Extension of Airport And Airway Excise Taxes And Trust Fund. : for Markup By the Committee On Ways And Means On August 3, 1987 Jcx-10-87

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2310, as reported by the Committee on Public Works and Transportation and the Committee on Science, Space, and Technology, would extend Trust Fund authorizations for five years, fiscal years 1988-1992. Trust Fund authorizations under H.R. 2310 total $5.0 billion for fiscal year 1988, $5.5 billion for fiscal year 1989, $6.2 billion for fiscal year 1990, and $6.0 billion each for fiscal years 1991 and 1992.
The Trust Fund unobligated balance under H.R. 2310 authorization levels and extension of p
...resent-law aviation taxes is projected to decline from $5.6 billion at the end of fiscal year 1987 to $1.3 billion at the end of fiscal year 1992. ) 2. Reduction in tax rates if Trust Fund appropriations fall below specified levels Present Law Present law includes no provision for reductions in tax rates before their scheduled expiration date if Trust Fund authorizations are not appropriated and spent.
Administration Proposal The President's Fiscal Year 1988 Budget does not include any provision for automatically reducing aviation excise tax rates if Trust Fund authorizations are not appropriated and spent.


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