To provide for the extension of taxes funding the Airport and Airway Trust Fund and to require the designation of certain airports as ports of entry.

IB Union Calendar No. 81 118TH CONGRESS 1ST SESSION H. R. 3796 [Report No. 118–105] To provide for the extension of taxes funding the Airport and Airway Trust Fund and to require the designation of certain airports as ports of entry. IN THE HOUSE OF REPRESENTATIVES JUNE 5, 2023 Mr. SMITH of Missouri introduced the following bill; which was referred to the Committee on Ways and Means JUNE 12, 2023 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed [Strike out all after the enacting clause and insert the part printed in italic] [For text of introduced bill, see copy of bill as introduced on June 5, 2023] VerDate Sep 11 2014 01:27 Jun 13, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6652 E:\BILLS\H3796.RH H3796 pbinns on DSKJLVW7X2PROD with $$_JOB 2 •HR 3796 RH A BILL To provide for the extension of taxes funding the Airport and Airway Trust Fund and to require the designation of certain airports as ports of entry. VerDate Sep 11 2014 01:27 Jun 13, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6652 E:\BILLS\H3796.RH H3796 pbinns on DSKJLVW7X2PROD with $$_JOB 3 •HR 3796 RH Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. EXTENSION OF TAXES FUNDING AIRPORT AND 3 AIRWAYS TRUST FUND. 4 (a) FUEL TAXES.—Section 4081(d)(2)(B) of the Inter- 5 nal Revenue Code of 1986 is amended by striking ‘‘Sep- 6 tember 30, 2023’’ and inserting ‘‘September 30, 2028’’. 7 (b) TICKET TAXES.— 8 (1) PERSONS.—Section 4261(k)(1)(A)(ii) of such 9 Code is amended by striking ‘‘September 30, 2023’’ 10 and inserting ‘‘September 30, 2028’’. 11 (2) PROPERTY.—Section 4271(d)(1)(A)(ii) of 12 such Code is amended by striking ‘‘September 30, 13 2023’’ and inserting ‘‘September 30, 2028’’. 14 (c) FRACTIONAL OWNERSHIP PROGRAMS.— 15 (1) FUEL TAX.—Section 4043(d) of such Code is 16 amended by striking ‘‘September 30, 2023’’ and in- 17 serting ‘‘September 30, 2028’’. 18 (2) TREATMENT AS NONCOMMERCIAL AVIA- 19 TION.—Section 4083(b) of such Code is amended by 20 striking ‘‘October 1, 2023’’ and inserting ‘‘October 1, 21 2028’’. 22 (3) EXEMPTION FROM TICKET TAX.—Section 23 4261(j) of such Code is amended by striking ‘‘Sep- 24 VerDate Sep 11 2014 01:27 Jun 13, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6203 E:\BILLS\H3796.RH H3796 pbinns on DSKJLVW7X2PROD with $$_JOB 4 •HR 3796 RH tember 30, 2023’’ and inserting ‘‘September 30, 1 2028’’. 2 SEC. 2. DESIGNATION OF CERTAIN AIRPORTS AS PORTS OF 3 ENTRY. 4 (a) IN GENERAL.—The President shall— 5 (1) pursuant to the Act of August 1, 1914 (38 6 Stat. 623, chapter 223; 19 U.S.C. 2), designate each 7 airport described in subsection (b) as a port of entry; 8 and 9 (2) terminate the application of the user fee re- 10 quirement under section 236 of the Trade and Tariff 11 Act of 1984 (19 U.S.C. 58b) with respect to the air- 12 port. 13 (b) AIRPORTS DESCRIBED.—An airport described in 14 this subsection is an airport that— 15 (1) is a primary airport (as defined in section 16 47102 of title 49, United States Code); 17 (2) is located not more than 30 miles from the 18 northern or southern international land border of the 19 United States; 20 (3) is associated, through a formal, legal instru- 21 ment, including a valid contract or governmental or- 22 dinance, with a land border crossing or a seaport not 23 more than 30 miles from the airport; and 24 VerDate Sep 11 2014 01:27 Jun 13, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6203 E:\BILLS\H3796.RH H3796 pbinns on DSKJLVW7X2PROD with $$_JOB 5 •HR 3796 RH (4) through such association, meets the numer- 1 ical criteria considered by U.S. Customs and Border 2 Protection for establishing a port of entry, as set forth 3 in— 4 (A) Treasury Decision 82–37 (47 Fed. Reg. 5 10137; relating to revision of customs criteria for 6 establishing ports of entry and stations), as re- 7 vised by Treasury Decisions 86–14 (51 Fed. Reg. 8 4559) and 87–65 (52 Fed. Reg. 16328); or 9 (B) any successor guidance or regulation. 10 VerDate Sep 11 2014 01:27 Jun 13, 2023 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6203 E:\BILLS\H3796.RH H3796 pbinns on DSKJLVW7X2PROD with $$_JOB Union Calendar No. 81 118TH CONGRESS 1ST SESSION H. R. 3796 [Report No. 118–105] A BILL To provide for the extension of taxes funding the Airport and Airway Trust Fund and to require the designation of certain airports as ports of entry. JUNE 12, 2023 Reported with an amendment, committed to the Com- mittee of the Whole House on the State of the Union, and ordered to be printed VerDate Sep 11 2014 01:27 Jun 13, 2023 Jkt 039200 PO 00000 Frm 00006 Fmt 6651 Sfmt 6651 E:\BILLS\H3796.RH H3796 pbinns on DSKJLVW7X2PROD with $$_JOB