To amend title 49, United States Code, to clarify airport revenue use of local general sales taxes, and for other purposes.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6673 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 6673

 To amend title 49, United States Code, to clarify airport revenue use 
         of local general sales taxes, and for other purposes.


_______________________________________________________________________


                    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.''.
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