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H.R. 3796House118th Congress (2023-2025)In Committee

To provide for the extension of taxes funding the Airport and Airway Trust Fund and to require the designation of certain airports as ports of entry.

Sponsored by Jason SmithRep. Jason Smith (R-MO)
Introduced June 5, 2023

AI-Generated Summary

Updated January 20, 2026 at 8:24 AM UTC

The bill extends several aviation‑related taxes that fund the Airport and Airway Trust Fund, pushing their expiration dates from 2023 to 2028. It also directs the President to name certain primary airports near the U.S. land borders as official ports of entry and to drop a user‑fee requirement for those airports. The changes affect airlines, ticket buyers, owners of fractional‑ownership aircraft, and airports close to the northern or southern borders.

Key Provisions

  • Extends the federal fuel tax, passenger ticket tax, and related taxes for aviation activities to September 30, 2028 (or October 1, 2028 for one provision).
  • Extends tax rules for fractional‑ownership aviation programs, including fuel tax treatment and exemption from ticket tax, through 2028.
  • Requires the President to designate any primary airport within 30 miles of the U.S. northern or southern land border, linked to a nearby land border crossing or seaport, as a port of entry.
  • Eliminates the user‑fee requirement under the Trade and Tariff Act for those newly designated border‑area airports.

Legislative Activity

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5 earlier actions
HouseCalendars Latest Action

Placed on the Union Calendar, Calendar No. 81.

June 12, 2023

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HouseIntro Referral

Introduced in House

June 5, 2023

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

June 5, 2023

HouseCommittee

Committee Consideration and Mark-up Session Held

Ways and Means Committee

June 7, 2023

HouseCommittee

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 23 - 18.

Ways and Means Committee

June 7, 2023

HouseCommittee

Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-105.

Ways and Means Committee

June 12, 2023

HouseCalendars

Placed on the Union Calendar, Calendar No. 81.

June 12, 2023

Bill Text

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Reported in HouseIssued June 12, 2023

IB

Union Calendar No. 81

118th CONGRESS

1st Session

H. R. 3796

[Report No. 118–105]

IN THE HOUSE OF REPRESENTATIVES

June 5, 2023

Mr. Smith of Missouri introduced the following bill; which was referred to the Committee on Ways and Means

June 12, 2023

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

Strike out all after the enacting clause and insert the part printed in italic

For text of introduced bill, see copy of bill as introduced on June 5, 2023

A BILL

To provide for the extension of taxes funding the Airport and Airway Trust Fund and to require the designation of certain airports as ports of entry.

1.

Extension of taxes funding airport and airways trust fund

(a)

Fuel taxes

Section 4081(d)(2)(B) of the Internal Revenue Code of 1986 is amended by striking September 30, 2023 and inserting September 30, 2028.

(b)

Ticket taxes

(1)

Persons

Section 4261(k)(1)(A)(ii) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028.

(2)

Property

Section 4271(d)(1)(A)(ii) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028.

(c)

Fractional ownership programs

(1)

Fuel tax

Section 4043(d) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028.

(2)

Treatment as noncommercial aviation

Section 4083(b) of such Code is amended by striking October 1, 2023 and inserting October 1, 2028.

(3)

Exemption from ticket tax

Section 4261(j) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028.

2.

Designation of certain airports as ports of entry

(a)

In general

The President shall—

(1)

pursuant to the Act of August 1, 1914 (38 Stat. 623, chapter 223; 19 U.S.C. 2), designate each airport described in subsection (b) as a port of entry; and

(2)

terminate the application of the user fee requirement under section 236 of the Trade and Tariff Act of 1984 (19 U.S.C. 58b) with respect to the airport.

(b)

Airports described

An airport described in this subsection is an airport that—

(1)

is a primary airport (as defined in section 47102 of title 49, United States Code);

(2)

is located not more than 30 miles from the northern or southern international land border of the United States;

(3)

is associated, through a formal, legal instrument, including a valid contract or governmental ordinance, with a land border crossing or a seaport not more than 30 miles from the airport; and

(4)

through such association, meets the numerical criteria considered by U.S. Customs and Border Protection for establishing a port of entry, as set forth in—

(A)

Treasury Decision 82–37 (47 Fed. Reg. 10137; relating to revision of customs criteria for establishing ports of entry and stations), as revised by Treasury Decisions 86–14 (51 Fed. Reg. 4559) and 87–65 (52 Fed. Reg. 16328); or

(B)

any successor guidance or regulation.

June 12, 2023

Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed