12 2 STA T .37 17 PUBLIC LA W 11 0– 330 — S E PT. 30 , 200 8PublicLaw1 1 0–3 30 110 thCongres s A n Act Toamendti t l e 49,U nited S tate sC ode, to e x tend a u t h o r i z ations f or the air p ort impro v ement pro g ram, to amend the I nternal R evenue Code of 1 9 86 to extend the funding and expenditure authorit y of the A irport and Air w ay Trust F und, 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 8,P art I I ’ ’ . 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 08 1 (d)(2) of the Internal R evenue C odeof1 9 8 6 is amended by stri k ing ‘‘Sep - tember 3 0, 2008’’ and inserting ‘‘ M arch 31, 2009’’. (b) T ICK E T TAXES.— (1) PE R S ON S.—Clause (ii) of section 4261( j )(1)(A) of the Internal Revenue Code of 1986 is amended by striking ‘‘Sep- tember 30, 2008’’ and inserting ‘‘March 31, 2009’’. (2) PRO P ERT Y .—Clause (ii) of section 42 7 1(d)(1)(A) of such Code is amended by striking ‘‘September 30, 2008’’ and inserting ‘‘March 31, 2009’’. (c) E F FECTI V E D ATE.—The amendments made by this section shall take effect on O ctober 1, 2008. 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 ‘‘October 1, 2008’’ and inserting ‘‘April 1, 2009’’, and (2) by inserting ‘‘or the Federal Aviation Administration Extension Act of 2008, Part II’’ 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 the date specified in such paragraph and inserting ‘‘April 1, 2009’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on October 1, 2008. SEC. 4 . EXTENSION OF AIRPORT I M PRO V EMENT PROGRAM. (a) AUT H ORI Z ATION OF APPROPRIATIONS.— (1) IN GENERAL.—Section 48103 of title 49, U nited States Code, is amended— 26USC950 2 note. 26 USC 4 0 81 note. 26 USC 4081. F e d e ralAvi ation Ad m ini s tration Ex tension A c to f 2008 ,P art I I. 26 USC 1 note. Se p t. 3 0, 2008 [H . R . 6984 ]
�
