Title 26 — Internal Revenue CodeRelease 119-73
§4271 Imposition of tax
Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 33— - FACILITIES AND SERVICES › Subchapter Subchapter C— - Transportation by Air › Part PART II— - PROPERTY › § 4271
Summary
A tax of 6.25% applies to amounts paid for taxable air transportation of property (a specific kind of property transport defined elsewhere). The tax only applies when payment is made to a person who transports property by air for hire. Usually the person who pays for the transport must pay the tax. If the payment is made outside the United States and that payer does not pay, the carrier who makes the last flight into the United States must pay and collect the tax from the person to whom the property is delivered. When an air carrier and others jointly provide services that include taxable transportation, the taxable amount is the carrier’s share of the receipts plus any related expenses of the others counted in that share. The tax covers transportation that begins from the 7th day after the Airport and Airway Trust Fund Tax Reinstatement Act of 1997 was enacted through September 30, 2028, and payments made during that period for trips that start later. If a trip would not have been taxable when it began, any tax paid for it is treated as an overpayment.
Full Legal Text
Title 26, §4271
Internal Revenue Code — Source: USLM XML via OLRC
(a)There is hereby imposed upon the amount paid within or without the United States for the taxable transportation (as defined in section 4272) of property a tax equal to 6.25 percent of the amount so paid for such transportation. The tax imposed by this subsection shall apply only to amounts paid to a person engaged in the business of transporting property by air for hire.
(b)(1)Except as provided by paragraph (2), the tax imposed by subsection (a) shall be paid by the person making the payment subject to tax.
(2)If a payment subject to tax under subsection (a) is made outside the United States and the person making such payment does not pay such tax, such tax—
(A)shall be paid by the person to whom the property is delivered in the United States by the person furnishing the last segment of the taxable transportation in respect of which such tax is imposed, and
(B)shall be collected by the person furnishing the last segment of such taxable transportation.
(c)For purposes of this section, in any case in which a person engaged in the business of transporting property by air for hire and one or more other persons not so engaged jointly provide services which include taxable transportation of property, and the person so engaged receives, for the furnishing of such taxable transportation, a portion of the receipts from the joint providing of such services, the amount paid for the taxable transportation shall be treated as being the sum of (1) the portion of the receipts so received, and (2) any expenses incurred by any of the persons not so engaged which are properly attributable to such taxable transportation and which are taken into account in determining the portion of the receipts so received.
(d)(1)The tax imposed by subsection (a) shall apply to—
(A)transportation beginning during the period—
(i)beginning on the 7th day after the date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, and
(ii)ending on September 30, 2028, and
(B)amounts paid during such period for transportation beginning after such period.
(2)If, as of the date any transportation begins, the taxes imposed by this section would not have applied to such transportation if paid for on such date, any tax paid under paragraph (1)(B) with respect to such transportation shall be treated as an overpayment.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
The date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, referred to in subsec. (d)(1)(A)(i), is the date of enactment of Pub. L. 105–2, which was approved Feb. 28, 1997.
Prior Provisions
A prior section 4271, act Aug. 16, 1954, ch. 736, 68A Stat. 507, 508, related to tax for the transportation of property, prior to repeal by Pub. L. 85–475, § 4(a), June 30, 1958, 72 Stat. 260. For
Effective Date
of repeal, see section 4(c) of Pub. L. 85–475, set out as an
Effective Date
of 1958 Amendment note under section 6415 of this title.
Amendments
2024—Subsec. (d)(1)(A)(ii). Pub. L. 118–63 substituted “
September 30, 2028” for “
May 10, 2024”. Pub. L. 118–41 substituted “
May 10, 2024” for “
March 8, 2024”. 2023—Subsec. (d)(1)(A)(ii). Pub. L. 118–34 substituted “
March 8, 2024” for “
December 31, 2023”. Pub. L. 118–15 substituted “
December 31, 2023” for “
September 30, 2023”. 2018—Subsec. (d)(1)(A)(ii). Pub. L. 115–254 substituted “
September 30, 2023” for “
September 30, 2018”. Pub. L. 115–141 substituted “
September 30, 2018” for “
March 31, 2018”. 2017—Subsec. (d)(1)(A)(ii). Pub. L. 115–63 substituted “
March 31, 2018” for “
September 30, 2017”. 2016—Subsec. (d)(1)(A)(ii). Pub. L. 114–190 substituted “
September 30, 2017” for “
July 15, 2016”. Pub. L. 114–141 substituted “
July 15, 2016” for “
March 31, 2016”. 2015—Subsec. (d)(1)(A)(ii). Pub. L. 114–55 substituted “
March 31, 2016” for “
September 30, 2015”. 2012—Subsec. (d)(1)(A)(ii). Pub. L. 112–95 substituted “
September 30, 2015” for “
February 17, 2012”. Pub. L. 112–91 substituted “
February 17, 2012” for “
January 31, 2012”. 2011—Subsec. (d)(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. (d)(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. (d)(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. (d)(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. (d)(1)(A)(ii). Pub. L. 110–161 substituted “
February 29, 2008” for “
September 30, 2007”. 1997—Subsec. (d). Pub. L. 105–2 amended heading and text of subsec. (d) generally. Prior to amendment, text read as follows: “The tax imposed by subsection (a) 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. (d)(1)(A)(ii). Pub. L. 105–34 substituted “
September 30, 2007” for “
September 30, 1997”. 1996—Subsec. (d). Pub. L. 104–188 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”. 1990—Subsec. (a). Pub. L. 101–508, § 11213(a)(2), substituted “6.25 percent” for “5 percent”. Subsec. (d). Pub. L. 101–508, § 11213(d)(1), substituted “
January 1, 1996” for “
January 1, 1991”. 1987—Subsec. (d). Pub. L. 100–223 substituted “1991” for “1988”. 1982—Subsec. (d). Pub. L. 97–248 substituted provision that the tax imposed by subsec. (a) shall apply with respect to transportation beginning after Aug. 31, 1982, and before Jan. 1, 1988, for provision that effective with respect to transportation beginning after Sept. 30, 1980, the tax imposed by subsec. (a) would not apply. 1980—Subsec. (d). Pub. L. 96–298 substituted “
September 30, 1980” for “
June 30, 1980”. 1976—Subsec. (a). Pub. L. 94–455 struck out “which begins after
June 30, 1970” after “of property”.
Statutory Notes and Related Subsidiaries
Effective Date
of 2012 AmendmentAmendment by Pub. L. 112–95 effective Feb. 18, 2012, see section 1101(c) of Pub. L. 112–95, set out as an Effective and Termination Dates of 2012 Amendment note under section 4081 of this title. Amendment by Pub. L. 112–91 effective Feb. 1, 2012, see section 2(c) of Pub. L. 112–91, set out as an Effective and Termination Dates of 2012 Amendment note under section 4081 of this title.
Effective Date
of 2011 AmendmentAmendment by Pub. L. 112–30 effective Sept. 17, 2011, see section 202(c) of Pub. L. 112–30, set out as a note under section 4081 of this title. Amendment by Pub. L. 112–27 effective
July 23, 2011, see section 2(c) of Pub. L. 112–27, set out as a note under section 4081 of this title. Amendment by Pub. L. 112–21 effective
July 1, 2011, see section 2(c) of Pub. L. 112–21, set out as a note under section 4081 of this title. Amendment by Pub. L. 112–16 effective
June 1, 2011, see section 2(c) of Pub. L. 112–16, set out as a note under section 4081 of this title. Amendment by Pub. L. 112–7 effective Apr. 1, 2011, see section 2(c) of Pub. L. 112–7, set out as a note under section 4081 of this title.
Effective Date
of 2010 AmendmentAmendment by Pub. L. 111–329 effective Jan. 1, 2011, see section 2(c) of Pub. L. 111–329, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–249 effective Oct. 1, 2010, see section 2(c) of Pub. L. 111–249, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–216 effective Aug. 2, 2010, see section 101(c) of Pub. L. 111–216, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–197 effective
July 4, 2010, see section 2(c) of Pub. L. 111–197, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–161 effective
May 1, 2010, see section 2(c) of Pub. L. 111–161, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–153 effective Apr. 1, 2010, see section 2(c) of Pub. L. 111–153, set out as a note under section 4081 of this title.
Effective Date
of 2009 AmendmentAmendment by Pub. L. 111–116 effective Jan. 1, 2010, see section 2(c) of Pub. L. 111–116, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–69 effective Oct. 1, 2009, see section 2(c) of Pub. L. 111–69, set out as a note under section 4081 of this title. Amendment by Pub. L. 111–12 effective Apr. 1, 2009, see section 2(c) of Pub. L. 111–12, set out as a note under section 4081 of this title.
Effective Date
of 2008 AmendmentAmendment by Pub. L. 110–330 effective Oct. 1, 2008, see section 2(c) of Pub. L. 110–330, set out as a note under section 4081 of this title. Amendment by Pub. L. 110–253 effective July 1, 2008, see section 2(c) of Pub. L. 110–253, set out as a note under section 4081 of this title. Amendment by Pub. L. 110–190 effective Mar. 1, 2008, see section 2(c) of Pub. L. 110–190, set out as a note under section 4081 of this title.
Effective Date
of 2007 AmendmentAmendment by Pub. L. 110–161 effective Oct. 1, 2007, see section 116(d) of div. K of Pub. L. 110–161, set out as a note under section 4081 of this title.
Effective Date
of 1997
Amendments
Amendment by Pub. L. 105–34 applicable to transportation beginning on or after Oct. 1, 1997, see section 1031(e)(2) of Pub. L. 105–34, set out as a note under section 4261 of this title. Amendment by Pub. L. 105–2 applicable to transportation beginning on or after the 7th day after Feb. 28, 1997, with special rule for applicability to amounts paid before such 7th day, see section 2(e)(2) of Pub. L. 105–2, set out as a note under section 4261 of this title.
Effective Date
of 1996 AmendmentAmendment by Pub. L. 104–188 effective on 7th calendar day after Aug. 20, 1996, but not applicable to any amount paid before such date, see section 1609(i) of Pub. L. 104–188, set out as a note under section 4041 of this title.
Effective Date
of 1990 AmendmentAmendment by section 11213(a)(2) of Pub. L. 101–508 applicable to transportation beginning after Nov. 30, 1990, but inapplicable to amounts paid on or before such date, see section 11213(a)(3) of Pub. L. 101–508, set out as a note under section 4261 of this title.
Effective Date
of 1982 AmendmentAmendment by Pub. L. 97–248 applicable with respect to transportation beginning after Aug. 31, 1982, but inapplicable to amounts paid on or before such date, see section 280(d) of Pub. L. 97–248, set out as a note under section 4261 of this title.
Effective Date
of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1904(d) of Pub. L. 94–455, set out as a note under section 4041 of this title.
Effective Date
Section applicable to transportation beginning after June 30, 1970, see section 211(b) of Pub. L. 91–258, set out as an
Effective Date
of 1970 Amendment note under section 4041 of this title. Delayed Deposits of Airport Trust Fund Tax RevenuesDue date for deposits of taxes imposed by this section which would be required to be made after July 31, 1998, and before Oct. 1, 1998, to be Oct. 5, 1998, see section 1031(g) of Pub. L. 105–34, set out as a note under section 6302 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4271
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73