PUBLIC LAW 96-298—JULY 1, 1980
94 STAT. 829
Public Law 96-298 96th Congress ' An Act To amend the Internal Revenue Code of 1954 to provide a three-month extension of the taxes which are transferred to the Airport and Airway Trust Fund.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. EXTENSION OF TAXES. (a) TAX ON FUEL USED IN NONCOMMERCIAL AVIATION.—Paragraph
(5) of section 4041(c) of the Internal Revenue Code of 1954 (relating to termination of tax on fuel for noncommercial aviation) is amended by striking out "July 1, 1980" and inserting in lieu thereof "October 1, 1980". (b) TAX ON TRANSPORTATION BY Am.—Sections 4261(e) and 4271(d) of such Code are each amended by striking out "June 30, 1980" and inserting in lieu thereof "September 30, 1980". (c) TAX ON USE OF AIRCRAFT.—
July 1, 1980 [H.R. 7477] Airport and Airway Trust Fund. Taxes, threemonth extension. 26 USC 4041.
26 USC 4261, 4271.
(1) IN GENERAL.—Subsection (e) of section 4491 of such Code 26 USC (relating to termination of tax on use of aircraft) is amended by striking out "July 1, 1980" and inserting in lieu thereof "October 1, 1980^ (2) TRANSITIONAL RULE.—For the period beginning on July 1, 26 USC note. 1980, and ending on October 1, 1980— (A) subsection (a) of section 4491 of such Code shall be applied by substituting "$6.25" for "$25", "V2 cent" for "2 cents", and "Vs cent" for "SVz cents", and (B) such section 4491 shall be apphed by treating such period as a year. (3) POSTPONEMENT OF DUE DATE FOR FILING RETURN.—The due
date for filing any return of the tax imposed by section 4491 of the Internal Revenue Code of 1954 with respect to any use after June 30, 1980, shall not be earlier than October 31, 1980.
4491.
4491
26 USC 4491 note.
(d) EXTENSION OF AIRPORT AND AIRWAY TRUST FUND.—Subsection
(b) of section 208 of the Airport and Airway Revenue Act of 1970 is amended by striking out "July 1, 1980" each place it appears and inserting in lieu thereof "October 1, 1980". Approved July 1, 1980.
LEGISLATIVE HISTORY: HOUSE REPORT No. 96-1077 (Comm. on Ways and Means). CONGRESSIONAL RECORD, Vol. 126 (1980): June 16, 17, considered and passed House. June 28, 30, considered and passed Senate.
49 USC 1742.
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