119 STAT. 1952
Applicability.
26 USC 4261 note.
PUBLIC LAW 109–59—AUG. 10, 2005
Subsection (f) of section 4261 (relating to tax on air transportation of persons) is amended to read as follows: ‘‘(f) EXEMPTION FOR CERTAIN USES.—No tax shall be imposed under subsection (a) or (b) on air transportation— ‘‘(1) by helicopter for the purpose of transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas, or ‘‘(2) by helicopter or by fixed-wing aircraft for the purpose of the planting, cultivation, cutting, or transportation of, or caring for, trees (including logging operations), but only if the helicopter or fixed-wing aircraft does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such use. In the case of helicopter transportation described in paragraph (1), this subsection shall be applied by treating each flight segment as a distinct flight.’’. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to fuel use or air transportation after September 30, 2005. SEC. 11122. MODIFICATION OF RURAL AIRPORT DEFINITION.
26 USC 4261 note.
(a) IN GENERAL.—Section 4261(e)(1)(B) (defining rural airport) is amended— (1) by inserting ‘‘(in the case of any airport described in clause (ii)(III), on flight segments of at least 100 miles)’’ after ‘‘by air’’ in clause (i), and (2) by striking ‘‘or’’ at the end of subclause (I) of clause (ii), by striking the period at the end of subclause (II) of clause (ii) and inserting ‘‘, or’’, and by adding at the end of clause (ii) the following new subclause: ‘‘(III) is not connected by paved roads to another airport.’’. (b) EFFECTIVE DATE.—The amendments made by this section shall take effect on October 1, 2005. SEC. 11123. EXEMPTION FROM TAXES ON TRANSPORTATION PROVIDED BY SEAPLANES.
26 USC 4083 note.
(a) IN GENERAL.—Section 4261 (relating to imposition of tax) is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection: ‘‘(i) EXEMPTION FOR SEAPLANES.—No tax shall be imposed by this section or section 4271 on any air transportation by a seaplane with respect to any segment consisting of a takeoff from, and a landing on, water, but only if the places at which such takeoff and landing occur have not received and are not receiving financial assistance from the Airport and Airways Trust Fund.’’. (b) RATE OF FUEL TAX FOR SEAPLANES SUBJECT TO EXEMPTION.—Subsection (b) of section 4083 is amended by striking ‘‘section 4261(h)’’ and inserting ‘‘subsection (h) or (i) of section 4261’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to transportation beginning after September 30, 2005. SEC. 11124. CERTAIN SIGHTSEEING FLIGHTS EXEMPT FROM TAXES ON AIR TRANSPORTATION.
(a) IN GENERAL.—Section 4281 (relating to small aircraft on nonestablished lines) is amended by adding at the end the following
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