26 U.S.C. § 4261
Imposition of tax
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 4261, Imposition of tax, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463422
- Permanent ID
ys:prov:463422@1- SHA-256
32e3b871b4cdfa0db544b9be9c119c7cff66f04aa9fb33221fe670c400093ffd
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
There is hereby imposed on the amount paid for taxable transportation of any person a tax equal to 7.5 percent of the amount so paid.
There is hereby imposed on the amount paid for each domestic segment of taxable transportation by air a tax in the amount of $3.00.
For purposes of this section, the term “domestic segment” means any segment consisting of 1 takeoff and 1 landing and which is taxable transportation described in section 4262(a)(1).
If—
There is hereby imposed a tax of $12.00 on any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins or ends in the United States.
This subsection shall not apply to any transportation all of which is taxable under subsection (a) (determined without regard to sections 4281 and 4282).
In any case in which the tax imposed by paragraph (1) applies to a domestic segment beginning or ending in Alaska or Hawaii, such tax shall apply only to departures and shall be at the rate of $6.
Except as provided in section 4263(a), the taxes imposed by this section shall be paid by the person making the payment subject to the tax.
The tax imposed by subsection (b)(1) shall not apply to any domestic segment beginning or ending at an airport which is a rural airport for the calendar year in which such segment begins or ends (as the case may be).
For purposes of this paragraph, the term “rural airport” means, with respect to any calendar year, any airport if—
such airport—
In the case of amounts paid outside the United States for taxable transportation, the taxes imposed by subsections (a) and (b) shall apply only if such transportation begins and ends in the United States.
Any amount paid (and the value of any other benefit provided) to an air carrier (or any related person) for the right to provide mileage awards for (or other reductions in the cost of) any transportation of persons by air shall be treated for purposes of subsection (a) as an amount paid for taxable transportation, and such amount shall be taxable under subsection (a) without regard to any other provision of this subchapter.
For purposes of subparagraph (A), a corporation and all wholly owned subsidiaries of such corporation shall be treated as 1 corporation.
The Secretary shall prescribe rules which reallocate items of income, deduction, credit, exclusion, or other allowance to the extent necessary to prevent the avoidance of tax imposed by reason of this paragraph. The Secretary may prescribe rules which exclude from the tax imposed by subsection (a) amounts attributable to mileage awards which are used other than for transportation of persons by air.
In the case of taxable events in a calendar year after the last nonindexed year, the $3.00 amount contained in subsection (b) and each dollar amount contained in subsection (c) shall be increased by an amount equal to—
For purposes of subparagraph (A), the last nonindexed year is—
For purposes of subparagraph (A), in the case of the tax imposed by subsection (b), the beginning of the domestic segment shall be treated as the taxable event.
If an amount is paid during a calendar year for a domestic segment beginning in a later calendar year, then the rate of tax under subsection (b) on such amount shall be the rate in effect for the calendar year in which such amount is paid.
No tax shall be imposed by this section or section 4271 on any amounts paid by an aircraft owner for aircraft management services related to—
For purposes of subparagraph (A), the term “aircraft management services” includes—
For purposes of this paragraph, the term “aircraft owner” includes a person who leases the aircraft other than under a disqualified lease.
For purposes of clause (i), the term “disqualified lease” means a lease from a person providing aircraft management services with respect to such aircraft (or a related person (within the meaning of section 465(b)(3)(C)) to the person providing such services), if such lease is for a term of 31 days or less.
In the case of amounts paid to any person which (but for this subsection) are subject to the tax imposed by subsection (a), a portion of which consists of amounts described in subparagraph (A), this paragraph shall apply on a pro rata basis only to the portion which consists of amounts described in such subparagraph.
No tax shall be imposed under subsection (a) or (b) on air transportation—
No tax shall be imposed under this section or section 4271 on any air transportation for the purpose of providing emergency medical services—
No tax shall be imposed by this section or section 4271 on any air transportation exclusively for the purpose of skydiving.
No tax shall be imposed by this section or section 4271 on any air transportation by a seaplane with respect to any segment consisting of a takeoff from, and a landing on, water, but only if the places at which such takeoff and landing occur have not received and are not receiving financial assistance from the Airport and Airways Trust Fund.
No tax shall be imposed by this section or section 4271 on any air transportation if tax is imposed under section 4043 with respect to the fuel used in such transportation. This subsection shall not apply after September 30, 2028.
The taxes imposed by this section shall apply to—
transportation beginning during the period—
If, as of the date any transportation begins, the taxes imposed by this section would not have applied to such transportation if paid for on such date, any tax paid under paragraph (1)(B) with respect to such transportation shall be treated as an overpayment.
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. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally
- A bill to amend the Internal Revenue Code of 1954 to provide a 3-month extension of the taxes which are transferred to the Airport and Airway Trust Fund.House: no recorded tallySenate: no recorded tally
- Tax Equity and Fiscal Responsibility Act of 1982House: no recorded tallySenate: no recorded tally
- Deficit Reduction Act of 1984House: no recorded tallySenate: no recorded tally
- Tax Reform Act of 1986House: no recorded tallySenate: no recorded tally
- Airport and Airway Safety and Capacity Expansion Act of 1987House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1989House: no recorded tallySenate: 87–7
- Omnibus Budget Reconciliation Act of 1990
- To revise, codify, and enact without substantive change certain general and permanent laws, related to transportation, as subtitles II, III, and V-X of title 49, United States Code, "Transportation", and to make other technical improvements in the Code.House: no recorded tallySenate: no recorded tally
- Small Business Job Protection Act of 1996
- Airport and Airway Trust Fund Tax Reinstatement Act of 1997House: 347–73Senate: no recorded tally
- Taxpayer Relief Act of 1997
- Vision 100--Century of Aviation Reauthorization Act
- SAFETEA-LU
- Gulf Opportunity Zone Act of 2005House: 415–4Senate: no recorded tally
- Consolidated Appropriations Act, 2008
- Airport and Airway Extension Act of 2008House: no recorded tallySenate: no recorded tally
- Federal Aviation Administration Extension Act of 2008House: 422–0Senate: no recorded tally
- Federal Aviation Administration Extension Act of 2008, Part IIHouse: no recorded tallySenate: no recorded tally
- Federal Aviation Administration Extension Act of 2009House: no recorded tallySenate: no recorded tally
- Fiscal Year 2010 Federal Aviation Administration Extension ActHouse: no recorded tallySenate: no recorded tally
- Fiscal Year 2010 Federal Aviation Administration Extension Act, Part IIHouse: no recorded tallySenate: no recorded tally
- Federal Aviation Administration Extension Act of 2010House: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2010House: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2010, Part IIHouse: no recorded tallySenate: no recorded tally
- Airline Safety and Federal Aviation Administration Extension Act of 2010House: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2010, Part IIIHouse: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2010, Part IVHouse: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2011House: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2011, Part IIHouse: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2011, Part IIIHouse: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2011, Part IVHouse: 243–177Senate: no recorded tally
- Surface and Air Transportation Programs Extension Act of 2011House: no recorded tallySenate: 92–6
- Airport and Airway Extension Act of 2012House: no recorded tallySenate: no recorded tally
- FAA Modernization and Reform Act of 2012
- Tax Increase Prevention Act of 2014
- Airport and Airway Extension Act of 2015House: no recorded tallySenate: no recorded tally
- Airport and Airway Extension Act of 2016House: no recorded tallySenate: no recorded tally
- FAA Extension, Safety, and Security Act of 2016
- Disaster Tax Relief and Airport and Airway Extension Act of 2017House: 264–155Senate: no recorded tally
- An act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.
- Consolidated Appropriations Act, 2018House: 256–167Senate: no recorded tally
- FAA Reauthorization Act of 2018House: no recorded tallySenate: no recorded tally
- Continuing Appropriations Act, 2024 and Other Extensions Act
- Airport and Airway Extension Act of 2023, Part IIHouse: 376–15Senate: no recorded tally
- Airport and Airway Extension Act of 2024House: 401–19Senate: no recorded tally
- FAA Reauthorization Act of 2024