15 U.S.C. § 9046
Suspension of certain aviation excise taxes
United States · Title 15 — COMMERCE AND TRADE · Status: effective
Cite this
- Citation
- 15 U.S.C. § 9046, Suspension of certain aviation excise taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/442647
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Full text
In the case of any amount paid for transportation by air (including any amount treated as paid for transportation by air by reason of section 4261(e)(3) of title 26) during the excise tax holiday period, no tax shall be imposed under section 4261 or 4271 of title 26. The preceding sentence shall not apply to amounts paid on or before March 27, 2020.
In the case of kerosene used in commercial aviation (as defined in section 4083 of title 26) during the excise tax holiday period—
no tax shall be imposed on such kerosene under—
section 6427(l) of title 26 shall be applied—
For purposes of this section, the term “excise tax holiday period” means the period beginning after March 27, 2020, and ending before January 1, 2021.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- CARES Act