Pub. L. 104-264, tit. VIII, sec. 806
CONFORMING AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986.
SEC. 806. CONFORMING AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986. Section 9502 of the Internal Revenue Code of 1986 is amended— (1) by striking “and” at the end of subsection (b)(3); (2) by striking the period at the end of subsection (b)(4) and inserting “, and”; and (3) by adding at the end of subsection (b) the following: “(5) amounts determined by the Secretary of the Treasury to be equivalent to the amounts of civil penalties collected under section 47107(n) of title 49, United States Code.”; and (4) by adding at the end of subsection (d) the following: “(5) Transfers from the airport and airway trust fund on account of certain airports.— The Secretary of the Treasury may transfer from the Airport and Airway Trust Fund to the Secretary of Transportation or the Administrator of the Federal Aviation Administration an amount to make a payment to an airport affected by a diversion that is the subject of an administrative action under paragraph (3) or a civil action under paragraph (4) of section 47107(n) of title 49, United States Code”.