49 U.S. Code § 40116 - State taxation

(a) Definition.— In this section, “State” includes the District of Columbia, a territory or possession of the United States, and a political authority of at least 2 States.
(b) Prohibitions.— Except as provided in subsection (c) of this section and section 40117 of this title, a State, a political subdivision of a State, and any person that has purchased or leased an airport under section 47134 of this title may not levy or collect a tax, fee, head charge, or other charge on—
(1) an individual traveling in air commerce;
(2) the transportation of an individual traveling in air commerce;
(3) the sale of air transportation; or
(4) the gross receipts from that air commerce or transportation.
(c) Aircraft Taking Off or Landing in State.— A State or political subdivision of a State may levy or collect a tax on or related to a flight of a commercial aircraft or an activity or service on the aircraft only if the aircraft takes off or lands in the State or political subdivision as part of the flight.
(d) Unreasonable Burdens and Discrimination Against Interstate Commerce.—
(1) In this subsection—
(A) “air carrier transportation property” means property (as defined by the Secretary of Transportation) that an air carrier providing air transportation owns or uses.
(B) “assessment” means valuation for a property tax levied by a taxing district.
(C) “assessment jurisdiction” means a geographical area in a State used in determining the assessed value of property for ad valorem taxation.
(D) “commercial and industrial property” means property (except transportation property and land used primarily for agriculture or timber growing) devoted to a commercial or industrial use and subject to a property tax levy.
(2)
(A) A State, political subdivision of a State, or authority acting for a State or political subdivision may not do any of the following acts because those acts unreasonably burden and discriminate against interstate commerce:
(i) assess air carrier transportation property at a value that has a higher ratio to the true market value of the property than the ratio that the assessed value of other commercial and industrial property of the same type in the same assessment jurisdiction has to the true market value of the other commercial and industrial property.
(ii) levy or collect a tax on an assessment that may not be made under clause (i) of this subparagraph.
(iii) levy or collect an ad valorem property tax on air carrier transportation property at a tax rate greater than the tax rate applicable to commercial and industrial property in the same assessment jurisdiction.
(iv) levy or collect a tax, fee, or charge, first taking effect after August 23, 1994, exclusively upon any business located at a commercial service airport or operating as a permittee of such an airport other than a tax, fee, or charge wholly utilized for airport or aeronautical purposes.
(B) Subparagraph (A) of this paragraph does not apply to an in lieu tax completely used for airport and aeronautical purposes.
(e) Other Allowable Taxes and Charges.— Except as provided in subsection (d) of this section, a State or political subdivision of a State may levy or collect—
(1) taxes (except those taxes enumerated in subsection (b) of this section), including property taxes, net income taxes, franchise taxes, and sales or use taxes on the sale of goods or services; and
(2) reasonable rental charges, landing fees, and other service charges from aircraft operators for using airport facilities of an airport owned or operated by that State or subdivision.
(f) Pay of Air Carrier Employees.—
(1) In this subsection—
(A) “pay” means money received by an employee for services.
(B) “State” means a State of the United States, the District of Columbia, and a territory or possession of the United States.
(C) an employee is deemed to have earned 50 percent of the employee’s pay in a State or political subdivision of a State in which the scheduled flight time of the employee in the State or subdivision is more than 50 percent of the total scheduled flight time of the employee when employed during the calendar year.
(2) The pay of an employee of an air carrier having regularly assigned duties on aircraft in at least 2 States is subject to the income tax laws of only the following:
(A) the State or political subdivision of the State that is the residence of the employee.
(B) the State or political subdivision of the State in which the employee earns more than 50 percent of the pay received by the employee from the carrier.
(3) Compensation paid by an air carrier to an employee described in subsection (a) in connection with such employee’s authorized leave or other authorized absence from regular duties on the carrier’s aircraft in order to perform services on behalf of the employee’s airline union shall be subject to the income tax laws of only the following:
(A) The State or political subdivision of the State that is the residence of the employee.
(B) The State or political subdivision of the State in which the employee’s scheduled flight time would have been more than 50 percent of the employee’s total scheduled flight time for the calendar year had the employee been engaged full time in the performance of regularly assigned duties on the carrier’s aircraft.

Source

(Pub. L. 103–272, § 1(e),July 5, 1994, 108 Stat. 1111; Pub. L. 103–305, title I, § 112(e), title II, § 208,Aug. 23, 1994, 108 Stat. 1576, 1588; Pub. L. 104–264, title I, § 149(b),Oct. 9, 1996, 110 Stat. 3226; Pub. L. 104–287, § 5(66),Oct. 11, 1996, 110 Stat. 3395.)

Historical and Revision Notes Pub. L. 103–272
Revised Section Source (U.S. Code) Source (Statutes at Large)
40116(a)
49 App.:1513(d)(2)(E).
Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, § 1113(d); added Sept. 3, 1982, Pub. L. 97–248, § 532(b), 96 Stat. 701.
49 App.:1513(f) (words in parentheses).
Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, § 1113(f); added Nov. 5, 1990, Pub. L. 101–508, § 9125, 104 Stat. 1388–370.
40116(b)
49 App.:1513(a).
Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, § 1113(a); added June 18, 1973, Pub. L. 93–44, § 7(a), 87 Stat. 90; Nov. 5, 1990, Pub. L. 101–508, § 9110(1), 104 Stat. 1388–357.
40116(c)
49 App.:1513(f) (less words in parentheses).
40116(d)
49 App.:1513(d)(1), (2)(A)–(D), (3).
40116(e)
49 App.:1513(b).
Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, § 1113(b); added June 18, 1973, Pub. L. 93–44, § 7(a), 87 Stat. 90; Sept. 3, 1982, Pub. L. 97–248, § 532(a), 96 Stat. 701.
40116(f) (1)(A), (B)
49 App.:1512(c).
Aug. 23, 1958, Pub. L. 85–726, 72 Stat. 731, § 1112; added Dec. 23, 1970, Pub. L. 91–569, § 4(a), 84 Stat. 1502; restated Feb. 18, 1980, Pub. L. 96–193, § 402, 94 Stat. 57.
40116(f) (1)(C)
49 App.:1512(b).
40116(f)(2)
49 App.:1512(a).

Subsection (a) is made applicable to subsections (b) and (e) of this section to avoid having to repeat the term being defined. In subsection (a), the words “Commonwealth of Puerto Rico, the Virgin Islands, Guam” are omitted as surplus because of the definition of “territory or possession of the United States” in section 40102(a) of the revised title. The word “authority” is substituted for “agencies” for consistency in the revised title and with other titles of the United States Code.
In subsection (b), before clause (1), reference to 49 App.:1513(f), restated as subsection (c) of this section, is added for clarity. The words “directly or indirectly” are omitted as surplus. The text of 49 App.:1513(a) (words after “subsection (e) and”) is omitted as surplus.
In subsections (d)(2)(A), before clause (i), and (f)(1)(C) and (2), the word “political” is added for consistency in the revised title and with other titles of the Code.
In subsection (f)(1)(A), the word “pay” is substituted for “compensation” for consistency in the revised title and with chapter 55 of title 5, United States Code. The words “rendered by the employee in the performance of his duties and shall include wages and salary” are omitted as surplus.
In subsection (f)(1)(B), the words “means a State of the United States” are substituted for “also means” for clarity.
In subsection (f)(1)(C), the words “of a State” are added for clarity.
In subsection (f)(2), before clause (A), the words “as such an employee” are omitted as surplus.
Pub. L. 104–287

This amends 49:40116(d)(2)(A)(iv) to conform to the style of title 49 and to set out the effective date for this clause.
Amendments

1996—Subsec. (b). Pub. L. 104–264, in introductory provisions, substituted “a State, a” for “a State or” and inserted “, and any person that has purchased or leased an airport under section 47134 of this title” after “of a State”.
Subsec. (d)(2)(A)(iv). Pub. L. 104–287, which directed substitution of “August 23, 1994” for “the date of enactment of this clause”, was executed by making the substitution for “the date of the enactment of this clause” to reflect the probable intent of Congress.
Pub. L. 104–287substituted “levy” for “Levy”.
1994—Subsec. (d)(2)(A)(iv). Pub. L. 103–305, § 112(e), added cl. (iv).
Subsec. (f)(3). Pub. L. 103–305, § 208, added par. (3).
Effective Date of 1996 Amendment

Except as otherwise specifically provided, amendment by Pub. L. 104–264applicable only to fiscal years beginning after Sept. 30, 1996, and not to be construed as affecting funds made available for a fiscal year ending before Oct. 1, 1996, see section 3 ofPub. L. 104–264, set out as a note under section 106 of this title.

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

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14 CFR - Aeronautics and Space

14 CFR Part 16 - RULES OF PRACTICE FOR FEDERALLY-ASSISTED AIRPORT ENFORCEMENT PROCEEDINGS

14 CFR Part 158 - PASSENGER FACILITY CHARGES (PFC'S)

14 CFR Part 200 - DEFINITIONS AND INSTRUCTIONS

14 CFR Part 201 - AIR CARRIER AUTHORITY UNDER SUBTITLE VII OF TITLE 49 OF THE UNITED STATES CODE—[AMENDED]

14 CFR Part 203 - WAIVER OF WARSAW CONVENTION LIABILITY LIMITS AND DEFENSES

14 CFR Part 204 - DATA TO SUPPORT FITNESS DETERMINATIONS

14 CFR Part 205 - AIRCRAFT ACCIDENT LIABILITY INSURANCE

14 CFR Part 206 - CERTIFICATES OF PUBLIC CONVENIENCE AND NECESSITY: SPECIAL AUTHORIZATIONS AND EXEMPTIONS

14 CFR Part 211 - APPLICATIONS FOR PERMITS TO FOREIGN AIR CARRIERS

14 CFR Part 213 - TERMS, CONDITIONS AND LIMITATIONS OF FOREIGN AIR CARRIER PERMITS

14 CFR Part 215 - USE AND CHANGE OF NAMES OF AIR CARRIERS, FOREIGN AIR CARRIERS AND COMMUTER AIR CARRIERS

14 CFR Part 216 - COMMINGLING OF BLIND SECTOR TRAFFIC BY FOREIGN AIR CARRIERS

14 CFR Part 232 - TRANSPORTATION OF MAIL, REVIEW OF ORDERS OF POSTMASTER GENERAL

14 CFR Part 249 - PRESERVATION OF AIR CARRIER RECORDS

14 CFR Part 271 - GUIDELINES FOR SUBSIDIZING AIR CARRIERS PROVIDING ESSENTIAL AIR TRANSPORTATION

14 CFR Part 272 - ESSENTIAL AIR SERVICE TO THE FREELY ASSOCIATED STATES

14 CFR Part 294 - CANADIAN CHARTER AIR TAXI OPERATORS

14 CFR Part 296 - INDIRECT AIR TRANSPORTATION OF PROPERTY

14 CFR Part 297 - FOREIGN AIR FREIGHT FORWARDERS AND FOREIGN COOPERATIVE SHIPPERS ASSOCIATIONS

14 CFR Part 300 - RULES OF CONDUCT IN DOT PROCEEDINGS UNDER THIS CHAPTER

14 CFR Part 302 - RULES OF PRACTICE IN PROCEEDINGS

14 CFR Part 303 - REVIEW OF AIR CARRIER AGREEMENTS

14 CFR Part 305 - RULES OF PRACTICE IN INFORMAL NONPUBLIC INVESTIGATIONS

14 CFR Part 313 - IMPLEMENTATION OF THE ENERGY POLICY AND CONSERVATION ACT

14 CFR Part 323 - TERMINATIONS, SUSPENSIONS, AND REDUCTIONS OF SERVICE

14 CFR Part 325 - ESSENTIAL AIR SERVICE PROCEDURES

14 CFR Part 372 - OVERSEAS MILITARY PERSONNEL CHARTERS

14 CFR Part 374 - IMPLEMENTATION OF THE CONSUMER CREDIT PROTECTION ACT WITH RESPECT TO AIR CARRIERS AND FOREIGN AIR CARRIERS

14 CFR Part 374a - EXTENSION OF CREDIT BY AIRLINES TO FEDERAL POLITICAL CANDIDATES

14 CFR Part 377 - CONTINUANCE OF EXPIRED AUTHORIZATIONS BY OPERATION OF LAW PENDING FINAL DETERMINATION OF APPLICATIONS FOR RENEWAL THEREOF

14 CFR Part 385 - STAFF ASSIGNMENTS AND REVIEW OF ACTION UNDER ASSIGNMENTS

14 CFR Part 398 - GUIDELINES FOR INDIVIDUAL DETERMINATIONS OF BASIC ESSENTIAL AIR SERVICE

14 CFR Part 399 - STATEMENTS OF GENERAL POLICY

49 CFR - Transportation

49 CFR Part 800 - ORGANIZATION AND FUNCTIONS OF THE BOARD AND DELEGATIONS OF AUTHORITY

49 CFR Part 831 - ACCIDENT/INCIDENT INVESTIGATION PROCEDURES

49 CFR Part 837 - PRODUCTION OF RECORDS IN LEGAL PROCEEDINGS

 

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