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15 U.S.C. § 9046 — Suspension of certain aviation excise taxes
Federal law — U.S. Code and appendices · legal_authorities
**(a) Transportation by air** In the case of any amount paid for transportation by air (including any amount treated as paid for transportation by air by reason of [section 4261(e)(3) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4261/e/3&num=0&edition=prelim)) during the excise tax holiday period, no tax shall be imposed under section 4261 or 4271 of title 26. The preceding sentence shall not apply to amounts paid on or before March 27, 2020.
**(b) Use of Kerosene in commercial aviation** In the case of kerosene used in commercial aviation (as defined in [section 4083 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4083&num=0&edition=prelim)) during the excise tax holiday period—
(1) no tax shall be imposed on such kerosene under—
(A) [section 4041(c) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4041/c&num=0&edition=prelim), or
(B) [section 4081 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4081&num=0&edition=prelim) (other than at the rate provided in subsection (a)(2)(B) thereof), and
(2) section 6427(l) of title 26 shall be applied—
(A) by treating such use as a nontaxable use, and
(B) without regard to paragraph (4)(A)(ii) thereof.
**(c) Excise tax holiday period** For purposes of this section, the term “excise tax holiday period” means the period beginning after March 27, 2020, and ending before January 1, 2021.
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Source file: Laws/federal/codes/united-states-code/title-15/section-9046-suspension-of-certain-aviation-excise-taxes--bb0ea0cbaf.md
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Source location: Title 15, Chapter 116, § 9046; chapter-116-coronavirus-economic-stabilization-cares-act.md
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**(a) Transportation by air** In the case of any amount paid for transportation by air (including any amount treated as paid for transportation by air by reason of [section 4261(e)(3) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4261/e/3&num=0&edition=prelim)) during the excise tax holiday period, no tax shall be imposed under section 4261 or 4271 of title 26. The preceding sentence shall not apply to amounts paid on or before March 27, 2020.
**(b) Use of Kerosene in commercial aviation** In the case of kerosene used in commercial aviation (as defined in [section 4083 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4083&num=0&edition=prelim)) during the excise tax holiday period—
(1) no tax shall be imposed on such kerosene under—
(A) [section 4041(c) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4041/c&num=0&edition=prelim), or
(B) [section 4081 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4081&num=0&edition=prelim) (other than at the rate provided in subsection (a)(2)(B) thereof), and
(2) section 6427(l) of title 26 shall be applied—
(A) by treating such use as a nontaxable use, and
(B) without regard to paragraph (4)(A)(ii) thereof.
**(c) Excise tax holiday period** For purposes of this section, the term “excise tax holiday period” means the period beginning after March 27, 2020, and ending before January 1, 2021.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Tax imposed**
(1) **Tax on removal, entry, or sale**
(A) *In general* — There is hereby imposed a tax at the rate specified in paragraph (2) on—
(i) the removal of a taxable fuel from any refinery,
(ii) the removal of a taxable fuel from any terminal,
(iii) the entry into the United States of any taxable fuel for consumption, use, or warehousing, and
(iv) the sale of a taxable fuel to any person who is not registered under section 4101 unless there was a prior taxable removal or entry of such fuel under clause (i), (ii), or (iii).
(B) *Exemption for bulk transfers to registered terminals or refineries*
(i) *In general* — The tax imposed by this paragraph shall not apply to any removal or entry of a taxable fuel transferred in bulk by pipeline or vessel to a terminal or refinery if the person removing or entering the taxable fuel, the operator of such pipeline or vessel (except as provided in clause (ii)), and the operator of such terminal or refinery are registered under section 4101.
(ii) *Nonapplication of registration to vessel operators entering by deep-draft vessel* — For purposes of clause (i), a vessel operator is not required to be registered with respect to the entry of a taxable fuel transferred in bulk by a vessel described in section 4042(c)(1).
(2) **Rates of tax**
(A) *In general* — The rate of the tax imposed by this section is—
(i) in the case of gasoline other than aviation gasoline, 18.3 cents per gallon,
(ii) in the case of aviation gasoline, 19.3 cents per gallon, and
(iii) in the case of diesel fuel or kerosene, 24.3 cents per gallon.
(B) *Leaking Underground Storage Tank Trust Fund tax* — The rates of tax specified in subparagraph (A) shall each be increased by 0.1 cent per gallon. Th
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4081
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Taxable fuel** For purposes of this subpart—
(1) **In general** — The term “taxable fuel” means—
(A) gasoline,
(B) diesel fuel, and
(C) kerosene.
(2) **Gasoline** — The term “gasoline”—
(A) includes any gasoline blend, other than qualified methanol or ethanol fuel (as defined in section 4041(b)(2)(B)), partially exempt methanol or ethanol fuel (as defined in section 4041(m)(2)), or a denatured alcohol, and
(B) includes, to the extent prescribed in regulations—
(i) any gasoline blend stock, and
(ii) any product commonly used as an additive in gasoline (other than alcohol).
For purposes of subparagraph (B)(i), the term “gasoline blend stock” means any petroleum product component of gasoline.
(3) **Diesel fuel**
(A) *In general* — The term “diesel fuel” means—
(i) any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle, or a diesel-powered train,
(ii) transmix, and
(iii) diesel fuel blend stocks identified by the Secretary.
(B) *Transmix* — For purposes of subparagraph (A), the term “transmix” means a byproduct of refined products pipeline operations created by the mixing of different specification products during pipeline transportation.
**(b) Commercial aviation** For purposes of this subpart, the term “commercial aviation” means any use of an aircraft in a business of transporting persons or property for compensation or hire by air, unless properly allocable to any transportation exempt from the taxes imposed by sections 4261 and 4271 by reason of section 4281 or 4282 or by reason of subsection (h) or (i) of section 4261. Such term shall not include the use of any aircraft before October 1, 2028, if tax is imposed under section 4043 with respect to the fuel consume
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4083
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Federal law — U.S. Code and appendices · legal_authorities
Page 2523
TITLE 15—COMMERCE AND TRADE
§ 9046
Subsec. (b)(2). Pub. L. 116–260, § 1003(b)(1)(B)(ii), sub-
stituted ‘‘0’’ for ‘‘$4,000,000,000’’.
Subsec. (b)(3). Pub. L. 116–260, § 1003(b)(1)(B)(iii), sub-
stituted ‘‘0’’ for ‘‘$17,000,000,000’’.
Subsec. (b)(4). Pub. L. 116–260, § 1003(b)(1)(B)(iv), sub-
stituted ‘‘$0’’ for ‘‘$454,000,000,000’’ in introductory pro-
visions.
Subsec. (e). Pub. L. 116–260, § 1004, substituted ‘‘Not-
withstanding any other provision of law, amounts’’ for
‘‘Amounts’’ in introductory provisions.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2022 AMENDMENT
Amendment by Pub. L. 117–328 effective upon
issuance of guidance or the promulgation of a rule by
the Secretary of the Treasury, in consultation with the
Secretary of Transportation, see section 102(c) of Pub.
L. 117–328, set out as a note under secton 802 of Title 42,
The Public Health and Welfare.
EFFECTIVE DATE OF 2020 AMENDMENT
Pub. L. 116–260, div. N, title X, § 1003(b)(1), Dec. 27,
2020, 134 Stat. 2146, provided in part that the amend-
ment made by section 1003(b)(1) is effective Jan. 9, 2021.
CONSTRUCTION OF 2020 AMENDMENT
Pub. L. 116–260, div. N, title X, § 1003(b)(2), Dec. 27,
2020, 134 Stat. 2146, provided that: ‘‘The amendments
made under paragraph (1) [amending this section] shall
not be construed to affect obligations incurred by the
Department of the Treasury before January 1, 2021.’’
§ 9043. Limitation on certain employee com-
pensation
(a) In general
The Secretary may only enter into an agree-
ment with an eligible business to make a loan or
loan guarantee under paragraph (1), (2) or (3) of
section 9042(b) of this title if such agreement
provides that, during the period beginning on
the date on which the agreement is executed and
ending on
Source: Supplied 2024 U.S. Code historical extraction · 15 U.S.C. § 9046
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