EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND.

SEC. 802. EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND. (a) [26 U.S.C. 4081] Fuel Taxes.—Section 4081(d)(2)(B) of the Internal Revenue Code of 1986is amended by striking “September 30, 2018” and inserting “September 30, 2023”. (b) Ticket Taxes.— (1) [26 U.S.C. 4261] Persons.—Section 4261(k)(1)(A)(ii) of such Code is amended by striking “September 30, 2018” and inserting “September 30, 2023”. (2) Property.—Section 4271(d)(1)(A)(ii) of such Code is amended by striking “September 30, 2018” and inserting “September 30, 2023”. (c) Fractional Ownership Programs.— (1) Fuel tax.—Section 4043(d) of such Code is amended by striking “September 30, 2021” and inserting “September 30, 2023”. (2) Treatment as noncommercial aviation.—Section 4083(b) of such Code is amended by striking “October 1, 2018” and inserting “October 1, 2023”. (3) Exemption from ticket taxes.—Section 4261(j) of such Code is amended by striking “September 30, 2018” and inserting “September 30, 2023”.