Page:United States Statutes at Large Volume 124.djvu/2653

 124 STAT. 2627 PUBLIC LAW 111–249—SEPT. 30, 2010 Public Law 111–249 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 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, Part III’’. 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 ‘‘Sep- tember 30, 2010’’ and inserting ‘‘December 31, 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 ‘‘Sep- tember 30, 2010’’ and inserting ‘‘December 31, 2010’’. (2) PROPERTY.—Clause (ii) of section 4271(d)(1)(A) of such Code is amended by striking ‘‘September 30, 2010’’ and inserting ‘‘December 31, 2010’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on October 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 ‘‘October 1, 2010’’ and inserting ‘‘January 1, 2011’’; and (2) by inserting ‘‘or the Airport and Airway Extension Act of 2010, Part III’’ before the semicolon at the end of subpara- graph (A). (b) CONFORMING AMENDMENT.—Paragraph (2) of section 9502(e) of such Code is amended by striking ‘‘October 1, 2010’’ and inserting ‘‘January 1, 2011’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on October 1, 2010. SEC. 4. EXTENSION OF AIRPORT IMPROVEMENT PROGRAM. (a) AUTHORIZATION OF APPROPRIATIONS.— (1) IN GENERAL.—Section 48103 of title 49, United States Code, is amended— (A) by striking ‘‘and’’ at the end of paragraph (6); 26 USC 9502 note. 26 USC 9502. 26 USC 4081 note. 26 USC 4271. 26 USC 4261. 26 USC 4081. 26 USC 1 note. Airport and Airway Extension Act of 2010, Part III. Sept. 30, 2010 [H.R. 6190]