Amendments
2024—Subsec. (j). Pub. L. 118–63, § 1302(c)(3), substituted “September 30, 2028” for “May 10, 2024”.
Pub. L. 118–41, § 202(c)(3), substituted “May 10, 2024” for “March 8, 2024”.
Subsec. (k)(1)(A)(ii). Pub. L. 118–63, § 1302(b)(1), substituted “September 30, 2028” for “May 10, 2024”.
Pub. L. 118–41, § 202(b)(1), substituted “May 10, 2024” for “March 8, 2024”.
2023—Subsec. (j). Pub. L. 118–34, § 202(c)(3), substituted “March 8, 2024” for “December 31, 2023”.
Pub. L. 118–15, § 2212(c)(3), substituted “December 31, 2023” for “September 30, 2023”.
Subsec. (k)(1)(A)(ii). Pub. L. 118–34, § 202(b)(1), substituted “March 8, 2024” for “December 31, 2023”.
Pub. L. 118–15, § 2212(b)(1), substituted “December 31, 2023” for “September 30, 2023”.
2018—Subsec. (b)(1). Pub. L. 115–141, § 401(b)(42), substituted “a tax in the amount of $3.00.” for “a tax in the amount determined in accordance with the following table for the period in which the segment begins:” and table which set out tax amounts ranging from $1.00 to $3.00 for segments beginning after Sept. 30, 1997, to 2002 and thereafter.
Subsec. (j). Pub. L. 115–254, § 802(c)(3), substituted “September 30, 2023” for “September 30, 2018”.
Pub. L. 115–141, § 202(c)(2), substituted “September 30, 2018” for “March 31, 2018”.
Subsec. (k)(1)(A)(ii). Pub. L. 115–254, § 802(b)(1), substituted “September 30, 2023” for “September 30, 2018”.
Pub. L. 115–141, § 202(b)(1), substituted “September 30, 2018” for “March 31, 2018”.
2017—Subsec. (e)(4)(A)(ii). Pub. L. 115–97, § 11002(d)(1)(FF), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
Subsec. (e)(5). Pub. L. 115–97, § 13822(a), added par. (5).
Subsec. (j). Pub. L. 115–63, § 202(c)(2), substituted “March 31, 2018” for “September 30, 2017”.
Subsec. (k)(1)(A)(ii). Pub. L. 115–63, § 202(b)(1), substituted “March 31, 2018” for “September 30, 2017”.
2016—Subsec. (j). Pub. L. 114–190, § 1202(c)(2), substituted “September 30, 2017” for “July 15, 2016”.
Pub. L. 114–141, § 202(c)(2), substituted “July 15, 2016” for “March 31, 2016”.
Subsec. (k)(1)(A)(ii). Pub. L. 114–190, § 1202(b)(1), substituted “September 30, 2017” for “July 15, 2016”.
Pub. L. 114–141, § 202(b)(1), substituted “July 15, 2016” for “March 31, 2016”.
2015—Subsec. (j). Pub. L. 114–55, § 202(c)(2), substituted “March 31, 2016” for “September 30, 2015”.
Subsec. (k)(1)(A)(ii). Pub. L. 114–55, § 202(b)(1), substituted “March 31, 2016” for “September 30, 2015”.
2014—Subsec. (e)(1)(C). Pub. L. 113–295, § 221(a)(104)(A), struck out subpar. (C) which provided for no phasein of reduced ticket tax for certain transportation.
Subsec. (e)(5). Pub. L. 113–295, § 221(a)(104)(B), struck out par. (5) which related to rates of ticket tax for transportation beginning before Oct. 1, 1999.
2012—Subsec. (j). Pub. L. 112–95, § 1103(c), added subsec. (j). Former subsec. (j) redesignated (k).
Subsec. (j)(1)(A)(ii). Pub. L. 112–95, § 1101(b)(1), substituted “September 30, 2015” for “February 17, 2012”.
Pub. L. 112–91 substituted “February 17, 2012” for “January 31, 2012”.
Subsec. (k). Pub. L. 112–95, § 1103(c), redesignated subsec. (j) as (k).
2011—Subsec. (j)(1)(A)(ii). Pub. L. 112–30 substituted “January 31, 2012” for “September 16, 2011”.
Pub. L. 112–27 substituted “September 16, 2011” for “July 22, 2011”.
Pub. L. 112–21 substituted “July 22, 2011” for “June 30, 2011”.
Pub. L. 112–16 substituted “June 30, 2011” for “May 31, 2011”.
Pub. L. 112–7 substituted “May 31, 2011” for “March 31, 2011”.
2010—Subsec. (j)(1)(A)(ii). Pub. L. 111–329 substituted “March 31, 2011” for “December 31, 2010”.
Pub. L. 111–249 substituted “December 31, 2010” for “September 30, 2010”.
Pub. L. 111–216 substituted “September 30, 2010” for “August 1, 2010”.
Pub. L. 111–197 substituted “August 1, 2010” for “July 3, 2010”.
Pub. L. 111–161 substituted “July 3, 2010” for “April 30, 2010”.
Pub. L. 111–153 substituted “April 30, 2010” for “March 31, 2010”.
2009—Subsec. (j)(1)(A)(ii). Pub. L. 111–116 substituted “March 31, 2010” for “December 31, 2009”.
Pub. L. 111–69 substituted “December 31, 2009” for “September 30, 2009”.
Pub. L. 111–12 substituted “September 30, 2009” for “March 31, 2009”.
2008—Subsec. (j)(1)(A)(ii). Pub. L. 110–330 substituted “March 31, 2009” for “September 30, 2008”.
Pub. L. 110–253 substituted “September 30, 2008” for “June 30, 2008”.
Pub. L. 110–190 substituted “June 30, 2008” for “February 29, 2008”.
2007—Subsec. (j)(1)(A)(ii). Pub. L. 110–161 substituted “February 29, 2008” for “September 30, 2007”.
2005—Subsec. (e)(1)(B)(i). Pub. L. 109–59, § 11122(a)(1), inserted “(in the case of any airport described in clause (ii)(III), on flight segments of at least 100 miles)” after “by air”.
Subsec. (e)(1)(B)(ii)(III). Pub. L. 109–59, § 11122(a)(2), added subcl. (III).
Subsec. (e)(4)(C). Pub. L. 109–135 substituted “imposed by subsection (b)” for “imposed subsection (b)”.
Subsec. (f). Pub. L. 109–59, § 11121(c), amended heading and text of subsec. (f) generally. Prior to amendment, text read as follows: “No tax shall be imposed under subsection (a) or (b) on air transportation by helicopter for the purpose of—
“(1) transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas, or
“(2) the planting, cultivation, cutting, or transportation of, or caring for, trees (including logging operations),
but only if the helicopter does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such use. In the case of helicopter transportation described in paragraph (1), this subsection shall be applied by treating each flight segment as a distinct flight.”
Subsecs. (i), (j). Pub. L. 109–59, § 11123(a), added subsec. (i) and redesignated former subsec. (i) as (j).
2003—Subsec. (e)(4)(D). Pub. L. 108–176 added subpar. (D).
1997—Subsec. (a). Pub. L. 105–34, § 1031(c)(1), added subsec. (a) and struck out heading and text of former subsec. (a). Text read as follows: “There is hereby imposed upon the amount paid for taxable transportation (as defined in section 4262) of any person a tax equal to 10 percent of the amount so paid. In the case of amounts paid outside of the United States for taxable transportation, the tax imposed by this subsection shall apply only if such transportation begins and ends in the United States.”
Subsec. (b). Pub. L. 105–34, § 1031(c)(1), added subsec. (b) and struck out heading and text of former subsec. (b). Text read as follows: “There is hereby imposed upon the amount paid for seating or sleeping accommodations in connection with transportation and with respect to which a tax is imposed by subsection (a), a tax equal to 10 percent of the amount so paid.”
Subsec. (c). Pub. L. 105–34, § 1031(c)(1), added subsec. (c) and struck out heading and text of former subsec. (c). Text read as follows: “There is hereby imposed a tax of $6 upon any amount paid (whether within or without the United States) for any transportation of any person by air, if such transportation begins 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).”
Subsecs. (e), (f). Pub. L. 105–34, § 1031(c)(2), added subsec. (e) and redesignated former subsec. (e) as (f). Former subsec. (f) redesignated (g).
Subsec. (g). Pub. L. 105–34, § 1031(c)(2), redesignated subsec. (f) as (g). Former subsec. (g) redesignated (h).
Pub. L. 105–2 amended heading and text of subsec. (g) generally. Prior to amendment, text read as follows: “The taxes imposed by this section shall apply with respect to transportation beginning after August 31, 1982, and before January 1, 1996, and to transportation beginning on or after the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and before January 1, 1997.”
Subsec. (g)(1)(A)(ii). Pub. L. 105–34, § 1031(b)(1), substituted “September 30, 2007” for “September 30, 1997”.
Subsec. (g)(2). Pub. L. 105–34, § 1601(f)(4)(D), inserted “on that flight” after “dedicated”.
Subsec. (h). Pub. L. 105–34, § 1435(a), added subsec. (h). Former subsec. (h) redesignated (i).
Pub. L. 105–34, § 1031(c)(2), redesignated subsec. (g) as (h).
Subsec. (i). Pub. L. 105–34, § 1435(a), redesignated subsec. (h) as (i).
1996—Subsec. (e). Pub. L. 104–188, § 1609(e), inserted at end “In the case of helicopter transportation described in paragraph (1), this subsection shall be applied by treating each flight segment as a distinct flight.”
Subsec. (f). Pub. L. 104–188, § 1609(d), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows:
“(f) Exemption for Certain Emergency Medical Transportation.—No tax shall be imposed under this section or section 4271 on any air transportation by helicopter for the purpose of providing emergency medical services if such helicopter—
“(1) does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970 during such transportation, and
“(2) does not otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such transportation.”
Subsec. (g). Pub. L. 104–188, § 1609(b), substituted “January 1, 1996, and to transportation beginning on or after the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and before January 1, 1997” for “January 1, 1996”.
1994—Subsecs. (e), (f)(2). Pub. L. 103–272, § 5(g)(2), substituted “section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code,” for “the Airport and Airway Improvement Act of 1982”.
1990—Subsecs. (a), (b). Pub. L. 101–508, § 11213(a)(1), substituted “10 percent” for “8 percent”.
Subsec. (g). Pub. L. 101–508, § 11213(d)(1), substituted “January 1, 1996” for “January 1, 1991”.
1989—Subsec. (c). Pub. L. 101–239 substituted “$6” for “$3”.
1987—Subsec. (e). Pub. L. 100–223, § 404(c), which directed the substitution of “Improvement Act” for “System Improvement Act” could not be executed because such words do not appear.
Subsec. (f). Pub. L. 100–223, § 404(a), added subsec. (f). Former subsec. (f) redesignated (g).
Pub. L. 100–223, § 402(a)(1), substituted “January 1, 1991” for “January 1, 1988”.
Subsec. (g). Pub. L. 100–223, § 404(a), redesignated former subsec. (f) as (g).
1986—Subsec. (e)(1). Pub. L. 99–514, amended par. (1) generally. Prior to amendment, par. (1) read as follows: “transporting individuals, equipment, or supplies in—
“(A) the exploration for, or the development or removal of, hard minerals, or
“(B) the exploration for oil or gas, or”.
1984—Subsec. (e)(1). Pub. L. 98–369 amended par. (1) generally, designating existing provisions as subpar. (A) and adding subpar. (B).
1982—Subsec. (e). Pub. L. 97–248 substituted provisions relating to exemptions for certain helicopter uses for provisions that effective with respect to transportation beginning after Sept. 30, 1980, the rate of taxes imposed by subsecs. (a) and (b) would be 5 percent and taxes imposed by subsec. (c) would not apply.
Subsec. (f). Pub. L. 97–248 added subsec. (f).
1980—Subsec. (e). Pub. L. 96–298 substituted “September 30, 1980” for “June 30, 1980”.
1976—Subsec. (a). Pub. L. 94–455, § 1904(a)(7)(A), struck out “which begins after June 30, 1970” after “any person”.
Subsec. (b). Pub. L. 94–455, § 1904(a)(7)(A), struck out “which begins after June 30, 1970” after “with transportation”.
Subsec. (c). Pub. L. 94–455, § 1904(a)(7)(B), struck out “and begins after June 30, 1970” after “United States”.
1970—Subsec. (a). Pub. L. 91–258 consolidated former provisions of subsecs. (a) and (b) for imposition of tax on amounts paid within and outside the United States, substituting an 8 percent rate commencing after June 30, 1970, for prior 5 percent rate commencing after Nov. 15, 1962.
Subsec. (b). Pub. L. 91–258 redesignated subsec. (c) as (b), substituting an 8 percent rate in connection with transportation which begins after June 30, 1970, and with respect to which a tax is imposed by subsec. (a) for prior 5 percent rate in connection with transportation which began after Nov. 15, 1962, and with respect to which a tax had been imposed by former provisions of subsecs. (a) and (b). Former subsec. (b) provisions for imposition of tax on amounts paid outside the United States were incorporated in subsec. (a).
Subsecs. (c), (d). Pub. L. 91–258 added subsec. (c), redesignated former subsec. (c) as (d), and substituted “section 4263(a)” for “section 4264”.
Subsec. (e). Pub. L. 91–258 added subsec. (e).
1965—Pub. L. 89–44 substituted “November 15, 1962” for “November 15, 1962, and before July 1, 1965” wherever appearing.
1964—Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” wherever appearing.
1963—Pub. L. 88–52 substituted “July 1, 1964” for “July 1, 1963” wherever appearing.
1962—Subsecs. (a), (b). Pub. L. 87–508, § 5(b), struck out imposition of tax on transportation of persons by rail, motor vehicle, or water and substituted “tax equal to 5 percent of the amount so paid in connection with transportation which begins after November 15, 1962, and before July 1, 1963” for “tax equal to 10 percent of the amount so paid for transportation which begins before November 16, 1962”.
Pub. L. 87–508, § 5(a), substituted provisions imposing a tax equal to 10 percent of the amount paid for transportation which begins before Nov. 16, 1962, for provisions imposing a tax equal to 10 percent of the amount paid before July 1, 1962, or 5 percent of the amount paid on or after July 1, 1962.
Subsec. (c). Pub. L. 87–508, § 5(b), substituted “tax equivalent to 5 percent of the amount so paid in connection with transportation which begins after November 15, 1962, and before July 1, 1963” for “tax equivalent to 10 percent of the amount so paid in connection with transportation which begins before November 16, 1962”.
Pub. L. 87–508, § 5(a), substituted provision imposing a tax equivalent to 10 percent of the amount paid in connection with transportation which begins before Nov. 16, 1962 for provision imposing a tax equivalent to 10 percent of the amount paid before July 1, 1962, or 5 percent of the amount paid on or after July 1, 1962.
1961—Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961”, wherever appearing.
1960—Pub. L. 86–564 substituted “July 1, 1961” for “July 1, 1960” wherever appearing.
1959—Pub. L. 86–75 reduced tax on transportation of persons from ten to five percent effective July 1, 1960.
1956—Subsec. (a). Act July 25, 1956, § 1, substituted “taxable transportation (as defined in section 4262) of any person by rail, motor vehicle, water, or air a tax” for “the transportation of persons by rail, motor vehicle, water, or air within or without the United States a tax”.
Subsec. (b). Act July 25, 1956, § 1, substituted “taxable transportation (as defined in section 4262) of any person by rail, motor vehicle, water, or air, but only if such transportation begins and ends in the United States” for “transportation of persons by rail, motor vehicle, water, or air which begins and ends in the United States”.
Subsec. (d). Act July 25, 1956, § 4(b), substituted “Except as provided in section 4264, the” for “The”.