Ill STAT. 932 PUBLIC LAW 105-34—AUG. 5, 1997 "(B) '8 percent' in the case of transportation beginning after September 30, 1998, and before October 1, 1999.". (3) SECONDARY LIABILITY OF CARRIER FOR UNPAID TAX. — Subsection (c) of section 4263 is amended by striking "subchapter—" and all that follows and inserting "subchapter, such tax shall be paid by the carrier providing the initial segment of such transportation which begins or ends in the United States.". (d) INCREASED AIRPORT AND AIRWAY TRUST FUND DEPOSITS. — (1) Paragraph (1) of section 9502(b) is amended— (A) by striking "(to the extent that the rate of the tax on such gasoline exceeds 4.3 cents per gallon)" in subparagraph (C), (B) by striking "to the extent attributable to the Airport and Airway Trust Fund financing rate" in subparagraph (D), and (C) by adding at the end the following flush sentence: "There shall not be taken into account under paragraph (1) so much of the taxes imposed by sections 4081 and 4091 as are determined at the rates specified in section 4081(a)(2)(B) or 4091(b)(2). ". (2) Section 9502 is amended by striking subsection (f). (e) EFFECTIVE DATES.— 26 USC 4041 (1) FUEL TAXES.—The amendments made by subsection note. (a) shall apply take effect on October 1, 1997. 26 USC 4261 (2) TICKET TAXES. — note. (A) IN GENERAL.— Except as otherwise provided in this paragraph, the amendments made by subsections (b) and (c) shall apply to transportation beginning on or after October 1, 1997. (B) TREATMENT OF AMOUNTS PAID FOR TICKETS PUR- CHASED BEFORE OCTOBER 1, 1997.—The amendments made by subsection (c) shall not apply to amounts paid before October 1, 1997; except that— (i) the amendment made to section 4261(c) of the Internal Revenue Code of 1986 shall apply to amounts paid more than 7 days after the date of the enactment of this Act for transportation beginning on or after October 1, 1997, and (ii) the amendment made to section 4263(c) of such Code shall apply to the extent related to taxes imposed under the amendment made to such section 4261(c) on the amounts described in clause (i). (C) AMOUNTS PAID FOR RIGHT TO AWARD MILEAGE AWARDS.— (i) IN GENERAL. — Paragraph (3) of section 4261(e) of the Internal Revenue Code of 1986 (as added by the amendment made by subsection (c)) shall apply to amounts paid (and other benefits provided) after September 30, 1997. (ii) PAYMENTS WITHIN CONTROLLED GROUP.— For purposes of clause (i), any amount paid after June 11, 1997, and before October 1, 1997, by 1 member of a controlled group for a right which is described in such section 4261(e)(3) and is furnished by another member of such group after September 30, 1997, shall
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