26 U.S.C. § 9502
Airport and Airway Trust Fund
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 9502, Airport and Airway Trust Fund, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464644
- Permanent ID
ys:prov:464644@1- SHA-256
8f0a88ffb826eba12aad0d73d759058ff30128496c425eaff6ea8e7cc55463f1
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 established in the Treasury of the United States a trust fund to be known as the “Airport and Airway Trust Fund”, consisting of such amounts as may be appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this section, section 9503(c)(5), or section 9602(b).
There are hereby appropriated to the Airport and Airway Trust Fund amounts equivalent to—
the taxes received in the Treasury under—
There are hereby authorized to be appropriated to the Airport and Airway Trust Fund such additional sums as may be required to make the expenditures referred to in subsection (d) of this section.
Amounts in the Airport and Airway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before October 1, 2028, to meet those obligations of the United States—
heretofore or hereafter incurred under part A of subtitle VII of title 49, United States Code, which are attributable to planning, research and development, construction, or operation and maintenance of—
The Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the amounts paid after August 31, 1982, in respect of fuel used in aircraft, under section 6420 (relating to amounts paid in respect of gasoline used on farms), 6421 (relating to amounts paid in respect of gasoline used for certain nonhighway purposes), or 6427 (relating to fuels not used for taxable purposes) (other than subsection (l)(4) thereof).
The Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the credits allowed under section 34 (other than payments made by reason of paragraph (4) of section 6427(l)) with respect to fuel used after August 31, 1982. Such amounts shall be transferred on the basis of estimates by the Secretary of the Treasury, and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess of or less than the credits allowed.
The amounts payable from the Airport and Airway Trust Fund under paragraph (2) or (3) shall not exceed the amounts required to be appropriated to such Trust Fund with respect to fuel so used.
The Secretary of the Treasury shall pay from time to time from the Airport and Airway Trust Fund into the general fund of the Treasury amounts equivalent to the amounts paid after December 31, 1995, under section 6402 (relating to authority to make credits or refunds) or section 6415 (relating to credits or refunds to persons who collected certain taxes) in respect of taxes under sections 4261 and 4271.
The Secretary of the Treasury may transfer from the Airport and Airway Trust Fund to the Secretary of Transportation or the Administrator of the Federal Aviation Administration an amount to make a payment to an airport affected by a diversion that is the subject of an administrative action under paragraph (3) or a civil action under paragraph (4) of section 47107(m) of title 49, United States Code.
Except as provided in paragraph (2), no amount may be appropriated or credited to the Airport and Airway Trust Fund on and after the date of any expenditure from the Airport and Airway Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—
Paragraph (1) shall not apply to any expenditure to liquidate any contract entered into (or for any amount otherwise obligated) before October 1, 2028, in accordance with the provisions of this section.
Out of money in the Treasury not otherwise appropriated, there is hereby appropriated $14,000,000,000 to the Airport and Airway Trust Fund.
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.
- Tax Equity and Fiscal Responsibility Act of 1982House: no recorded tallySenate: no recorded tally
- Surface Transportation Assistance Act of 1982House: no recorded tallySenate: no recorded tally
- Deficit Reduction Act of 1984House: no recorded tallySenate: no recorded tally
- Superfund Amendments and Reauthorization Act of 1986House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1987House: 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
- Airport and Airway Safety, Capacity, Noise Improvement, and Intermodal Transportation Act of 1992House: no recorded tallySenate: no recorded tally
- Omnibus Budget Reconciliation Act of 1993
- Airport Improvement Program Temporary Extension Act of 1994House: no recorded tallySenate: no recorded tally
- 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
- Federal Aviation Administration Authorization Act of 1994House: 384–42Senate: no recorded tally
- Small Business Job Protection Act of 1996
- Federal Aviation Reauthorization Act of 1996
- Airport and Airway Trust Fund Tax Reinstatement Act of 1997House: 347–73Senate: no recorded tally
- Taxpayer Relief Act of 1997
- Internal Revenue Service Restructuring and Reform Act of 1998
- Wendell H. Ford Aviation Investment and Reform Act for the 21st Century
- Aviation and Transportation Security Act
- Vision 100--Century of Aviation Reauthorization Act
- American Jobs Creation Act of 2004
- SAFETEA-LU
- Tax Relief and Health Care Act of 2006House: no recorded tallySenate: no recorded tally
- Making continuing appropriations for the fiscal year 2008, and for other purposes.
- Consolidated Appropriations Act, 2008
- Tax Technical Corrections Act of 2007House: no recorded tallySenate: no recorded tally
- 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
- Legislative Branch Appropriations Act, 2010
- Fiscal Year 2010 Federal Aviation Administration Extension Act, Part IIHouse: no recorded tallySenate: no recorded tally
- Hiring Incentives to Restore Employment Act
- 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
- Government Reports Elimination Act of 2014House: 382–0Senate: no recorded tally
- 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
- Consolidated Appropriations Act, 2018House: 256–167Senate: no recorded tally
- Airport and Airway Extension Act of 2018, Part IIHouse: no recorded tallySenate: no recorded tally
- FAA Reauthorization Act of 2018House: no recorded tallySenate: no recorded tally
- Continuing Appropriations Act, 2021 and Other Extensions Act
- 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
- Airport and Airway Extension Act of 2024, Part IIHouse: 385–24Senate: no recorded tally
- FAA Reauthorization Act of 2024