Ill STAT. 930 PUBLIC LAW 105-34—AUG. 5, 1997 the tax imposed by paragraph (1) shall be determined without regard to such change in route. " (c) USE OF INTERNATIONAL TRAVEL FACILITIES. — "(1) IN GENERAL.— T here is hereby imposed a tax of $12.00 on any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins or ends in the United States. "(2) EXCEPTION FOR TRANSPORTATION ENTIRELY TAXABLE UNDER SUBSECTION (a).— T h is subsection shall not apply to any transportation all of which is taxable under subsection (a) (determined without regard to sections 4281 and 4282). "(3) SPECIAL RULE FOR ALASKA AND HAWAII.—In any case in which the tax imposed by paragraph (1) applies to a domestic segment beginning or ending in Alaska or Hawaii, such tax shall apply only to departures and shall be at the rate of $6.". (2) SPECIAL RULES.—Section 4261 is amended by redesignating subsections (e), (f), and (g) as subsections (f), (g), and (h), respectively, and by inserting after subsection (d) the following new subsection: " (e) SPECIAL RULES. — "(1) SEGMENTS TO AND FROM RURAL AIRPORTS.— "(A) EXCEPTION FROM SEGMENT TAX.— The tax imposed by subsection (b)(1) shall not apply to any domestic segment beginning or ending at an airport which is a rural airport for the calendar year in which such segment begins or ends (as the case may be). "(B) RURAL AIRPORT.—For purposes of this paragraph, the term 'rural airport' means, with respect to any calendar year, any airport if— "(i) there were fewer than 100,000 commercial passengers departing by air during the second preceding calendar year from such airport, and "(ii) such airport— "(I) is not located within 75 miles of another airport which is not described in clause (i), or "(II) is receiving essential air service subsidies as of the date of the enactment of this paragraph. "(C) No PHASEIN OF REDUCED TICKET TAX.— In the case of transportation beginning before October 1, 1999— "(i) IN GENERAL.— Paragraph (5) shall not apply to any domestic segment beginning or ending at an airport which is a rural airport for the calendar year in which such segment begins or ends (as the case may be). "(ii) TRANSPORTATION INVOLVING MULTIPLE SEG- MENTS.— In the case of transportation involving more than 1 domestic segment at least 1 of which does not begin or end at a rural airport, the 7.5 percent rate applicable by reason of clause (i) shall be applied by taking into account only an amount which bears the same ratio to the amount paid for such transportation as the number of specified miles in domestic segments which begin or end at a rural airport bears to the total number of specified miles in such transportation.
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