TRANSPARENCY IN PASSENGER TAX DISCLOSURES.

SEC. 1104. TRANSPARENCY IN PASSENGER TAX DISCLOSURES. (a) In General.—Section 7275 is amended— (1) by redesignating subsection (c) as subsection (d), (2) by striking “subsection (a) or (b)” in subsection (d), as so redesignated, and inserting “subsection (a), (b), or (c)”, and (3) by inserting after subsection (b) the following new subsection: “(c) Non-tax Charges. “(1) In general. In the case of transportation by air for which disclosure on the ticket or advertising for such transportation of the amounts paid for passenger taxes is required by subsection (a)(2) or (b)(1)(B), if such amounts are separately disclosed, it shall be unlawful for the disclosure of such amounts to include any amounts not attributable to such taxes. “(2) Inclusion in transportation cost. Nothing in this subsection shall prohibit the inclusion of amounts not attributable to the taxes imposed by subsection (a), (b), or (c) of section 4261 in the disclosure of the amount paid for transportation as required by subsection (a)(1) or (b)(1)(A), or in a separate disclosure of amounts not attributable to such taxes.” . (b) [26 U.S.C. 7275 note] Effective Date.—The amendments made by this section shall apply to taxable transportation provided after March 31, 2012.