Page:United States Statutes at Large Volume 124.djvu/1152

 124 STAT. 1126 PUBLIC LAW 111–161—APR. 30, 2010 Public Law 111–161 111th Congress An Act To amend the Internal Revenue Code of 1986 to extend the funding and expenditure authority of the Airport and Airway Trust Fund, to amend title 49, United States Code, to extend authorizations for the airport improvement program, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ‘‘Airport and Airway Extension Act of 2010’’. SEC. 2. EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND. (a) FUEL TAXES.—Subparagraph (B) of section 4081(d)(2) of the Internal Revenue Code of 1986 is amended by striking ‘‘April 30, 2010’’ and inserting ‘‘July 3, 2010’’. (b) TICKET TAXES.— (1) PERSONS.—Clause (ii) of section 4261(j)(1)(A) of the Internal Revenue Code of 1986 is amended by striking ‘‘April 30, 2010’’ and inserting ‘‘July 3, 2010’’. (2) PROPERTY.—Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking ‘‘April 30, 2010’’ and inserting ‘‘July 3, 2010’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on May 1, 2010. SEC. 3. EXTENSION OF AIRPORT AND AIRWAY TRUST FUND EXPENDI - TURE AUTHORITY. (a) IN GENERAL.—Paragraph (1) of section 9502(d) of the Internal Revenue Code of 1986 is amended— (1) by striking ‘‘May 1, 2010’’ and inserting ‘‘July 4, 2010’’; and (2) by inserting ‘‘or the Airport and Airway Extension Act of 2010’’ before the semicolon at the end of subparagraph (A). (b) CONFORMING AMENDMENT.—Paragraph (2) of section 9502(e) of such Code is amended by striking ‘‘May 1, 2010’’ and inserting ‘‘July 4, 2010’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on May 1, 2010. SEC. 4. EXTENSION OF AIRPORT IMPROVEMENT PROGRAM. (a) AUTHORIZATION OF APPROPRIATIONS.— (1) IN GENERAL.—Section 48103(7) of title 49, United States Code, is amended to read as follows: 26 USC 9502 note. 26 USC 4081 note. 26 USC 4081. 26 USC 1 note. Airport and Airway Extension Act of 2010. Apr. 30, 2010 [H.R. 5147]