15 U.S.C. § 9046 — Suspension of certain aviation excise taxes

(a) Transportation by air In the case of any amount paid for transportation by air (including any amount treated as paid for transportation by air by reason of section 4261(e)(3) of title 26 ) during the excise tax holiday period, no tax may be imposed under section 4261 or 4271 of title 26. The preceding sentence must not apply to amounts paid on or before March 27, 2020 . (b) Use of Kerosene in commercial aviation In the case of kerosene used in commercial aviation (as defined in section 4083 of title 26 ) during the excise tax holiday period— (1) no tax may be imposed on such kerosene under— (A) section 4041(c) of title 26 , or (B) section 4081 of title 26 (other than at the rate provided in subsection (a)(2)(B) thereof), and (2) section 6427( l ) of title 26 must be applied— (A) by treating such use as a nontaxable use, and (B) without regard to paragraph (4)(A)(ii) thereof. (c) Excise tax holiday period For purposes of this section, the term “excise tax holiday period” means the period beginning after March 27, 2020 , and ending before January 1, 2021 .