Pub. L. 112-95, tit. XI, sec. 1107
TERMINATION OF EXEMPTION FOR SMALL JET AIRCRAFT ON NONESTABLISHED LINES.
SEC. 1107. TERMINATION OF EXEMPTION FOR SMALL JET AIRCRAFT ON NONESTABLISHED LINES.(a) In General.—The first sentence of section 4281 is amended by inserting “or when such aircraft is a jet aircraft” after “an established line”.(b) Effective Date.—The amendment made by this section shall apply to taxable transportation provided after March 31, 2012.