[DOCID: f:publ253.110] [[Page 122 STAT. 2417]] Public Law 110-253 110th 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, and for other purposes. <<NOTE: June 30, 2008 - [H.R. 6327]>> Be it enacted by the Senate and House of Representatives of the United States of America in Congress <<NOTE: Federal Aviation Administration Extension Act of 2008.>> assembled, SECTION 1. <<NOTE: 26 USC 1 note.>> SHORT TITLE. This Act may be cited as the ``Federal Aviation Administration Extension Act of 2008''. 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 <<NOTE: 26 USC 4081.>> is amended by striking ``June 30, 2008'' and inserting ``September 30, 2008''. (b) Ticket Taxes.-- (1) Persons.--Clause (ii) of section 4261(j)(1)(A) of the Internal Revenue Code of 1986 <<NOTE: 26 USC 4261.>> is amended by striking ``June 30, 2008'' and inserting ``September 30, 2008''. (2) Property.--Clause (ii) of section 4271(d)(1)(A) of such Code <<NOTE: 26 USC 4271.>> is amended by striking ``June 30, 2008'' and inserting ``September 30, 2008''. (c) Effective <<NOTE: 26 USC 4081 note.>> Date.--The amendments made by this section shall take effect on July 1, 2008. SEC. 3. EXTENSION OF AIRPORT AND AIRWAY TRUST FUND EXPENDITURE AUTHORITY. (a) In General.--Paragraph (1) of section 9502(d) of the Internal Revenue Code of 1986 is <<NOTE: 26 USC 9502.>> amended-- (1) by striking ``July 1, 2008'' and inserting ``October 1, 2008'', and (2) by inserting ``or the Federal Aviation Administration Extension Act of 2008'' 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 the date specified in such paragraph and inserting ``October 1, 2008''. (c) Extension of Expiring Aviation Program Authority.-- (1) Section 40117(l)(7) of title 49, United States Code, is amended by striking ``the date that is 3 years after the date of issuance of regulations to carry out this subsection.'' and inserting ``September 30, 2008.''. (2) Section 47141(f) of title 49, United States Code, is amended by striking ``September 30, 2007.'' and inserting ``September 30, 2008.''. [[Page 122 STAT. 2418]] (3) Section 161 of the Vision 100--Century of Aviation Reauthorization Act (49 U.S.C. 47109 note) is amended by striking ``fiscal year 2008 before July 1, 2008.'' and inserting ``fiscal year 2008.''. (4) Section 186(d) of the Vision 100--Century of Aviation Reauthorization Act (Pub. L. No. 108-176, 117 Stat. 2490, 2518) is amended by striking ``October 1, 2007, and for the portion of fiscal year 2008 ending before July 1, 2008,'' and inserting ``October 1, 2008,''. (5) Section 47115(j) of title 49, United States Code, is amended by striking ``fiscal years 2004 through 2007,'' and inserting ``fiscal years 2004 through 2008,''. (6) Section 44302(f)(1) of title 49, United States Code, is amended by striking ``August 31, 2008'' and inserting ``November 30, 2008''. (7) Section 44303(b) of such title is amended by striking ``December 31, 2008'' and inserting ``March 31, 2009''. (d) Effective <<NOTE: 26 USC 9502 note.>> Date.--The amendments made by this section shall take effect on July 1, 2008. SEC. 4. EXTENSION OF AIRPORT IMPROVEMENT PROGRAM. (a) Authorization of Appropriations.--Section 48103(5) of title 49, United States Code, is amended to read as follows: ``(5) $3,675,000,000 for fiscal year 2008.''. (b) Project Grant Authority.--Section 47104(c) of such title is amended by striking ``June 30, 2008,'' and inserting ``September 30, 2008,''. (c) Effective <<NOTE: 49 USC 47104 note.>> Date.--The amendments made by this section shall take effect on July 1, 2008. Approved June 30, 2008. LEGISLATIVE HISTORY--H.R. 6327: --------------------------------------------------------------------------- CONGRESSIONAL RECORD, Vol. 154 (2008): June 24, considered and passed House. June 26, considered and passed Senate. <all>