PUBLIC LAW 109–59—AUG. 10, 2005
119 STAT. 1969
any amendments made by the Energy Policy Act of 2005 to section 38(b) of the Internal Revenue Code of 1986, the amendments made by section 11126(b) of this Act shall be treated as having been executed before such amendments made by the Energy Policy Act of 2005. (e) CLERICAL AMENDMENTS.— (1) Subparagraph (A) of section 9504(b)(2) is amended by striking ‘‘the Act entitled ‘An Act to provide that the United States shall aid the States in fish restoration and management projects, and for other purposes’, approved August 9, 1950’’ and inserting ‘‘the Dingell-Johnson Sport Fish Restoration Act’’. (2) Sections 6426(d)(2)(F) and 4041(a)(2)(B)(ii) are both amended by striking ‘‘section 29(c)(3)’’ and inserting ‘‘section 45K(c)(3)’’. (f) EFFECTIVE DATES.— (1) AMERICAN JOBS CREATION ACT OF 2004.—The amendments made by subsections (a) and (b) shall take effect as if included in the provisions of the American Jobs Creation Act of 2004 to which they relate. (2) TRANSPORTATION EQUITY ACT FOR THE 21ST CENTURY.— The amendment made by subsection (c) shall take effect as if included in the provision of the Transportation Equity Act for the 21st Century to which it relates. (3) ENERGY POLICY ACT OF 2005.—The amendments made by subsections (d)(1) and (e)(2) shall take effect as if included in the provision of the Energy Tax Incentives Act of 2005 to which they relate.
26 USC 4081 note.
26 USC 9504 note.
26 USC 38 note.
Subtitle E—Preventing Fuel Fraud SEC. 11161. TREATMENT OF KEROSENE FOR USE IN AVIATION.
(a) ALL KEROSENE TAXED AT HIGHEST RATE.— (1) IN GENERAL.—Section 4081(a)(2)(A) (relating to rates of tax) is amended by adding ‘‘and’’ at the end of clause (ii), by striking ‘‘, and’’ at the end of clause (iii) and inserting a period, and by striking clause (iv). (2) EXCEPTION FOR USE IN AVIATION.—Subparagraph (C) of section 4081(a)(2) is amended to read as follows: ‘‘(C) TAXES IMPOSED ON FUEL USED IN AVIATION.—In the case of kerosene which is removed from any refinery or terminal directly into the fuel tank of an aircraft for use in aviation, the rate of tax under subparagraph (A)(iii) shall be— ‘‘(i) in the case of use for commercial aviation by a person registered for such use under section 4101, 4.3 cents per gallon, and ‘‘(ii) in the case of use for aviation not described in clause (i), 21.8 cents per gallon.’’. (3) APPLICABLE RATE IN CASE OF CERTAIN REFUELER TRUCKS, TANKERS, AND TANK WAGONS.—Section 4081(a)(3) (relating to certain refueler trucks, tankers, and tank wagons treated as terminals) is amended— (A) by striking ‘‘a secured area of’’ in subparagraph (A)(i), and (B) by adding at the end the following new subparagraph:
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