2020 U.S. Code
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
| 15 U.S.C. § 9046 (2020) |
| §9046. Suspension of certain aviation excise taxes |
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(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 aviationIn 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. 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. |
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(Pub. L. 116–136, div. A, title IV, §4007, Mar. 27, 2020, 134 Stat. 477.) |
| United States Code, 2018 Edition, Supplement 2, Title 15 - COMMERCE AND TRADE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 9046 |
| 2020 |
| January 13, 2021 |
| No |
| standard |
| 134 Stat. 477 |
| Public Law 116-136 |
