Airport and Airway Extension Act of 2015 Public Law 114–55 Airport and Airway Extension Act of 2015 55 114–55 Statute Compilation United States House of Representatives Office of the Legislative Counsel text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. GPO Statute Compilations USLM converter, version 20210527.1 2021-10-15 Airport and Airway Extension Act of 2015 11739 114 2015-09-30 Airport and Airway Extension Act of 2015 [(Public Law 114–55)] [This law has not been amended] [Currency: This publication is a compilation of the text of Public Law 114-55. It was last amended by the public law listed in the As Amended Through note above and below at the bottom of each page of the pdf version and reflects current law through the date of the enactment of the public law listed at https://www.govinfo.gov/app/collection/comps/] [Note: While this publication does not represent an official version of any Federal statute, substantial efforts have been made to ensure the accuracy of its contents. The official version of Federal law is found in the United States Statutes at Large and in the United States Code. The legal effect to be given to the Statutes at Large and the United States Code is established by statute (1 U.S.C. 112, 204).]
AN ACTTo amend title 49, United States Code, to extend authorizations for the airport improvement program, 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. [26 U.S.C. 1 note] SHORT TITLE; TABLE OF CONTENTS. (a) Short Title.—This Act may be cited as the “Airport and Airway Extension Act of 2015”. (b) Table of Contents.—The table of contents for this Act is as follows: Sec. 1. TITLE I— Sec. 101. Sec. 102. Sec. 103. Sec. 104. Sec. 105. Sec. 106. Sec. 107. TITLE II— Sec. 201. Sec. 202.
<num style="-uslm-dtd:enum" value="I">TITLE I—</num><heading style="-uslm-dtd:header">AIRPORT AND AIRWAY PROGRAMS </heading> <section style="-uslm-dtd:section" identifier="/us/sComp/114/55/tI/s101" styleType="OLC"> <num style="-uslm-dtd:enum" value="101">SEC. 101. </num><heading style="-uslm-dtd:header">EXTENSION OF AIRPORT IMPROVEMENT PROGRAM. </heading> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s101/a" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">Authorization of Appropriations.—</heading> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tI/s101/a/1" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">In General.—</heading><content style="-uslm-dtd:text">Section 48103(a) of title 49, United States Code, is amended by striking the period at the end and inserting “<quotedText style="-uslm-dtd:quote">and $1,675,000,000 for the period beginning on October 1, 2015, and ending on March 31, 2016.</quotedText>”.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tI/s101/a/2" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Obligation of amounts.—</heading><content style="-uslm-dtd:text">Subject to limitations specified in advance in appropriation Acts, sums made available pursuant to the amendment made by paragraph (1) may be obligated at any time through September 30, 2016, and shall remain available until expended.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tI/s101/a/3" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><heading style="-uslm-dtd:header">Program implementation.—</heading><chapeau style="-uslm-dtd:text">For purposes of calculating funding apportionments and meeting other requirements under sections 47114, 47115, 47116, and 47117 of title 49, United States Code, for the period beginning on October 1, 2015, and ending on March 31, 2016, the Administrator of the Federal Aviation Administration shall—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/114/55/tI/s101/a/3/A" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">first calculate such funding apportionments on an annualized basis as if the total amount available under section 48103 of such title for fiscal year 2016 were $3,350,000,000; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/114/55/tI/s101/a/3/B" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><chapeau style="-uslm-dtd:text">then reduce by 50 percent—</chapeau> <clause style="-uslm-dtd:clause" identifier="/us/sComp/114/55/tI/s101/a/3/B/i" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">all funding apportionments calculated under subparagraph (A); and</content> </clause> <clause style="-uslm-dtd:clause" identifier="/us/sComp/114/55/tI/s101/a/3/B/ii" styleType="OLC"> <num style="-uslm-dtd:enum" value="ii">(ii) </num><content style="-uslm-dtd:text">amounts available pursuant to sections 47117(b) and 47117(f)(2) of such title.</content> </clause> </subparagraph> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s101/b" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Project Grant Authority.—</heading><content style="-uslm-dtd:text">Section 47104(c) of title 49, United States Code, is amended in the matter preceding paragraph (1) by striking “<quotedText style="-uslm-dtd:quote">September 30, 2015,</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2016,</quotedText>”.</content> </subsection> </section> <section style="-uslm-dtd:section" identifier="/us/sComp/114/55/tI/s102" styleType="OLC"> <num style="-uslm-dtd:enum" value="102">SEC. 102. </num><heading style="-uslm-dtd:header">EXTENSION OF EXPIRING AUTHORITIES. </heading> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s102/a" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><content style="-uslm-dtd:text">Section 47107(r)(3) of title 49, United States Code, is amended by striking “<quotedText style="-uslm-dtd:quote">October 1, 2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">April 1, 2016</quotedText>”.</content> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s102/b" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><content style="-uslm-dtd:text">Section 47115(j) of title 49, United States Code, is amended by inserting “<quotedText style="-uslm-dtd:quote">and for the period beginning on October 1, 2015, and ending on March 31, 2016</quotedText>” after “<quotedText style="-uslm-dtd:quote">fiscal years 2012 through 2015</quotedText>”.</content> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s102/c" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><content style="-uslm-dtd:text">Section 47124(b)(3)(E) of title 49, United States Code, is amended by inserting “<quotedText style="-uslm-dtd:quote">and not more than $5,175,000 for the period beginning on October 1, 2015, and ending on March 31, 2016,</quotedText>” after “<quotedText style="-uslm-dtd:quote">fiscal years 2012 through 2015</quotedText>”.</content> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s102/d" styleType="OLC"> <num style="-uslm-dtd:enum" value="d">(d) </num><content style="-uslm-dtd:text">Section 47141(f) of title 49, United States Code, is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2016</quotedText>”.</content> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s102/e" styleType="OLC"> <num style="-uslm-dtd:enum" value="e">(e) </num><content style="-uslm-dtd:text">Section 50905(c)(3) of title 51, United States Code, is amended by striking “<quotedText style="-uslm-dtd:quote">October 1, 2015,</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">April 1, 2016,</quotedText>”.</content> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s102/f" styleType="OLC"> <num style="-uslm-dtd:enum" value="f">(f) </num><content style="-uslm-dtd:text">Section 186(d) of the Vision 100—Century of Aviation Reauthorization Act (117 Stat. 2518) is amended by inserting “<quotedText style="-uslm-dtd:quote">and for the period beginning on October 1, 2015, and ending on March 31, 2016,</quotedText>” after “<quotedText style="-uslm-dtd:quote">fiscal years 2012 through 2015</quotedText>”.</content> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s102/g" styleType="OLC"> <num style="-uslm-dtd:enum" value="g">(g) </num><content style="-uslm-dtd:text">Section 409(d) of the Vision 100—Century of Aviation Reauthorization Act (49 U.S.C. 41731 note) is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2016</quotedText>”.</content> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s102/h" styleType="OLC"> <num style="-uslm-dtd:enum" value="h">(h) </num><content style="-uslm-dtd:text">Section 140(c)(1) of the FAA Modernization and Reform Act of 2012 (49 U.S.C. 47113 note) is amended by striking “<quotedText style="-uslm-dtd:quote">fiscal years 2013 through 2015,</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">fiscal years 2013 through 2016,</quotedText>”.</content> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s102/i" styleType="OLC"> <num style="-uslm-dtd:enum" value="i">(i) </num><content style="-uslm-dtd:text">Section 411(h) of the FAA Modernization and Reform Act of 2012 (49 U.S.C. 42301 prec. note) is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2016</quotedText>”.</content> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s102/j" styleType="OLC"> <num style="-uslm-dtd:enum" value="j">(j) </num><content style="-uslm-dtd:text">Section 822(k) of the FAA Modernization and Reform Act of 2012 (49 U.S.C. 47141 note) is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2016</quotedText>”.</content> </subsection> </section> <section style="-uslm-dtd:section" identifier="/us/sComp/114/55/tI/s103" styleType="OLC"> <num style="-uslm-dtd:enum" value="103">SEC. 103. </num><heading style="-uslm-dtd:header">FEDERAL AVIATION ADMINISTRATION OPERATIONS. </heading> <chapeau style="-uslm-dtd:text" class="block">Section 106(k) of title 49, United States Code, is amended—</chapeau> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tI/s103/1" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><chapeau style="-uslm-dtd:text">in paragraph (1)—</chapeau> <subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/114/55/tI/s103/1/A" styleType="OLC"> <num style="-uslm-dtd:enum" value="A">(A) </num><content style="-uslm-dtd:text">in subparagraph (C) by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end;</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/114/55/tI/s103/1/B" styleType="OLC"> <num style="-uslm-dtd:enum" value="B">(B) </num><content style="-uslm-dtd:text">in subparagraph (D) by striking the period at the end and inserting “<quotedText style="-uslm-dtd:quote">; and</quotedText>”; and</content> </subparagraph> <subparagraph style="-uslm-dtd:subparagraph" identifier="/us/sComp/114/55/tI/s103/1/C" styleType="OLC"> <num style="-uslm-dtd:enum" value="C">(C) </num><content style="-uslm-dtd:text">by inserting after subparagraph (D) the following:<quotedContent style="-uslm-dtd:quoted-block"> <subparagraph style="-uslm-dtd:subparagraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="E">“(E) </num><content style="-uslm-dtd:text">$4,870,350,000 for the period beginning on October 1, 2015, and ending on March 31, 2016.”</content> </subparagraph></quotedContent>; and</content> </subparagraph> </paragraph> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tI/s103/2" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in paragraph (3) by inserting “<quotedText style="-uslm-dtd:quote">and for the period beginning on October 1, 2015, and ending on March 31, 2016</quotedText>” after “<quotedText style="-uslm-dtd:quote">fiscal years 2012 through 2015</quotedText>”.</content> </paragraph> </section> <section style="-uslm-dtd:section" identifier="/us/sComp/114/55/tI/s104" styleType="OLC"> <num style="-uslm-dtd:enum" value="104">SEC. 104. </num><heading style="-uslm-dtd:header">AIR NAVIGATION FACILITIES AND EQUIPMENT. </heading> <content style="-uslm-dtd:text" class="block">Section 48101(a) of title 49, United States Code, is amended by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="5">“(5) </num><content style="-uslm-dtd:text">$1,300,000,000 for the period beginning on October 1, 2015, and ending on March 31, 2016.”</content> </paragraph></quotedContent>.</content> </section> <section style="-uslm-dtd:section" identifier="/us/sComp/114/55/tI/s105" styleType="OLC"> <num style="-uslm-dtd:enum" value="105">SEC. 105. </num><heading style="-uslm-dtd:header">RESEARCH, ENGINEERING, AND DEVELOPMENT. </heading> <chapeau style="-uslm-dtd:text" class="block">Section 48102(a) of title 49, United States Code, is amended—</chapeau> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tI/s105/1" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in paragraph (7) by striking “<quotedText style="-uslm-dtd:quote">and</quotedText>” at the end;</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tI/s105/2" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in paragraph (8) by striking the period at the end and inserting “<quotedText style="-uslm-dtd:quote">; and</quotedText>”; and</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tI/s105/3" styleType="OLC"> <num style="-uslm-dtd:enum" value="3">(3) </num><content style="-uslm-dtd:text">by adding at the end the following:<quotedContent style="-uslm-dtd:quoted-block"> <paragraph style="-uslm-dtd:paragraph" styleType="OLC"> <num style="-uslm-dtd:enum" value="9">“(9) </num><content style="-uslm-dtd:text">$78,375,000 for the period beginning on October 1, 2015, and ending on March 31, 2016.”</content> </paragraph></quotedContent>.</content> </paragraph> </section> <section style="-uslm-dtd:section" identifier="/us/sComp/114/55/tI/s106" styleType="OLC"> <num style="-uslm-dtd:enum" value="106">SEC. 106. </num><heading style="-uslm-dtd:header">FUNDING FOR AVIATION PROGRAMS. </heading> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s106/a" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Section 48114 of title 49, United States Code, is amended—</chapeau> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tI/s106/a/1" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">in subsection (a)(2) by striking “<quotedText style="-uslm-dtd:quote">2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">2016</quotedText>”; and</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tI/s106/a/2" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">in subsection (c)(2) by striking “<quotedText style="-uslm-dtd:quote">2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">2016</quotedText>”.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tI/s106/b" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Compliance With Funding Requirements.—</heading><content style="-uslm-dtd:text">The budget authority authorized in this Act, including the amendments made by this Act, shall be deemed to satisfy the requirements of subsections (a)(1)(B) and (a)(2) of section 48114 of title 49, United States Code, for the period beginning on October 1, 2015, and ending on March 31, 2016.</content> </subsection> </section> <section style="-uslm-dtd:section" identifier="/us/sComp/114/55/tI/s107" styleType="OLC"> <num style="-uslm-dtd:enum" value="107">SEC. 107. </num><heading style="-uslm-dtd:header">ESSENTIAL AIR SERVICE. </heading> <content style="-uslm-dtd:text" class="block">Section 41742(a) of title 49, United States Code, is amended by striking “<quotedText style="-uslm-dtd:quote">and $93,000,000 for fiscal year 2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">$93,000,000 for fiscal year 2015, and $77,500,000 for the period beginning on October 1, 2015, and ending on March 31, 2016,</quotedText>”.</content> </section> <num style="-uslm-dtd:enum" value="II">TITLE II—</num><heading style="-uslm-dtd:header">REVENUE PROVISIONS </heading> <section style="-uslm-dtd:section" identifier="/us/sComp/114/55/tII/s201" styleType="OLC"> <num style="-uslm-dtd:enum" value="201">SEC. 201. </num><heading style="-uslm-dtd:header">EXPENDITURE AUTHORITY FROM AIRPORT AND AIRWAY TRUST FUND. </heading> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tII/s201/a" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s9502">26 U.S.C. 9502</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">In General.—</heading><chapeau style="-uslm-dtd:text">Section 9502(d)(1) of the Internal Revenue Code of 1986 is amended—</chapeau> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tII/s201/a/1" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><content style="-uslm-dtd:text">by striking “<quotedText style="-uslm-dtd:quote">October 1, 2015</quotedText>” in the matter preceding subparagraph (A) and inserting “<quotedText style="-uslm-dtd:quote">April 1, 2016</quotedText>”, and</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tII/s201/a/2" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><content style="-uslm-dtd:text">by striking the semicolon at the end of subparagraph (A) and inserting “<quotedText style="-uslm-dtd:quote">or the Airport and Airway Extension Act of 2015;</quotedText>”.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tII/s201/b" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Conforming Amendment.—</heading><content style="-uslm-dtd:text">Section 9502(e)(2) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">October 1, 2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">April 1, 2016</quotedText>”.</content> </subsection> </section> <section style="-uslm-dtd:section" identifier="/us/sComp/114/55/tII/s202" styleType="OLC"> <num style="-uslm-dtd:enum" value="202">SEC. 202. </num><heading style="-uslm-dtd:header">EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND. </heading> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tII/s202/a" styleType="OLC"> <num style="-uslm-dtd:enum" value="a">(a) </num><editorialNote style="-uslm-dtd:usc-reference" role="uscRef"><b>[</b><ref href="/us/usc/t26/s4081">26 U.S.C. 4081</ref><b>]</b> </editorialNote><heading style="-uslm-dtd:header">Fuel Taxes.—</heading><content style="-uslm-dtd:text">Section 4081(d)(2)(B) of the Internal Revenue Code of 1986 is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2016</quotedText>”.</content> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tII/s202/b" styleType="OLC"> <num style="-uslm-dtd:enum" value="b">(b) </num><heading style="-uslm-dtd:header">Ticket Taxes.—</heading> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tII/s202/b/1" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Persons.—</heading><content style="-uslm-dtd:text">Section 4261(k)(1)(A)(ii) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2016</quotedText>”.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tII/s202/b/2" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Property.—</heading><content style="-uslm-dtd:text">Section 4271(d)(1)(A)(ii) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2016</quotedText>”.</content> </paragraph> </subsection> <subsection style="-uslm-dtd:subsection" identifier="/us/sComp/114/55/tII/s202/c" styleType="OLC"> <num style="-uslm-dtd:enum" value="c">(c) </num><heading style="-uslm-dtd:header">Fractional Ownership Programs.—</heading> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tII/s202/c/1" styleType="OLC"> <num style="-uslm-dtd:enum" value="1">(1) </num><heading style="-uslm-dtd:header">Treatment as non-commercial aviation.—</heading><content style="-uslm-dtd:text">Section 4083(b) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">October 1, 2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">April 1, 2016</quotedText>”.</content> </paragraph> <paragraph style="-uslm-dtd:paragraph" identifier="/us/sComp/114/55/tII/s202/c/2" styleType="OLC"> <num style="-uslm-dtd:enum" value="2">(2) </num><heading style="-uslm-dtd:header">Exemption from ticket taxes.—</heading><content style="-uslm-dtd:text">Section 4261(j) of such Code is amended by striking “<quotedText style="-uslm-dtd:quote">September 30, 2015</quotedText>” and inserting “<quotedText style="-uslm-dtd:quote">March 31, 2016</quotedText>”.</content> </paragraph> </subsection> </section>