Bill Summary
This legislation amends Title 49 of the United States Code to clarify the use of local general sales taxes in relation to airport revenue. It specifically modifies two sections:
1. **Written Assurances on Revenue Use**: It clarifies that the existing rules regarding the use of airport revenues do not apply to local general sales taxes, which are addressed in a new provision.
2. **Restriction on Use of Revenues**: It establishes conditions under which local general sales taxes can be exempt from standard restrictions on airport revenue use. To qualify for this exemption, the local government must have had a sales tax in place (that included aviation fuel) before December 9, 2014, must not be a sponsor of a public airport, and must have a large hub airport (with over 35 million enplanements in 2021) within its jurisdiction.
Overall, this legislation aims to provide greater flexibility for local governments in using sales tax revenues while ensuring that certain conditions are met.
Possible Impacts
The legislation you've provided outlines amendments to Title 49 of the United States Code regarding the use of local general sales taxes and their application to airport revenue. Here are three examples of how this legislation could affect people:
1. **Impact on Local Government Revenue**: The amendment clarifies that local general sales taxes can be used for purposes other than aviation-related expenses, provided certain conditions are met. This could lead to increased flexibility for local governments in managing their budgets, allowing them to allocate funds for community services, infrastructure, or other public needs. Residents may benefit from improved local services funded by these newly usable tax revenues.
2. **Influence on Local Airport Operations**: The legislation specifies that certain local governments with large hub airports (those with over 35 million enplanements) cannot utilize local general sales taxes if they are also sponsors of a public airport. This could limit the financial resources available for airport expansions or improvements in those jurisdictions. As a result, travelers and airline companies may experience changes in airport services, such as limited infrastructure development or increased fees, impacting their travel experience.
3. **Economic Development Opportunities**: By allowing local general sales taxes to be used for broader purposes, the legislation could stimulate economic development in areas surrounding large hub airports. Businesses may benefit from increased funding for local projects, which could lead to job creation and enhanced economic activity. In turn, residents could see new job opportunities and improved local economies, positively impacting their quality of life.
These examples illustrate how the legislation could have various implications for local governments, airport operations, and the communities they serve.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6673 Introduced in House (IH)]
<DOC>
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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