“To amend title 49, United States Code, to clarify airport revenue use of local general sales taxes, and for other purposes.”
No CRS summary available for this bill.
This section provides an exception to federal assurances on airport revenue use (under 49 U.S.C. §47107(b)) and restrictions on revenue use (under 49 U.S.C. §47133(a)) for revenues from generally applicable local government sales taxes. (As background, these assurances and restrictions generally require airport sponsors receiving federal Airport Improvement Program grants to use certain airport-related revenues solely for airport purposes.) The exception applies if (1) the local government had such a sales tax that did not exclude aviation fuel in effect prior to December 9, 2014; (2) the local government is not a sponsor of a public airport; and (3) a large hub airport with more than 35,000,000 enplanements in calendar year 2021 is located within the local government's jurisdiction. (Thus, qualifying local governments may divert these sales tax revenues to non-airport purposes.)