PUBLIC LAW 100-223—DEC. 30, 1987
101 STAT. 1535
"(2) such gasoline is used during 1990 as a fuel in any aircraft in noncommercial aviation (as defined in section 4041(c)(4)), and "(3) no tax is imposed by section 4041(c)(2) on taxable events occurring during 1990 by reason of section 4283, the Secretary shall pay (without interest) to the ultimate purchaser of such gasoline an amount equal to the excess of the aggregate amount of tax paid under section 4081 on the gasoline so used over an amount equal to 6 cents multiplied by the number of gallons of gasoline so used." (2) TECHNICAL AMENDMENTS.—
(A) Paragraph (1) of section 6427(i) of such Code is amended by striking out "or (h)" and inserting in lieu thereof "(h), or (p)". (B) Qause (i) of section 6427(i)(2)(A) of such Code is amended by striking out "and (h)" and inserting in lieu thereof "(h), and (p)". (3) CROSS REFERENCE.—Subsection (c) of section 4041 of such Code is amended by adding at the end thereof the following new paragraph: "(6) REDUCTION IN RATES OF TAX IN CERTAIN CIRCUMSTANCES.—
For reduction of rates of taxes imposed by paragraphs (1) and (2) in certain circumstances, see section 4283." (c) CLERICAL AMENDMENT.—The table of sections for part III of subchapter C of chapter 33 of such Code is amended by adding at the end the following new item: "Sec. 4283. Reduction in aviation-related taxes in certain cases."
Approved December 30, 1987.
LEGISLATIVE HISTORY—H.R. 2310 (S. 1184): HOUSE REPORTS: No. 100-123, Pt. 1 (Comm. on Science, Space, and Technology) and Pt. 2 (Comm. on Public Works and Transportation) and No. 100-484 (Comm. of Conference). SENATE REPORTS: No. 100-99 accompanying S. 1184 (Comm. on Commerce, Science, and Transportation). CONGRESSIONAL RECORD, Vol. 133 (1987): Oct. 1, considered and passed House. Oct. 28, considered and passed Senate, amended, in lieu of S. 1184. Dec. 17, Senate agreed to conference report. Dec. 18, House agreed to conference report.
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