Sec. 1302. EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND
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## SEC. 1302 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 “May 10, 2024” and inserting “September 30, 2028”. ###
(b)Ticket Taxes ####
(1)Persons Section 4261(k)(1)(A)(ii) of the Internal Revenue Code of 1986 is amended by striking “May 10, 2024” and inserting “September 30, 2028”. ####
(2)Property Section 4271(d)(1)(A)(ii) of the Internal Revenue Code of 1986 is amended by striking “May 10, 2024” and inserting “September 30, 2028”. ###
(c)Fractional Ownership Programs ####
(1)Fuel tax Section 4043(d) of the Internal Revenue Code of 1986 is amended by striking “May 10, 2024” and inserting “September 30, 2028”. ####
(2)Treatment as noncommercial aviation Section 4083(b) of the Internal Revenue Code of 1986 is amended by striking “May 11, 2024” and inserting “October 1, 2028”. ####
(3)Exemption from ticket tax **[**[26 U.S.C. 4261](/us/usc/t26/s4261)**]** Section 4261(j) of the Internal Revenue Code of 1986 is amended by striking “May 10, 2024” and inserting “September 30, 2028”.
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Sec. 1302
EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND
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