[Congressional Record Volume 162, Number 55 (Tuesday, April 12, 2016)]
[Senate]
[Page S1979]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 3681. Mr. HATCH submitted an amendment intended to be proposed by
him to the bill H.R. 636, to amend the Internal Revenue Code of 1986 to
permanently extend increased expensing limitations, and for other
purposes; which was ordered to lie on the table; as follows:
At the end, insert the following:
TITLE VI--AIRPORT AND AIRWAY TRUST FUND PROVISIONS AND RELATED TAXES
SEC. 6001. EXPENDITURE AUTHORITY FROM AIRPORT AND AIRWAY
TRUST FUND.
(a) In General.--Section 9502(d)(1) of the Internal Revenue
Code of 1986 is amended--
(1) in the matter preceding subparagraph (A), by striking
``July 16, 2016'' and inserting ``October 1, 2017''; and
(2) in subparagraph (A), by striking the semicolon at the
end and inserting ``or the Federal Aviation Administration
Reauthorization Act of 2016;''.
(b) Conforming Amendment.--Section 9502(e)(2) of such Code
is amended by striking ``July 16, 2016'' and inserting
``October 1, 2017''.
SEC. 6002. EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY
TRUST FUND.
(a) Fuel Taxes.--Section 4081(d)(2)(B) of the Internal
Revenue Code of 1986 is amended by striking ``July 15, 2016''
and inserting ``September 30, 2019''.
(b) Ticket Taxes.--
(1) Persons.--Section 4261(k)(1)(A)(ii) of such Code is
amended by striking ``July 15, 2016'' and inserting
``September 30, 2019''.
(2) Property.--Section 4271(d)(1)(A)(ii) of such Code is
amended by striking ``July 15, 2016'' and inserting
``September 30, 2019''.
(c) Fractional Ownership Programs.--
(1) Treatment as non-commercial aviation.--Section 4083(b)
of such Code is amended by striking ``July 16, 2016'' and
inserting ``October 1, 2019''.
(2) Exemption from ticket taxes.--Section 4261(j) of such
Code is amended by striking ``July 15, 2016'' and inserting
``September 30, 2019''.
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