rural airport
(1) Segments to and from rural airports (A) Exception from segment tax The tax imposed by subsection (b)(1) shall not apply to any domestic segment beginning or ending at an airport which is a rural airport for the calendar year in which such segment begins or ends (as the case may be). (B) Rural airport For purposes of this paragraph, the term “rural airport” means, with respect to any calendar year, any airport if— (i) there were fewer than 100,000 commercial passengers departing by air (in the case of any airport described in clause (ii)(III), on flight segments of at least 100 miles) during the second preceding calendar year from such airport, and (ii) such airport— (I) is not located within 75 miles of another airport which is not described in clause (i), (II) is receiving essential air service subsidies as of the date of the enactment of this paragraph, or (III) is not connected by paved roads to another airport.