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15 U.S.C. § 9046 15 u.s.c. · coronavirus economic stabilization (care · title 15
15 U.S.C. § 9046
Suspension of certain aviation excise taxes
Title 15 USC
● ACTIVE
Ch. 116
Jurisdiction Federal — United States
Chapter CORONAVIRUS ECONOMIC STABILIZATION (CARES ACT)
Primary Source uscode.house.gov ↗
Federation ID OM-USC15-SEC-8A4313
STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 15 - COMMERCE AND TRADE 15 U.S.C. United States Code, 2023 Edition Title 15 - COMMERCE AND TRADE CHAPTER 116 - CORONAVIRUS ECONOMIC STABILIZATION (CARES ACT) SUBCHAPTER III - ECONOMIC STABILIZATION AND ASSISTANCE TO SEVERELY DISTRESSED SECTORS OF THE UNITED STATES ECONOMY Part A - Coronavirus Economic Stabilization Sec. 9046 - Suspension of certain aviation excise taxes From the U.S. Government Publishing Office, www.gpo.gov

§9046. Suspension of certain aviation excise taxes

(a) Transportation by air 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. (b) Use of Kerosene in commercial aviation In the case of kerosene used in commercial aviation (as defined in section 4083 of title 26) during the excise tax holiday period— (1) no tax shall be imposed on such kerosene under— (A) section 4041(c) of title 26, or (B) section 4081 of title 26 (other than at the rate provided in subsection (a)(2)(B) thereof), and

(2) section 6427(l) of title 26 shall be applied— (A) by treating such use as a nontaxable use, and (B) without regard to paragraph (4)(A)(ii) thereof. (c) Excise tax holiday period 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.

(Pub. L. 116–136, div. A, title IV, §4007, Mar. 27, 2020, 134 Stat. 477.)

Source: uscode.house.gov — public domain Official Source ↗
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Semantic Edges
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The statutory text of 15 U.S.C. § 9046 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
OakMorel Law
15 U.S.C.
Citation
15 U.S.C. § 9046
Status
● ACTIVE
Chapter
116 — CORONAVIRUS ECONOMIC STABILIZATION (CARES ACT)
Title
Commerce and Trade
Jurisdiction
Federal
Federation ID
OM-USC15-SEC-8A4313
Root-LD Spec
v1.0
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Commerce and Trade — 15 U.S.C. § 9046