Page:United States Statutes at Large Volume 110 Part 5.djvu/200

 110 STAT. 3274 PUBLIC LAW 104-264—OCT. 9, 1996 Code, to take into account the amendments made to that section by this title. (2) STATUTE OF LIMITATIONS.—Section 47107(1) is amended by adding at the end the following: "(5) STATUTE OF LIMITATIONS.— In addition to the statute of limitations specified in subsection (n)(7), with respect to project grants made under this chapter— "(A) any request by a sponsor to any airport for additional payments for services conducted off of the edrport or for reimbursement for capital contributions or operating expenses shall be filed not later than 6 years after the date on which the expense is incurred; and "(B) any amount of airport funds that are used to make a payment or reimbursement as described in subparagraph (A) after the date specified in that subparagraph shall be considered to be an illegal diversion of airport revenues that is subject to subsection (n).". SEC. 806. CONFORMING AMENDMENTS TO THE INTEBNAL REVENUE CODE OF 1986. 26 USC 9502. Section 9502 of the Internal Revenue Code of 1986 is amended— (1) by striking "and" at the end of subsection (b)(3); (2) by striking the period at the end of subsection (b)(4) and inserting ", and"; and (3) by adding at the end of subsection (b) the following: "(5) £unounts determined by the Secretary of the Treasury to be equivalent to the amounts of civil penalties collected under section 47107(n) of title 49, United States Code."; and (4) by adding at the end of subsection (d) the foUovmig: "(5) TRANSFERS FROM THE AIRPORT AND AIRWAY TRUST FUND ON ACCOUNT OF CERTAIN AIRPORTS.— The Secretary of the Treasury may transfer from the Airport and Airway Trust Fxmd to the Secretary of Transportation or the Adiininistrator of the Federal Aviation Administration an amount to make a payment to an airport affected by a diversion that is the subject of an administrative action under paragraph (3) or a civil action under paragraph (4) of section 47107(n) of title 49, United States Code.". TITLE IX—METROPOLITAN MetropoHtan WASHINGTON AIRPORTS Washington Airports Amendments Act SEC. 901. SHORT TITLE. This title may be cited as the "Metropolitan Washington Airports Amendments Act of 1996". SEC. 902. USE OF LEASED PROPERTY. Section 6005(c)(2) of the Metropolitan Washington Airports Act of 1986 (49 U.S.C. App. 2454(c)(2)) is amended by inserting before the period at the end of the second sentence the following: "which are not inconsistent with the needs of aviation".

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