PUBLIC LAW 103-272—JULY 5, 1994 108 STAT. 1113 (2) The pay of an employee of an air carrier having regularly assigned duties on aircraft in at least 2 States is subject to the income tax laws of only the following: (A) the State or political subdivision of the State that is the residence of the employee. (B) the State or political subdivision of the State in which the employee earns more than 50 percent of the pay received by the employee from the carrier. §40117. Passenger facility fees (a) DEFINITIONS.— In this section— (1) "airport", "commercial service airport", and "public agency" have the same meanings given those terms in section 47102 of this title. (2) "eligible agency" means a public agency that controls a commercial service airport. (3) "eligible airport-related project" means a project— (A) for airport development or airport planning under subchapter I of chapter 471 of this title; (B) for terminal development described in section 47110(d) of this title; (C) for airport noise capability planning under section 47505 of this title; (D) to carry out noise compatibility measures eligible for assistance under section 47504 of this title, whether or not a program for those measures has been approved under section 47504; and (E) for constructing gates and related areas at which passengers board or exit aircraft. (4) "passenger facility fee" means a fee imposed under this section. (5) "passenger facility revenue" means revenue derived from a passenger facility fee. (b) GENERAL AUTHORITY.— (1) The Secretary of Transportation may authorize under this section an eligible agency to impose a passenger facility fee of $1, $2, or $3 on each paying passenger of an air carrier or foreign air carrier boarding an aircraft at an airport the agency controls to finance an eligible airport-related project, including making payments for debt service on indebtedness incurred to carry out the project, to be carried out in connection with the airport or any other airport the agency controls. (2) A State, political subdivision of a State, or authority of a State or political subdivision that is not the eligible agency may not regulate or prohibit the imposition or collection of a passenger facility fee or the use of the passenger facility revenue. (3) A passenger facility fee may be imposed on a passenger of an air carrier or foreign air carrier originating or connecting at the commercial service airport that the agency controls. (c) APPLICATIONS. — (1) An eligible agency must submit to the Secretary an application for authority to impose a passenger facility fee. The application shall contain information and be in the form that the Secretary may require by regulation. (2) Before submitting an application, the eligible agency must provide reasonable notice to, and an opportunity for consultation with, air carriers and foreign air carriers operating at the airport. The Secretary shall prescribe regulations that define reasonable Regulations, notice and contain at least the following requirements:
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