Aviation Tax-Reduction Act of 1983

Summary

Aviation Tax-Reduction Act of 1983 - Amends the Internal Revenue Code to exempt from the gasoline excise tax any gasoline sold for use as a fuel in an aircraft. Provides for adjustments to the excise tax on noncommercial aviation fuel (presently 12 cents per gallon on gasoline and 14 cents per gallon on jet fuel). Sets forth a formula for the calculation of such adjustments based on total amounts appropriated from the Aviation Trust Fund each fiscal year. Exempts from the special fuels excise tax any fuel used in aircraft involved in agricultural activities. Provides for adjustments to: (1) the passenger ticket tax; (2) the cargo waybill tax; and (3) the excise tax on aircraft tires and tubes.

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1 official file

• Introduced in Senate

  summary · EN · 15 September 1983

  Open at official source

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