[Congressional Record Volume 170, Number 80 (Wednesday, May 8, 2024)]
[Senate]
[Page S3606]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2036. Mr. PADILLA (for himself and Ms. Butler) submitted an 
amendment intended to be proposed to amendment SA 1911 proposed by Ms. 
Cantwell (for herself, Mr. Cruz, Ms. Duckworth, and Mr. Moran) to the 
bill H.R. 3935, to amend title 49, United States Code, to reauthorize 
and improve the Federal Aviation Administration and other civil 
aviation programs, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. AVIATION EXCISE FUEL TAXES.

       (a) In General.--Section 47107(b) of title 49, United 
     States Code, is amended--
       (1) in each of paragraphs (1) and (2) by striking ``local 
     taxes'' and inserting ``local excise taxes'';
       (2) in paragraph (3) by striking ``State tax'' and 
     inserting ``State excise tax''; and
       (3) by adding at the end the following:
       ``(4) This subsection does not apply to State or local 
     general sales taxes nor to State or local generally 
     applicable sales taxes.''.
       (b) Conforming Amendments.--Section 47133 of title 49, 
     United States Code, is amended--
       (1) in subsection (a) in the matter preceding paragraph (1) 
     by striking ``Local taxes'' and inserting ``Local excise 
     taxes'';
       (2) in subsection (b), by striking ``local taxes'' and 
     inserting ``local excise taxes'';
       (3) in subsection (c) by striking ``State tax'' and 
     inserting ``State excise tax''; and
       (4) by adding at the end the following:
       ``(d) Limitation on Applicability.--This subsection shall 
     not apply to--
       ``(1) State or local general sales taxes; or
       ``(2) State or local generally applicable sales taxes.''.
                                 ______