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Code · STATUTE-COMPILATIONS · Airport and Airway Extension Act of 2023, Part II · Sec. 202

Sec. 202. EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND

176 words·~1 min read·/statute-compilations/comps-17591/sec-202

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## SEC. 202 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 “December 31, 2023” and inserting “March 8, 2024”. ###
(b)Ticket Taxes ####
(1)Persons Section 4261(k)(1)(A)(ii) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2023” and inserting “March 8, 2024”. ####
(2)Property Section 4271(d)(1)(A)(ii) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2023” and inserting “March 8, 2024”. ###
(c)Fractional Ownership Programs ####
(1)Fuel tax Section 4043(d) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2023” and inserting “March 8, 2024”. ####
(2)Treatment as noncommercial aviation **[**[26 U.S.C. 4083](/us/usc/t26/s4083)**]** Section 4083(b) of the Internal Revenue Code of 1986 is amended by striking “January 1, 2024” and inserting “March 9, 2024”. ####
(3)Exemption from ticket tax Section 4261(j) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2023” and inserting “March 8, 2024”.
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Sec. 202
EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND
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