# § 4271. Imposition of tax
**(a)** **In general** There is hereby imposed upon the amount paid within or without the United States for the taxable transportation (as defined in section 4272) of property a tax equal to 6.25 percent of the amount so paid for such transportation. The tax imposed by this subsection shall apply only to amounts paid to a person engaged in the business of transporting property by air for hire.
**(b)** **By whom paid**
**(1)** **In general** Except as provided by paragraph (2), the tax imposed by subsection (a) shall be paid by the person making the payment subject to tax.
**(2)** **Payments made outside the United States** If a payment subject to tax under subsection (a) is made outside the United States and the person making such payment does not pay such tax, such tax—
**(A)** shall be paid by the person to whom the property is delivered in the United States by the person furnishing the last segment of the taxable transportation in respect of which such tax is imposed, and
**(B)** shall be collected by the person furnishing the last segment of such taxable transportation.
**(c)** **Determination of amounts paid in certain cases** For purposes of this section, in any case in which a person engaged in the business of transporting property by air for hire and one or more other persons not so engaged jointly provide services which include taxable transportation of property, and the person so engaged receives, for the furnishing of such taxable transportation, a portion of the receipts from the joint providing of such services, the amount paid for the taxable transportation shall be treated as being the sum of (1) the portion of the receipts so received, and (2) any expenses incurred by any of the persons not so engaged which are properly attributable to such taxable transportation and which are taken into account in determining the portion of the receipts so received.
**(d)** **Application of tax**
**(1)** **In general** The tax imposed by subsection (a) shall apply to—
**(A)** transportation beginning during the period—
**(i)** beginning on the 7th day after the date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, and
**(ii)** ending on September 30, 2028, and
**(B)** amounts paid during such period for transportation beginning after such period.
**(2)** **Refunds** If, as of the date any transportation begins, the taxes imposed by this section would not have applied to such transportation if paid for on such date, any tax paid under paragraph (1)(B) with respect to such transportation shall be treated as an overpayment.
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**Source Credit**: (Added Pub. L. 91–258, title II, § 204, May 21, 1970, 84 Stat. 239; amended Pub. L. 94–455, title XIX, § 1904(a)(8), Oct. 4, 1976, 90 Stat. 1812; Pub. L. 96–298, § 1(b), July 1, 1980, 94 Stat. 829; Pub. L. 97–248, title II, § 280(b), Sept. 3, 1982, 96 Stat. 564; Pub. L. 100–223, title IV, § 402(a)(2), Dec. 30, 1987, 101 Stat. 1532; Pub. L. 101–508, title XI, § 11213(a)(2), (d)(1), Nov. 5, 1990, 104 Stat. 1388–432, 1388–435; Pub. L. 104–188, title I, § 1609(b), Aug. 20, 1996, 110 Stat. 1841; Pub. L. 105–2, § 2(b)(2), Feb. 28, 1997, 111 Stat. 5; Pub. L. 105–34, title X, § 1031(b)(2), Aug. 5, 1997, 111 Stat. 929; Pub. L. 110–161, div. K, title I, § 116(b)(2), Dec. 26, 2007, 121 Stat. 2381; Pub. L. 110–190, § 2(b)(2), Feb. 28, 2008, 122 Stat. 643; Pub. L. 110–253, § 2(b)(2), June 30, 2008, 122 Stat. 2417; Pub. L. 110–330, § 2(b)(2), Sept. 30, 2008, 122 Stat. 3717; Pub. L. 111–12, § 2(b)(2), Mar. 30, 2009, 123 Stat. 1457; Pub. L. 111–69, § 2(b)(2), Oct. 1, 2009, 123 Stat. 2054; Pub. L. 111–116, § 2(b)(2), Dec. 16, 2009, 123 Stat. 3031; Pub. L. 111–153, § 2(b)(2), Mar. 31, 2010, 124 Stat. 1084; Pub. L. 111–161, § 2(b)(2), Apr. 30, 2010, 124 Stat. 1126; Pub. L. 111–197, § 2(b)(2), July 2, 2010, 124 Stat. 1353; Pub. L. 111–216, title I, § 101(b)(2), Aug. 1, 2010, 124 Stat. 2349; Pub. L. 111–249, § 2(b)(2), Sept. 30, 2010, 124 Stat. 2627; Pub. L. 111–329, § 2(b)(2), Dec. 22, 2010, 124 Stat. 3566; Pub. L. 112–7, § 2(b)(2), Mar. 31, 2011, 125 Stat. 31; Pub. L. 112–16, § 2(b)(2), May 31, 2011, 125 Stat. 218; Pub. L. 112–21, § 2(b)(2), June 29, 2011, 125 Stat. 233; Pub. L. 112–27, § 2(b)(2), Aug. 5, 2011, 125 Stat. 270; Pub. L. 112–30, title II, § 202(b)(2), Sept. 16, 2011, 125 Stat. 357; Pub. L. 112–91, § 2(b)(2), Jan. 31, 2012, 126 Stat. 3; Pub. L. 112–95, title XI, § 1101(b)(2), Feb. 14, 2012, 126 Stat. 148; Pub. L. 114–55, title II, § 202(b)(2), Sept. 30, 2015, 129 Stat. 525; Pub. L. 114–141, title II, § 202(b)(2), Mar. 30, 2016, 130 Stat. 324; Pub. L. 114–190, title I, § 1202(b)(2), July 15, 2016, 130 Stat. 619; Pub. L. 115–63, title II, § 202(b)(2), Sept. 29, 2017, 131 Stat. 1171; Pub. L. 115–141, div. M, title I, § 202(b)(2), Mar. 23, 2018, 132 Stat. 1048; Pub. L. 115–254, div. B, title VIII, § 802(b)(2), Oct. 5, 2018, 132 Stat. 3429; Pub. L. 118–15, div. B, title II, § 2212(b)(2), Sept. 30, 2023, 137 Stat. 85; Pub. L. 118–34, title II, § 202(b)(2), Dec. 26, 2023, 137 Stat. 1115; Pub. L. 118–41, title II, § 202(b)(2), Mar. 8, 2024, 138 Stat. 23; Pub. L. 118–63, title XIII, § 1302(b)(2), May 16, 2024, 138 Stat. 1433.)
## Editorial Notes
### References in Text
The date of the enactment of the Airport and Airway Trust Fund Tax Reinstatement Act of 1997, referred to in subsec. (d)(1)(A)(i), is the date of enactment of , which was approved .
### Prior Provisions
A prior section 4271, , , 508, related to tax for the transportation of property, prior to repeal by , , . For effective date of repeal, see , set out as an Effective Date of 1958 Amendment note under .
### Amendments
2024—Subsec. (d)(1)(A)(ii). substituted “” for “”.
substituted “” for “”.
2023—Subsec. (d)(1)(A)(ii). substituted “” for “”.
substituted “” for “”.
2018—Subsec. (d)(1)(A)(ii). substituted “” for “”.
substituted “” for “”.
2017—Subsec. (d)(1)(A)(ii). substituted “” for “”.
2016—Subsec. (d)(1)(A)(ii). substituted “” for “”.
substituted “” for “”.
2015—Subsec. (d)(1)(A)(ii). substituted “” for “”.
2012—Subsec. (d)(1)(A)(ii). substituted “” for “”.
substituted “” for “”.
2011—Subsec. (d)(1)(A)(ii). substituted “” for “”.
substituted “” for “”.
substituted “” for “”.
substituted “” for “”.
substituted “” for “”.
2010—Subsec. (d)(1)(A)(ii). substituted “” for “”.
substituted “” for “”.
substituted “” for “”.
substituted “” for “”.
substituted “” for “”.
substituted “” for “”.
2009—Subsec. (d)(1)(A)(ii). substituted “” for “”.
substituted “” for “”.
substituted “” for “”.
2008—Subsec. (d)(1)(A)(ii). substituted “” for “”.
substituted “” for “”.
substituted “” for “”.
2007—Subsec. (d)(1)(A)(ii). substituted “” for “”.
1997—Subsec. (d). amended heading and text of subsec. (d) generally. Prior to amendment, text read as follows: “The tax imposed by subsection (a) shall apply with respect to transportation beginning after , and before , and to transportation beginning on or after the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and before .”
Subsec. (d)(1)(A)(ii). substituted “” for “”.
1996—Subsec. (d). substituted “, and to transportation beginning on or after the date which is 7 calendar days after the date of the enactment of the Small Business Job Protection Act of 1996 and before ” for “”.
1990—Subsec. (a). , substituted “6.25 percent” for “5 percent”.
Subsec. (d). , substituted “” for “”.
1987—Subsec. (d). substituted “1991” for “1988”.
1982—Subsec. (d). substituted provision that the tax imposed by subsec. (a) shall apply with respect to transportation beginning after , and before , for provision that effective with respect to transportation beginning after , the tax imposed by subsec. (a) would not apply.
1980—Subsec. (d). substituted “” for “”.
1976—Subsec. (a). struck out “which begins after ” after “of property”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2012 Amendment
Amendment by effective , see , set out as an Effective and Termination Dates of 2012 Amendment note under .
Amendment by effective , see , set out as an Effective and Termination Dates of 2012 Amendment note under .
### Effective Date of 2011 Amendment
Amendment by effective , see , set out as a note under .
Amendment by effective , see , set out as a note under .
Amendment by effective , see , set out as a note under .
Amendment by effective , see , set out as a note under .
Amendment by effective , see , set out as a note under .
### Effective Date of 2010 Amendment
Amendment by effective , see , set out as a note under .
Amendment by effective , see , set out as a note under .
Amendment by effective , see , set out as a note under .
Amendment by effective , see , set out as a note under .
Amendment by effective , see , set out as a note under .
Amendment by effective , see , set out as a note under .
### Effective Date of 2009 Amendment
Amendment by effective , see , set out as a note under .
Amendment by effective , see , set out as a note under .
Amendment by effective , see , set out as a note under .
### Effective Date of 2008 Amendment
Amendment by effective , see , set out as a note under .
Amendment by effective , see , set out as a note under .
Amendment by effective , see , set out as a note under .
### Effective Date of 2007 Amendment
Amendment by effective , see , set out as a note under .
### Effective Date of 1997 Amendments
Amendment by applicable to transportation beginning on or after , see , set out as a note under .
Amendment by applicable to transportation beginning on or after the 7th day after , with special rule for applicability to amounts paid before such 7th day, see , set out as a note under .
### Effective Date of 1996 Amendment
Amendment by effective on 7th calendar day after , but not applicable to any amount paid before such date, see , set out as a note under .
### Effective Date of 1990 Amendment
Amendment by applicable to transportation beginning after , but inapplicable to amounts paid on or before such date, see , set out as a note under .
### Effective Date of 1982 Amendment
Amendment by applicable with respect to transportation beginning after , but inapplicable to amounts paid on or before such date, see , set out as a note under .
### Effective Date of 1976 Amendment
Amendment by effective on first day of first month which begins more than 90 days after , see , set out as a note under .
### Effective Date
Section applicable to transportation beginning after , see , set out as an Effective Date of 1970 Amendment note under .
### Delayed Deposits of Airport Trust Fund Tax Revenues
Due date for deposits of taxes imposed by this section which would be required to be made after , and before , to be , see , set out as a note under .