Page:United States Statutes at Large Volume 96 Part 2.djvu/1303

 CONCURRENT RESOLUTIONS—AUG. 19, 1982

96 STAT. 2665

(13) In section 260(a) of the bill, strike out "section 259(a)" and insert in lieu thereof "section 258(a)". (14) Subsection (1) of section 4041 of the Internal Revenue Code of 1954 (as added by section 279(b) of the bill) is amended by striking out "System Development" and inserting in lieu thereof "Improvement". (15) Subsection (e) of section 4261 of the Internal Revenue Code of 1954 (as added by section 280(a) of the bill) is amended by striking out "System Development" and inserting in lieu thereof "Improvement". (16) In section 9502(d)(l)(A) of the Internal Revenue Code of 1954 (as added by section 281(a) of the bill)— (A) strike out "(as such Acts were in effect on the date of jiq- enactment of the Fiscal Year 1981 Airport Development Authorization Act)", and (B) strike out "Airjwrt and Airway System Development Act of 1982" and insert in lieu thereof "Airport and Airway Improvement Act of 1982 (as such Acts were in effect on the date of the enactment of the Airport and Airway Improvement Act of 1982)". (17) After section 281 of the bill, insert the following new section: SEC. 281A. TECHNICAL PROVISIONS RELATING TO TAX ON TRANSPORTATION OF PERSONS BY AIR. (a) TECHNICAL MODIFICATIONS TO TRANSPORTATION OF PASSENGERS BY AIR.— (1) LONGER LAYOVER PERMITTED TO QUALIFY AS UNINTERRUPTED INTERNATIONAL AIR TRANSPORTATION.—Paragraph (3) of section

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4262(c) (defining uninterrupted international air transportation) is amended by striking out "6 hours" each place it appears and inserting in lieu thereof "12 hours". (2) AUTHORITY TO WAIVE 225-MILE ZONE PROVISIONS.—Section

4262 (defining taxable transportation) is amended by adding at the end thereof the following new subsection: "(e) AUTHORITY TO WAIVE 225-MILE ZONE PROVISIONS.—

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"(1) IN GENERAL.—If the Secretary of the Treasury determines that Canada or Mexico has entered into a qualified agreement— "(A) the Secretary shall publish a notice of such determination in the Federal Register, and "(B) effective with respect to transportation beginning ,.. after the date specified in such notice, to the extent provided in the agreement, the term '225-mile zone' shall not .., include part or all of the country with respect to which such determination is made. "(2) TERMINATION OF WAIVER.—If a determination was made under paragraph (1) with respect to any country and the Secrej tary of the Treasury subsequently determines that the agreement is no longer in effect or that the agreement is no longer a j qualified agreement— "(A) the Secretary shall publish a notice of such determi*.,"., nation in the Federal Register, and oLyj "(B) subparagraph (B) of paragraph (1) shall cease to apply with respect to transportation beginning after the date specified in such notice.

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