Page:United States Statutes at Large Volume 122.djvu/2440

 12 2 STA T . 2 4 1 7PUBLIC LA W 11 0– 2 53—J U NE 30, 200 8PublicLaw1 1 0–253 110 thCongres s A n Act Toamendth e I nte r na lR e v en u e C ode o f1986 toe x tend the fund i n g and ex p enditure authorit y of the A irport and Air w ay Tru s t 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’ ’ . 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 I nternal R evenue C odeof1 9 8 6 is amended by stri k ing ‘‘ J une 3 0, 2008’’ and inserting ‘‘September 30, 2008’’. (b) T ICK E T TAXES.— (1) P E R S ON S.—Clause (ii) of section 4261( j )(1)(A) of the Internal Revenue Code of 1986 is amended by striking ‘‘June 30, 2008’’ and inserting ‘‘September 30, 2008’’. (2) PRO P ERT Y .—Clause (ii) of section 42 7 1(d)(1)(A) of such Code is amended by striking ‘‘June 30, 2008’’ and inserting ‘‘September 30, 2008’’. (c) E F FECTI V E D ATE.—The amendments made by this section shall take effect on July 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 ‘‘July 1, 2008’’ and inserting ‘‘ O ctober 1, 2008’’, and (2) by inserting ‘‘or the Federal Aviation Administration Extension Act of 2008’’ 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 ‘‘October 1, 2008’’. (c) EXTENSION OF EXPIRING AVIATION PROGRAM AUT H ORITY.— (1) Section 40117(l)(7) of title 49, U nited States Code, is amended by striking ‘‘the date that is 3 years after the date of issuance of regulations to carry out this subsection.’’ and inserting ‘‘September 30, 2008.’’. (2) Section 47141(f) of title 49, United States Code, is amended by striking ‘‘September 30, 2007.’’ and inserting ‘‘Sep - tember 30, 2008.’’. 26USC950 2 . 26 USC 4 0 81note . 26 USC 42 7 1. 26 USC 4261. 26 USC 4081. 26 USC 1 note. F e d e ralAvi ation Ad m ini s tration Ex tension A c to f 2008. Ju ne 3 0, 2008 [H . R . 6327 ]

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