[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:
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CONGRESSIONAL RECORD, Vol. 154 (2008):
            June 24, considered and passed House.
            June 26, considered and passed Senate.

                                  <all>