revenue Code of 1986 is amended by striking ``June 30, 2008'' 
and inserting ``September 30, 2008''.
    (b) Ticket Taxes.--
        (1) Persons.--Clause (ii) of section 4261(j)(1)(A) of the 
    Internal Revenue Code of 1986 is amended by striking ``June 30, 
    2008'' and inserting ``September 30, 2008''.
        (2) Property.--Clause (ii) of section 4271(d)(1)(A) of such 
    Code is amended by striking ``June 30, 2008'' and inserting 
    ``September 30, 2008''.
    (c) Effective Date.--The amendments made by this section shall take 
effect on July 1, 2008.
SEC. 3. EXTENSION OF AIRPORT AND AIRWAY TRUST FUND EXPENDITURE 
AUTHORITY.
    (a) In General.--Paragraph (1) of section 9502(d) of the Internal 
Revenue Code of 1986 is amended--
        (1) by striking ``July 1, 2008'' and inserting ``October 1, 
    2008'', and
        (2) by inserting ``or the Federal Aviation Administration 
    Extension Act of 2008'' before the semicolon at the end of 
    subparagraph (A).
    (b) Conforming Amendment.--Paragraph (2) of section 9502(e) of such 
Code is amended by striking the date specified in such paragraph and 
inserting ``October 1, 2008''.
    (c) Extension of Expiring Aviation Program Authority.--
        (1) Section 40117(l)(7) of title 49, United States Code, is 
    amended by striking ``the date that is 3 years after the date of 
    issuance of regulations to carry out this subsection.'' and 
    inserting ``September 30, 2008.''.
        (2) Section 47141(f) of title 49, United States Code, is 
    amended by striking ``September 30, 2007.'' and inserting 
    ``September 30, 2008.''.
        (3) Section 161 of the Vision 100--Century of Aviation 
    Reauthorization Act (49 U.S.C. 47109 note) is amended by striking 
    ``fiscal year 2008 before July 1, 2008.'' and inserting ``fiscal 
    year 2008.''.
        (4) Section 186(d) of the Vision 100--Century of Aviation 
    Reauthorization Act (Pub. L. No. 108-176, 117 Stat. 2490, 2518) is 
    amended by striking ``October 1, 2007, and for the portion of 
    fiscal year 2008 ending before July 1, 2008,'' and inserting 
    ``October 1, 2008,''.
        (5) Section 47115(j) of title 49, United States Code, is 
    amended by striking ``fiscal years 2004 through 2007,'' and 
    inserting ``fiscal years 2004 through 2008,''.
        (6) Section 44302(f)(1) of title 49, United States Code, is 
    amended by striking ``August 31, 2008'' and inserting ``November 
    30, 2008''.
        (7) Section 44303(b) of such title is amended by striking 
    ``December 31, 2008'' and inserting ``March 31, 2009''.
    (d) Effective Date.--The amendments made by this section shall take 
effect on July 1, 2008.
SEC. 4. EXTENSION OF AIRPORT IMPROVEMENT PROGRAM.
    (a) Authorization of Appropriations.--Section 48103(5) of title 49, 
United States Code, is amended to read as follows:
        ``(5) $3,675,000,000 for fiscal year 2008.''.
    (b) Project Grant Authority.--Section 47104(c) of such title is 
amended by striking ``June 30, 2008,'' and inserting ``September 30, 
2008,''.
    (c) Effective Date.--The amendments made by this section shall take 
effect on July 1, 2008.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.