15 USC § 9046 - Suspension of certain aviation excise taxes

---
identifier: "/us/usc/t15/s9046"
source: "usc"
legal_status: "official_prima_facie"
title: "15 USC § 9046 - Suspension of certain aviation excise taxes"
title_number: 15
title_name: "COMMERCE AND TRADE"
section_number: "9046"
section_name: "Suspension of certain aviation excise taxes"
chapter_number: 116
chapter_name: "CORONAVIRUS ECONOMIC STABILIZATION (CARES ACT)"
subchapter_number: "III"
subchapter_name: "ECONOMIC STABILIZATION AND ASSISTANCE TO SEVERELY DISTRESSED SECTORS OF THE UNITED STATES ECONOMY"
part_number: "A"
part_name: "Coronavirus Economic Stabilization"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 116–136, div. A, title IV, § 4007, Mar. 27, 2020, 134 Stat. 477.)"
---


# § 9046. Suspension of certain aviation excise taxes

**(a)** **Transportation by air** section 4261(e)(3) of title 26March 27, 2020

In the case of any amount paid for transportation by air (including any amount treated as paid for transportation by air by reason of ) during the excise tax holiday period, no tax shall be imposed under section 4261 or 4271 of title 26. The preceding sentence shall not apply to amounts paid on or before .

**(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 shall 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 shall 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** March 27, 2020January 1, 2021

For purposes of this section, the term “excise tax holiday period” means the period beginning after , and ending before .

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**Source Credit**: (Pub. L. 116–136, div. A, title IV, § 4007, Mar. 27, 2020, 134 Stat. 477.)