123STA T . 3 0 31 PUBLIC LA W 111 – 11 6—DE C. 16 , 200 9PublicLaw1 11 – 11 6 111 thCongres s A n Act Toamendth e I nte r na lR e v en u e C ode o f1986 toe x tend the fund i n g and ex p enditure authorit y of the A irport and Air w ay Tru s t F und , to amend title 4 9, U nited S tates Code, to extend authori z ations for the airport improvement program, and for other purposes .Beit e nac te dby t h e S enate and Hous eo fR e pr esentati v es of the U nited States of Am erica in C on g ress assemb l ed ,SECTION1. S H O R T TIT L E. ThisActmaybe cite d as the ‘ ‘ F isca lY ea r201 0 Federal A v iati on Administration Ex tension Act ,P art I I ’ ’ . SEC. 2 .E X TENSION O F T A XES F U N D IN G AIR P ORT AND AIR W A Y TRUST FUND. ( a ) F UEL T AX E S . —Su b p ara g raph ( B )o f section 4 0 8 1(d)(2) of the Internal R evenue C odeof1 9 8 6 is amended by stri k ing ‘‘ D ecember 3 1, 2009’’ and inserting ‘‘ M arch 31, 2010’’. (b) T ICK E T TAXES.— (1) PE R S ON S.—Clause (ii) of section 4261( j )(1)(A) of the Internal Revenue Code of 1986 is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘March 31, 2010’’. (2) PRO P ERT Y .—Clause (ii) of section 42 7 1(d)(1)(A) of such Code is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘March 31, 2010’’. (c) E F FECTI V E DATE.—The amendments made by this section shall take effect on J anuary 1, 2010. SEC. 3 . EXTENSION OF AIRPORT AND AIRWAY TRUST FUND EXPENDI - TURE AUTHORITY. (a) IN G ENERAL.—Paragraph (1) of section 9 5 02(d) of the Internal Revenue Code of 1986 is amended— (1) by striking ‘‘January 1, 2010’’ and inserting ‘‘April 1, 2010’’
and (2) by inserting ‘‘or the Fiscal Year 2010 Federal Aviation Administration Extension Act, Part II’’ before the semicolon at the end of subparagraph (A). (b) CONFOR M IN G AMEN D MENT.—Paragraph (2) of section 9502(e) of such Code is amended by striking ‘‘January 1, 2010’’ and inserting ‘‘April 1, 2010’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on January 1, 2010. SEC. 4 . EXTENSION OF AIRPORT I M PRO V EMENT PROGRAM. (a) AUT H ORI Z ATION OF APPROPRIATIONS.— (1) IN GENERAL.—Section 48103(7) of title 49, U nited States Code, is amended to read as follo w s
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2 note. 26 USC 4 0 81 note. 26 USC 4081. 26 USC 1 note. FiscalY ea r 2010 Fe d eral Av iation Ad m inistration Ex tension Act ,P art I I. D ec. 16, 2009 [H . R . 421 7]
