To amend title 49, United States Code, to clarify airport revenue use of local general sales taxes, and for other purposes.
Sponsored By: Representative Scott, David
In Committee
Summary
Exemption for qualifying local general sales taxes. This bill would let certain local general sales taxes be treated outside the federal restrictions that normally govern how airport-related revenues are used.
Show full summary
- Local non-sponsor governments with a generally applicable sales tax that was in effect before December 9, 2014 could use those sales-tax receipts without being bound by federal airport revenue-use limits.
- To qualify the sales tax must not have excluded aviation fuel and the jurisdiction must contain a large hub airport, defined as more than 35 million enplanements in 2021.
- Airport sponsors are excluded from the exemption because the provision applies only to local governments that are not sponsors of a public airport.
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Local sales-tax airport revenue exemption
If enacted, the bill would exempt some locally imposed, generally applicable sales tax revenues from federal airport revenue-use restrictions and from written-assurance obligations. The exemption would apply only when all three conditions are met: the local sales tax was in effect before December 9, 2014 and did not exclude aviation fuel; the local government is not a sponsor of a public airport; and a large hub airport with more than 35,000,000 enplanements in calendar year 2021 is located in the local government's jurisdiction. If enacted, the change would take effect upon enactment. The bill does not create new federal funding or directly raise household taxes.
Sponsors & CoSponsors
Sponsor
Scott, David
GA • D
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov