TECHNICAL CORRECTION TO FLIGHT SEGMENT.

SEC. 902. TECHNICAL CORRECTION TO FLIGHT SEGMENT.(a) Special Rule.—Section 4261(e)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:“(D) Special rule for amounts paid for domestic segments beginning after 2002.—If an amount is paid during a calendar year for a domestic segment beginning in a later calendar year, then the rate of tax under subsection (b) on such amount shall be the rate in effect for the calendar year in which such amount is paid.”.(b) Effective Date.—The amendment made by subsection (a) shall take effect as if included in the provisions of the Taxpayer Relief Act of 1997 to which they relate.