II
109th CONGRESS
1st Session
S. 170
IN THE SENATE OF THE UNITED STATES
January 26, 2005
Ms. Murkowski (for herself and Mr. Stevens) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To clarify the definition of rural airports.
Rural airports
In general
Clause (ii) of section 4261(e)(1)(B) of the Internal Revenue Code of 1986 (defining rural airport) is amended—
by striking or
at the end of subclause (I),
by striking the period at the
end of subclause (II) and inserting , or
, and
by adding at the end the following:
is not connected by paved roads to another airport.
.
Effective date
The amendments made by this section shall apply to calendar years beginning after December 31, 2004.