EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND.

SEC. 2212. EXTENSION OF TAXES FUNDING AIRPORT AND AIRWAY TRUST FUND. (a) Fuel Taxes.—Section 4081(d)(2)(B) of the Internal Revenue Code of 1986 is amended by striking “September 30, 2023” and inserting “December 31, 2023”. (b) Ticket Taxes.— (1) Persons.—Section 4261(k)(1)(A)(ii) of such Code is amended by striking “September 30, 2023” and inserting “December 31, 2023”. (2) Property.—Section 4271(d)(1)(A)(ii) of such Code is amended by striking “September 30, 2023” and inserting “December 31, 2023”. (c) Fractional Ownership Programs.— (1) Fuel tax.—Section 4043(d) of such Code is amended by striking “September 30, 2023” and inserting “December 31, 2023”. (2) Treatment as noncommercial aviation.—Section 4083(b) of such Code is amended by striking “October 1, 2023” and inserting “January 1, 2024”. (3) Exemption from ticket tax.—Section 4261(j) of such Code is amended by striking “September 30, 2023” and inserting “December 31, 2023”.