15 U.S.C. § 9046 - U.S. Code - Unannotated Title 15. Commerce and Trade § 9046. Suspension of certain aviation excise taxes

(a)Transportation by air

In the case of any amount paid for transportation by air (including any amount treated as paid for transportation by air by reason of section 4261(e)(3) of Title 26) during the excise tax holiday period, no tax shall be imposed under section 4261 or 4271 of such title. The preceding sentence shall not apply to amounts paid on or before March 27, 2020.

(b)Use of kerosene in commercial aviation

In the case of kerosene used in commercial aviation (as defined in section 4083 of Title 26) during the excise tax holiday period--

(c)Excise tax holiday period

For purposes of this section, the term “excise tax holiday period” means the period beginning after March 27, 2020 and ending before January 1, 2021.