H.R. 3796

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3796 Reported in House (RH)]

<DOC>

Union Calendar No. 81
118th CONGRESS
1st Session
H. R. 3796

[Report No. 118-105]

To provide for the extension of taxes funding the Airport and Airway 
Trust Fund and to require the designation of certain airports as ports 
of entry.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

June 5, 2023

Mr. Smith of Missouri introduced the following bill; which was referred 
to the Committee on Ways and Means

June 12, 2023

Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed 
in italic]
[For text of introduced bill, see copy of bill as introduced on June 5, 
2023]

_______________________________________________________________________

A BILL

To provide for the extension of taxes funding the Airport and Airway 
Trust Fund and to require the designation of certain airports as ports 
of entry.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAYS TRUST FUND.

(a) Fuel Taxes.--Section 4081(d)(2)(B) of the Internal Revenue Code 
of 1986 is amended by striking ``September 30, 2023'' and inserting 
``September 30, 2028''.
(b) Ticket Taxes.--
(1) Persons.--Section 4261(k)(1)(A)(ii) of such Code is 
amended by striking ``September 30, 2023'' and inserting 
``September 30, 2028''.
(2) Property.--Section 4271(d)(1)(A)(ii) of such Code is 
amended by striking ``September 30, 2023'' and inserting 
``September 30, 2028''.
(c) Fractional Ownership Programs.--
(1) Fuel tax.--Section 4043(d) of such Code is amended by 
striking ``September 30, 2023'' and inserting ``September 30, 
2028''.
(2) Treatment as noncommercial aviation.--Section 4083(b) 
of such Code is amended by striking ``October 1, 2023'' and 
inserting ``October 1, 2028''.
(3) Exemption from ticket tax.--Section 4261(j) of such 
Code is amended by striking ``September 30, 2023'' and 
inserting ``September 30, 2028''.

SEC. 2. DESIGNATION OF CERTAIN AIRPORTS AS PORTS OF ENTRY.

(a) In General.--The President shall--
(1) pursuant to the Act of August 1, 1914 (38 Stat. 623, 
chapter 223; 19 U.S.C. 2), designate each airport described in 
subsection (b) as a port of entry; and
(2) terminate the application of the user fee requirement 
under section 236 of the Trade and Tariff Act of 1984 (19 
U.S.C. 58b) with respect to the airport.
(b) Airports Described.--An airport described in this subsection is 
an airport that--
(1) is a primary airport (as defined in section 47102 of 
title 49, United States Code);
(2) is located not more than 30 miles from the northern or 
southern international land border of the United States;
(3) is associated, through a formal, legal instrument, 
including a valid contract or governmental ordinance, with a 
land border crossing or a seaport not more than 30 miles from 
the airport; and
(4) through such association, meets the numerical criteria 
considered by U.S. Customs and Border Protection for 
establishing a port of entry, as set forth in--
(A) Treasury Decision 82-37 (47 Fed. Reg. 10137; 
relating to revision of customs criteria for 
establishing ports of entry and stations), as revised 
by Treasury Decisions 86-14 (51 Fed. Reg. 4559) and 87-
65 (52 Fed. Reg. 16328); or
(B) any successor guidance or regulation.
Union Calendar No. 81

118th CONGRESS

1st Session

H. R. 3796

[Report No. 118-105]

_______________________________________________________________________

A BILL

To provide for the extension of taxes funding the Airport and Airway 
Trust Fund and to require the designation of certain airports as ports 
of entry.

_______________________________________________________________________

June 12, 2023

Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed