117 STAT. 2598
PUBLIC LAW 108–176—DEC. 12, 2003
(2) by inserting before the semicolon at the end of subparagraph (A) the following: ‘‘or the Vision 100—Century of Aviation Reauthorization Act’’. (b) CONFORMING AMENDMENT.—Paragraph (2) of section 9502(f) of the Internal Revenue Code of 1986 is amended by striking ‘‘October 1, 2003’’ and inserting ‘‘October 1, 2007’’. SEC. 902. TECHNICAL CORRECTION TO FLIGHT SEGMENT. 26 USC 4261.
26 USC 4261 note.
(a) SPECIAL RULE.—Section 4261(e)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: ‘‘(D) SPECIAL RULE FOR AMOUNTS PAID FOR DOMESTIC SEGMENTS BEGINNING AFTER 2002.—If an amount is paid during a calendar year for a domestic segment beginning in a later calendar year, then the rate of tax under subsection (b) on such amount shall be the rate in effect for the calendar year in which such amount is paid.’’. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall take effect as if included in the provisions of the Taxpayer Relief Act of 1997 to which they relate. Approved December 12, 2003.
LEGISLATIVE HISTORY—H.R. 2115 (S. 824): HOUSE REPORTS: Nos. 108–143 (Comm. on Transportation and Infrastructure) and 108–240 and 108–334 (both from Comm. of Conference). SENATE REPORTS: No. 108–41 accompanying S. 824 (Comm. on Commerce, Science, and Transportation). CONGRESSIONAL RECORD, Vol. 149 (2003): June 11, considered and passed House. June 12, considered and passed Senate, amended, in lieu of S. 824. Oct. 28, House recommitted conference report pursuant to H. Res. 337. Oct. 30, House agreed to conference report. Nov. 21, Senate agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 39 (2003): Dec. 12, Presidential statement.
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