PUBLIC LAW 97-248—SEPT. 3, 1982
96 STAT. 565
(H) The table of sections for subchapter B of chapter 65 is amended by striking out the item relating to section 6426. (d) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 4261 apply with respect to transportation beginning after August 31, "°*'^1982; except that such amendments shall not apply to any a m o u n t paid on or before such date. SEC. 281. EXTENSION OF AIRPORT AND AIRWAY TRUST FUND.
(a) GENERAL RULE. — Subchapter A of chapter 98 (relating to T r u s t Fund Code) is amended by adding a t the end thereof the following new section: "SEC. 9302. AIRPORT AND AIRWAY TRUST FUND.
26 USC 9502.
"(a) CREATION OF T R U S T F U N D. — The r e is established in the Treas-
ury of the United States a t r u s t fund to be known as the 'Airport and Airway T r u s t Fund', consisting of such a m o u n t s as may be appropriated or credited to the Airport and Airway Trust F u n d as provided in this section or section 9602(b). "(b) TRANSFER TO AIRPORT AND A I R W A Y T R U S T F U N D OF A M O U N T S EQUIVALENT TO CERTAIN T A X E S. — The r e is h e r e by a p p r o p r i a t e d to
the Airport and Airway T r u s t Fund— "(1) a m o u n t s equivalent to the taxes received in the Treasury after August 31, 1982, and before January 1, 1988, under subsections (c) and (d) of section 4041 (taxes on aviation fuel) and under sections 4261 and 4271 (taxes on transportation by air); "(2) a m o u n t s determined by the Secretary of the Treasury to be equivalent to the taxes received in the Treasury after August 31, 1982, and before January 1, 1988, under section 4081, with respect to gasoline used in aircraft; and "(3) a m o u n t s determined by the Secretary of the Treasury to be equivalent to the taxes received in the Treasury after August 31, 1982, and before January 1, 1988, under paragraph s (2) and (3) of section 4071(a), with respect to tires and tubes of the types used on aircraft. "(c)
APPROPRIATION
OF ADDITIONAL
SUMS.—There
are
hereby
authorized to be appropriated to the Airport and Airway Trust Fund such additional sums as may be required to m a k e the expenditures referred to in subsection (d) of this section. "(d) EXPENDITURES F R O M AIRPORT AND AIRWAY T R U S T F U N D. — "(1) AIRPORT AND AIRWAY P R O G R A M. — A m o u n t s in the A i r p o r t
and Airway T r u s t Fund shall be available, as provided by appropriation Acts, for making expenditures before October 1, 1987, to meet those obligations of the United States— "(A) incurred under title I of the Airport and Airway Development Act of 1970 or of the Airport and Airway Development Act Amendments of 1976 or of the Aviation Safety and Noise A b a t e m e n t Act of 1979 or under the Fiscal Year 1981 Airport Development Authorization Act or the provisions of the Airport and Airway Improvement Act of 1982 (as such Acts were in effect on the date of the enactm e n t of the Airport and Airway Improvement Act of 1982); "(B) heretofore or hereafter incurred under the Federal Aviation Act of 1958, as amended (49 U.S.C. 1301 et seq.), which a r e a t t r i b u t a b l e to planning, research and development, construction, or operation and m a i n t e n a n c e of— "(i) a i r traffic control, "(ii) a i r navigation.
49 USC 1701. 49 USC 1701 ^a^fjc 2101 49 USC note.^ 95 Stat. 622. Post, p. 671.
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