49 U.S.C. § 40116 — State taxation

Page 1081 TITLE 49—TRANSPORTATION § 40116 ‘‘(1) a list of obsolete, redundant, or otherwise un- necessary reports the Administration is required by law to submit to Congress or publish that the Admin- istrator recommends eliminating or consolidating with other reports; and ‘‘(2) an estimate of the cost savings that would re- sult from the elimination or consolidation of those reports. ‘‘(b) USE OF ELECTRONIC MEDIA FOR REPORTS.— ‘‘(1) IN GENERAL.—Notwithstanding any other provi- sion of law, the Administration— ‘‘(A) may not publish any report required or au- thorized by law in a printed format; and ‘‘(B) shall publish any such report by posting it on the Administration’s Internet Web site in an easily accessible and downloadable electronic for- mat. ‘‘(2) EXCEPTION.—Paragraph (1) does not apply to any report with respect to which the Administrator determines that— ‘‘(A) its publication in a printed format is essen- tial to the mission of the Administration; or ‘‘(B) its publication in accordance with the re- quirements of paragraph (1) would disclose matter— ‘‘(i) described in section 552(b) of title 5, United States Code; or ‘‘(ii) the disclosure of which would have an ad- verse impact on aviation safety or security, as de- termined by the Administrator.’’ § 40115. Withholding information (a) OBJECTIONS TO DISCLOSURE.—(1) A person may object to the public disclosure of informa- tion— (A) in a record filed under this part; or (B) obtained under this part by the Sec- retary of Transportation or State or the United States Postal Service. (2) An objection must be in writing and must state the reasons for the objection. The Sec- retary of Transportation or State or the Postal Service shall order the information withheld from public disclosure when the appropriate Secretary or the Postal Service decides that dis- closure of the information would— (A) prejudice the United States Government in preparing and presenting its position in international negotiations; or (B) have an adverse effect on the competi- tive position of an air carrier in foreign air transportation. (b) WITHHOLDING INFORMATION FROM CON- GRESS.—This section does not authorize infor- mation to be withheld from a committee of Con- gress authorized to have the information. (Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1111.) HISTORICAL AND REVISION NOTES Revised Section Source (U.S. Code) Source (Statutes at Large) 40115 .......... 49 App.:1504. Aug. 23, 1958, Pub. L. 85–726, § 1104, 72 Stat. 797; re- stated Oct. 24, 1978, Pub. L. 95–504, § 39, 92 Stat. 1743; Feb. 15, 1980, Pub. L. 96–192, § 19, 94 Stat. 43. In subsection (a)(1)(B), the words ‘‘the Secretary of Transportation or State or the United States Postal Service’’ are substituted for ‘‘the Board, the Secretary of State, or the Secretary of Transportation’’ because under 49 App.:1551 the duties of the Civil Aeronautics Board were transferred to the Secretary of Transpor- tation and the Postal Service. In subsection (a)(2), the words ‘‘shall order the infor- mation withheld from public disclosure when the ap- propriate Secretary or the Postal Service decides that disclosure of the information’’ are substituted for ‘‘shall be withheld from public disclosure by the Board, the Secretary of State or the Secretary of Transpor- tation’’ for clarity and because of the restatement. In subsection (b), the words ‘‘The Board, the Sec- retary of State, or the Secretary of Transportation, as the case may be, shall be responsible for classified in- formation in accordance with appropriate law’’ are omitted as surplus. § 40116. State taxation (a) DEFINITION.—In this section, ‘‘State’’ in- cludes the District of Columbia, a territory or possession of the United States, and a political authority of at least 2 States. (b) PROHIBITIONS.—Except as provided in sub- section (c) of this section and section 40117 of this title, a State, a political subdivision of a State, and any person that has purchased or leased an airport under section 47134 of this title may not levy or collect a tax, fee, head charge, or other charge on— (1) an individual traveling in air commerce; (2) the transportation of an individual trav- eling in air commerce; (3) the sale of air transportation; or (4) the gross receipts from that air com- merce or transportation. (c) AIRCRAFT TAKING OFF OR LANDING IN STATE.—A State or political subdivision of a State may levy or collect a tax on or related to a flight of a commercial aircraft or an activity or service on the aircraft only if the aircraft takes off or lands in the State or political sub- division as part of the flight. (d) UNREASONABLE BURDENS AND DISCRIMINA- TION AGAINST INTERSTATE COMMERCE.—(1) In this subsection— (A) ‘‘air carrier transportation property’’ means property (as defined by the Secretary of Transportation) that an air carrier providing air transportation owns or uses. (B) ‘‘assessment’’ means valuation for a property tax levied by a taxing district. (C) ‘‘assessment jurisdiction’’ means a geo- graphical area in a State used in determining the assessed value of property for ad valorem taxation. (D) ‘‘commercial and industrial property’’ means property (except transportation prop- erty and land used primarily for agriculture or timber growing) devoted to a commercial or industrial use and subject to a property tax levy. (2)(A) A State, political subdivision of a State, or authority acting for a State or political sub- division may not do any of the following acts be- cause those acts unreasonably burden and dis- criminate against interstate commerce: (i) assess air carrier transportation property at a value that has a higher ratio to the true market value of the property than the ratio that the assessed value of other commercial and industrial property of the same type in the same assessment jurisdiction has to the true market value of the other commercial and industrial property. (ii) levy or collect a tax on an assessment that may not be made under clause (i) of this subparagraph. Page 1082 TITLE 49—TRANSPORTATION § 40116 (iii) levy or collect an ad valorem property tax on air carrier transportation property at a tax rate greater than the tax rate applicable to commercial and industrial property in the same assessment jurisdiction. (iv) levy or collect a tax, fee, or charge, first taking effect after August 23, 1994, exclusively upon any business located at a commercial service airport or operating as a permittee of such an airport other than a tax, fee, or charge wholly utilized for airport or aeronautical pur- poses. (v) except as otherwise provided under sec- tion 47133, levy or collect a tax, fee, or charge, first taking effect after the date of enactment of this clause, upon any business located at a commercial service airport or operating as a permittee of such an airport that is not gen- erally imposed on sales or services by that State, political subdivision, or authority un- less wholly utilized for airport or aeronautical purposes. (B) Subparagraph (A) of this paragraph does not apply to an in lieu tax completely used for airport and aeronautical purposes. (e) OTHER ALLOWABLE TAXES AND CHARGES.— Except as provided in subsection (d) of this sec- tion, a State or political subdivision of a State may levy or collect— (1) taxes (except those taxes enumerated in subsection (b) of this section), including prop- erty taxes, net income taxes, franchise taxes, and sales or use taxes on the sale of goods or services; and (2) reasonable rental charges, landing fees, and other service charges from aircraft opera- tors for using airport facilities of an airport owned or operated by that State or subdivi- sion. (f) PAY OF AIR CARRIER EMPLOYEES.—(1) In this subsection— (A) ‘‘pay’’ means money received by an em- ployee for services. (B) ‘‘State’’ means a State of the United States, the District of Columbia, and a terri- tory or possession of the United States. (C) an employee is deemed to have earned 50 percent of the employee’s pay in a State or po- litical subdivision of a State in which the scheduled flight time of the employee in the State or subdivision is more than 50 percent of the total scheduled flight time of the em- ployee when employed during the calendar year. (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. (3) Compensation paid by an air carrier to an employee described in subsection (a) in connec- tion with such employee’s authorized leave or other authorized absence from regular duties on the carrier’s aircraft in order to perform serv- ices on behalf of the employee’s airline union shall be 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’s scheduled flight time would have been more than 50 percent of the employee’s total scheduled flight time for the calendar year had the employee been en- gaged full time in the performance of regu- larly assigned duties on the carrier’s aircraft. (Pub. L. 103–272, § 1(e), July 5, 1994, 108 Stat. 1111; Pub. L. 103–305, title I, § 112(e), title II, § 208, Aug. 23, 1994, 108 Stat. 1576, 1588; Pub. L. 104–264, title I, § 149(b), Oct. 9, 1996, 110 Stat. 3226; Pub. L. 104–287, § 5(66), Oct. 11, 1996, 110 Stat. 3395; Pub. L. 115–254, div. B, title I, § 159(a), Oct. 5, 2018, 132 Stat. 3220.) HISTORICAL AND REVISION NOTES PUB. L. 103–272 Revised Section Source (U.S. Code) Source (Statutes at Large) 40116(a) ...... 49 App.:1513(d)(2)(E). Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, § 1113(d); added Sept. 3, 1982, Pub. L. 97–248, § 532(b), 96 Stat. 701. 49 App.:1513(f) (words in paren- theses). Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, § 1113(f); added Nov. 5, 1990, Pub. L. 101–508, § 9125, 104 Stat. 1388–370. 40116(b) ...... 49 App.:1513(a). Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, § 1113(a); added June 18, 1973, Pub. L. 93–44, § 7(a), 87 Stat. 90; Nov. 5, 1990, Pub. L. 101–508, § 9110(1), 104 Stat. 1388–357. 40116(c) ...... 49 App.:1513(f) (less words in paren- theses). 40116(d) ...... 49 App.:1513(d)(1), (2)(A)–(D), (3). 40116(e) ...... 49 App.:1513(b). Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, § 1113(b); added June 18, 1973, Pub. L. 93–44, § 7(a), 87 Stat. 90; Sept. 3, 1982, Pub. L. 97–248, § 532(a), 96 Stat. 701. 40116(f) (1)(A), (B). 49 App.:1512(c). Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, § 1112; added Dec. 23, 1970, Pub. L. 91–569, § 4(a), 84 Stat. 1502; restated Feb. 18, 1980, Pub. L. 96–193, § 402, 94 Stat. 57. 40116(f) (1)(C). 49 App.:1512(b). 40116(f)(2) ... 49 App.:1512(a). Subsection (a) is made applicable to subsections (b) and (e) of this section to avoid having to repeat the term being defined. In subsection (a), the words ‘‘Com- monwealth of Puerto Rico, the Virgin Islands, Guam’’ are omitted as surplus because of the definition of ‘‘ter- ritory or possession of the United States’’ in section 40102(a) of the revised title. The word ‘‘authority’’ is substituted for ‘‘agencies’’ for consistency in the re- vised title and with other titles of the United States Code. In subsection (b), before clause (1), reference to 49 App.:1513(f), restated as subsection (c) of this section, is added for clarity. The words ‘‘directly or indirectly’’ are omitted as surplus. The text of 49 App.:1513(a) (words after ‘‘subsection (e) and’’) is omitted as sur- plus. In subsections (d)(2)(A), before clause (i), and (f)(1)(C) and (2), the word ‘‘political’’ is added for consistency in the revised title and with other titles of the Code. In subsection (f)(1)(A), the word ‘‘pay’’ is substituted for ‘‘compensation’’ for consistency in the revised title and with chapter 55 of title 5, United States Code. The words ‘‘rendered by the employee in the performance of Page 1083 TITLE 49—TRANSPORTATION § 40117 his duties and shall include wages and salary’’ are omitted as surplus. In subsection (f)(1)(B), the words ‘‘means a State of the United States’’ are substituted for ‘‘also means’’ for clarity. In subsection (f)(1)(C), the words ‘‘of a State’’ are added for clarity. In subsection (f)(2), before clause (A), the words ‘‘as such an employee’’ are omitted as surplus. PUB. L. 104–287 This amends 49:40116(d)(2)(A)(iv) to conform to the style of title 49 and to set out the effective date for this clause. Editorial Notes REFERENCES IN TEXT The date of enactment of this clause, referred to in subsec. (d)(2)(A)(v), is the date of enactment of Pub. L. 115–254, which was approved Oct. 5, 2018. AMENDMENTS 2018—Subsec. (d)(2)(A)(v). Pub. L. 115–254 added cl. (v). 1996—Subsec. (b). Pub. L. 104–264, in introductory pro- visions, substituted ‘‘a State, a’’ for ‘‘a State or’’ and inserted ‘‘, and any person that has purchased or leased an airport under section 47134 of this title’’ after ‘‘of a State’’. Subsec. (d)(2)(A)(iv). Pub. L. 104–287, which directed substitution of ‘‘August 23, 1994’’ for ‘‘the date of enact- ment of this clause’’, was executed by making the sub- stitution for ‘‘the date of the enactment of this clause’’ to reflect the probable intent of Congress. Pub. L. 104–287 substituted ‘‘levy’’ for ‘‘Levy’’. 1994—Subsec. (d)(2)(A)(iv). Pub. L. 103–305, § 112(e), added cl. (iv). Subsec. (f)(3). Pub. L. 103–305, § 208, added par. (3). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1996 AMENDMENT Except as otherwise specifically provided, amend- ment by Pub. L. 104–264 applicable only to fiscal years beginning after Sept. 30, 1996, and not to be construed as affecting funds made available for a fiscal year end- ing before Oct. 1, 1996, see section 3 of Pub. L. 104–264, set out as a note under section 106 of this title. CONSTRUCTION OF 2018 AMENDMENT Pub. L. 115–254, div. B, title I, § 159(b), Oct. 5, 2018, 132 Stat. 3220, provided that: ‘‘Nothing in this section [amending this section] or an amendment made by this section shall affect a change to a rate or other provi- sion of a tax, fee, or charge under section 40116 of title 49, United States Code, that was enacted prior to the date of enactment of this Act [Oct. 5, 2018]. Such provi- sion of a tax, fee, or charge shall continue to be subject to the requirements to which such provision was sub- ject under that section as in effect on the day before the date of enactment of this Act.’’ § 40117. Passenger facility charges (a) DEFINITIONS.—In this section, the following definitions apply: (1) AIRPORT, COMMERCIAL SERVICE AIRPORT, AND PUBLIC AGENCY.—The terms ‘‘airport’’, ‘‘commercial service airport’’, and ‘‘public agency’’ have the meaning those terms have under section 47102. (2) ELIGIBLE AGENCY.—The term ‘‘eligible agency’’ means a public agency that controls a commercial service airport. (3) ELIGIBLE AIRPORT-RELATED PROJECT.—The term ‘‘eligible airport-related project’’ means any of the following projects: (A) A project for airport development or airport planning under subchapter I of chap- ter 471. (B) A project for terminal development de- scribed in section 47119(a). (C) A project for costs of terminal develop- ment referred to in subparagraph (B) in- curred after August 1, 1986, at an airport that did not have more than .25 percent of the total annual passenger boardings in the United States in the most recent calendar year for which data is available and at which total passenger boardings declined by at least 16 percent between calendar year 1989 and calendar year 1997. (D) A project for airport noise capability planning under section 47505. (E) A project to carry out noise compat- ibility measures eligible for assistance under section 47504, whether or not a program for those measures has been approved under sec- tion 47504. (F) A project for constructing gates and re- lated areas at which passengers board or exit aircraft. In the case of a project required to enable additional air service by an air car- rier with less than 50 percent of the annual passenger boardings at an airport, the project for constructing gates and related areas may include structural foundations and floor systems, exterior building walls and load-bearing interior columns or walls, windows, door and roof systems, building utilities (including heating, air condi- tioning, ventilation, plumbing, and elec- trical service), and aircraft fueling facilities adjacent to the gate. (G) A project for converting vehicles and ground support equipment used at a com- mercial service airport to low-emission tech- nology (as defined in section 47102) or to use cleaner burning conventional fuels, retro- fitting of any such vehicles or equipment that are powered by a diesel or gasoline en- gine with emission control technologies cer- tified or verified by the Environmental Pro- tection Agency to reduce emissions, or ac- quiring for use at a commercial service air- port vehicles and ground support equipment that include low-emission technology or use cleaner burning fuels if the airport is located in an air quality nonattainment area (as de- fined in section 171(2) of the Clean Air Act (42 U.S.C. 7501(2))) or a maintenance area re- ferred to in section 175A of such Act (42 U.S.C. 7505a) and if such project will result in an airport receiving appropriate emission credits as described in section 47139. (H) A project at a small hub airport for a noise barrier where the day–night average sound level from commercial, general avia- tion, or cargo operations is expected to ex- ceed 55 decibels as a result of new airport de- velopment. (I) A project for the replacement of exist- ing workspace elements (including any asso- ciated in-kind facility or equipment within or immediately adjacent to a terminal de- velopment or renovation project at such air- port) related to the relocation of a Federal agency on airport grounds due to such ter-