Page:United States Statutes at Large Volume 96 Part 1.djvu/605

 PUBLIC LAW 97-248—SEPT. 3, 1982

96 STAT. 563

(3) APPROPRIATIONS.—There a r e authorized to be a p p r o p r i a t e d to the Federal Hospital Insurance T r u s t F u n d from time to t i m e such s u m s as the Secretary of Health and Human Services deems necessary for any fiscal year, on account of— (A) payments m a d e or to be m a d e during such fiscal year from such T r u s t F u n d with respect to individuals who a r e entitled to benefits under title XVIII of the Social Security Act solely by reason of paragraph (1) or (2) of this 42 USC 1395. subsection, (B) the additional a d m i n s t r a t i v e expenses resulting or expected to result therefrom, and (C) any loss in i n t e r e s t to such T r u s t F u n d resulting from the payment of those a m o u n t s, in order to place such T r u s t F u n d in the s a m e position at the end of such fiscal year as it would h a v e been in if this subsection had not been enacted.

Subtitle F—Excise Taxes PART I—AIRPORT AND AIRWAY SEC. 279. TAX ON FUEL USED IN NONCOMMERCIAL AVIATION. (a) IMPOSITION OF T A X. —

(1) GASOLINE F U E L S. — Paragraph (3) of subsection 4041(c) 26 USC 404L (relating to r a t e of tax) is amended by striking out "3 cents a gallon" and inserting in lieu thereof "8 cents a gallon (10V2 cents a gallon in the case of any gasoline with respect to which a tax is imposed under section 4081 a t the r a t e set forth in subsection (b) thereoO". (2) NoNGASOLiNE FUELS.—Paragraph (1) of subsection 4041(c) (relating to tax on fuel used in noncommercial aviation) is amended by striking out "7 c e n t s " and inserting in lieu thereof "14 cents". (3) TERMINATION. — Paragraph (5) of section 4041(c) is amended to read as follows: "(5) TERMINATION. — The taxes imposed by paragraph s (1) and (2) shall apply during the period beginning on September 1, 1982, and ending on December 31, 1987." (b) CERTAIN HELICOPTERS.—

(1) EXEMPTION.—Section 4041 (relating to tax on special fuels) is amended by adding at the end thereof the following new subsection: "(1) E X E M P T I O N FOR CERTAIN HELICOPTER U S E S. — N o tax shall be

imposed under this section on any liquid sold for use in, or used in, a helicopter for the purpose of— "(1) t r a n s p o r t i n g individuals, equipment, or supplies in the exploration for, or the development or removal of, h a r d minerals, or "(2) the planting, cultivation, cutting or transportation of, or caring for, trees (including logging operation), b u t only if the helicopter does not t a k e off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to the Airport and Airway Improvement Act of 1982 during such use." (2) R E F U N D OF TAX.— Subsection (d) of section 6427 (relating to fuels not used for taxable purposes) is amended—

49 USC 1701 ^°^^^°^^' P- ^'^^• ^^ ^ ^ ^ ^^^'^-

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