Title 15, Commerce and TradeRelease 119-110

§9046 Suspension of Certain Aviation Excise Taxes

Title 15 › 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 › § 9046

Last updated Sep 22, 2026|Official source

Summary

No federal excise tax applies to amounts paid for air transportation after March 27, 2020 and before January 1, 2021. Payments made on or before March 27, 2020 are not covered. Kerosene used in commercial aviation during that same period is also not subject to the usual federal fuel excise taxes. That use is treated as nontaxable for refund or credit rules, and one particular restriction on that refund rule does not apply.

Full Legal Text

Title 15, §9046

Commerce and Trade, Source: USLM XML via OLRC

(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 aviation

In 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.

(c)Excise tax holiday period

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.

Reference

Citations & Metadata

Citation

15 U.S.C. § 9046

Title 15, Commerce and Trade

Last Updated

Sep 22, 2026

Release point: 119-110