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To amend title 49, United States Code, to clarify airport revenue use of local general sales taxes, and for other purposes.
To amend title 49, United States Code, to clarify airport revenue use of local general sales taxes, and for other purposes.
Summary
This bill amends federal aviation law to clarify how local general sales taxes may be used in relation to airports. It exempts local general sales tax revenues from certain federal restrictions on airport revenue use, provided the local government meets three conditions: it had a general sales tax that did not exclude aviation fuel before December 2014, it is not an airport sponsor, and it has a large hub airport with over 35 million annual passenger enplanements within its jurisdiction. The bill creates a limited exception to the normal rules governing use of airport revenues.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Scott, David [D-GA-13] (D-GA)
Actions (3)
- Feb 2, 2026 Referred to the Subcommittee on Aviation. · house
- Dec 11, 2025 Referred to the House Committee on Transportation and Infrastructure. · house
- Dec 11, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE HOUSE OF REPRESENTATIVES
December 11, 2025
Mr. David Scott of Georgia introduced the following bill; which was referred to the Committee on Transportation and Infrastructure
A BILL
To amend title 49, United States Code, to clarify airport revenue use of local general sales taxes, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. AMENDMENTS TO TITLE 49, UNITED STATES CODE.
(a) Written Assurances on Revenue Use.—Section 47107(b) of title 49, United States Code, is amended by adding at the end the following:
“(4) This subsection does not apply to local general sales taxes as provided in section 47133(b)(4).”.
(b) Restriction on Use of Revenues.—Section 47133(b) of title 49, United States Code, is amended by adding at the end the following:
“(4) Local general sales taxes.—Subsection (a) shall not apply to revenues from generally applicable sales taxes imposed by a local government provided—
“(A) the local government had a generally applicable sales tax that did not exclude aviation fuel in effect prior to December 9, 2014;
“(B) the local government is not a sponsor of a public airport; and
“(C) a large hub airport, which had more than 35,000,000 enplanements in calendar year 2021, is located within the jurisdiction of the local government.”. <all>
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