Share with your friends

Legislative update: House passes aviation ticket and fuel tax extensions

House passes aviation ticket and fuel tax extensions

The U.S. House of Representatives on September 26, 2018, by a bipartisan vote of 398 to 23, passed a bill that would extend through September 30, 2023, a number of aviation trust fund-related taxes that currently are scheduled to expire on September 30, 2018.


Related content

These taxes include:

  • Airline ticket taxes imposed under sections 4261 and 4271
  • Aviation fuel taxes imposed under section 4081
  • Provisions related to fractional ownership programs 

Read the text of H. Res. 1082 [PDF 1 MB], which technically provided for the House’s concurrence in a Senate amendment to a non-aviation related bill (H.R. 302) with an amendment that replaced the content of that bill with the text of the “FAA Reauthorization Act of 2018.” In addition to the five-year extension of the aviation taxes, the FAA Reauthorization Act includes various provisions related to the reauthorization of the Federal Aviation Administration (FAA).

Shortly after passing H.Res. 1082, the House passed by unanimous consent a bill that would extend the aviation trust-fund related taxes for approximately one week (generally through October 7, 2018).  This much shorter bill does not address many of the other FAA-related issues included in the FAA Reauthorization Act.  Read the text of H.R. 6897 [PDF 213 KB]

Short-term extension

The Senate on September 28, 2018, passed the short-term extension contained in H.R. 6897, which the president on September 29, 2018, signed into law.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal