To amend title 49, United States Code, to clarify airport revenue use of local general sales taxes, and for other purposes.
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Summary
This bill amends federal aviation law to clarify how local general sales taxes can be used in relation to airport revenues. Specifically, it exempts revenues from local general sales taxes from certain federal restrictions on airport revenue use, but only if three conditions are met: the local government had a sales tax in effect before December 9, 2014 that did not exclude aviation fuel; the local government does not sponsor a public airport; and a large hub airport (with over 35 million enplanements in 2021) is located within the local government's jurisdiction.
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