123STA T . 1 457PUBLIC LA W 111 – 12 —M A R .3 0, 200 9PublicLaw1 11 – 1 2 111 thCongres s A n Act Toamendth e I nte r na lR e v en u e C ode o f1986 toe x tend the fund i n g and ex p enditure authorit y of the A irport and Air w ay Tru s t F und , to amend title 4 9, U nited S tates Code, to extend authori z ations for the airport improvement program, and for other purposes .Beit e nac te dby t h e S enate and Hous eo fR e pr esentati v es of the U nited States of Am erica in C on g ress assemb l ed ,SECTION1. S H O R T TIT L E. ThisActmaybe cite d as the ‘ ‘ F ede r a l A v iati on Administration Ex tension Act o f20 0 9’ ’ . SEC. 2 .E X TENSION O F T A XES F U N D IN G AIR P ORT AND AIR W A Y TRUST FUND. ( a ) F UEL T AX E S . —Su b p ara g raph ( B ) of section 4 0 81 (d)(2) of the I nternal R evenue C ode of 198 6 is amended by stri k ing ‘‘ M arch 3 1 , 2009’’ and inserting ‘‘September 30, 2009’’. (b) T ICK E T TAXES.— (1) P E R S ON S.—Clause (ii) of section 4261( j )(1)(A) of the Internal Revenue Code of 1986 is amended by striking ‘‘March 31, 2009’’ and inserting ‘‘September 30, 2009’’. (2) PRO P ERT Y .—Clause (ii) of section 42 7 1(d)(1)(A) of such Code is amended by striking ‘‘March 31, 2009’’ and inserting ‘‘September 30, 2009’’. (c) E F FECTI V E D ATE.—The amendments made by this section shall take effect on April 1, 2009. SEC. 3 . EXTENSION OF AIRPORT AND AIRWAY TRUST FUND EXPENDI - TURE AUTHORITY. (a) IN G ENERAL.—Paragraph (1) of section 9 5 02(d) of the Internal Revenue Code of 1986 is amended— (1) by striking ‘‘April 1, 2009’’ and inserting ‘‘ O ctober 1, 2009’’, and (2) by inserting ‘‘or the Federal Aviation Administration Extension Act of 2009’’ before the semicolon at the end of subparagraph (A). (b) CONFOR M IN G AMEN D MENT.—Paragraph (2) of section 9502(e) of such Code is amended by striking ‘‘April 1, 2009’’ and inserting ‘‘October 1, 2009’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on April 1, 2009. SEC. 4 . EXTENSION OF AIRPORT I M PRO V EMENT PROGRAM. (a) AUT H ORI Z ATION OF APPROPRIATIONS.—Section 48103(6) of title 49, U nited States Code, is amended by striking ‘‘ $ 1,950,000,000 26USC950 2 note. 26 USC 4 0 81 note. 26 USC 4081. 26 USC 1 note. F e d e ralAvi ation Ad m ini s tration Ex tension A c to f 2009. M ar. 3 0 , 2009 [H . R . 1512 ]
