State and Local General Sales Tax Protection Act

Last action on Apr 13, 2026Placed on Senate Legislative Calendar under General Order...

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Summary

State and Local General Sales Tax Protection Act

This bill specifies that certain requirements for aviation fuel tax revenue are limited to excise taxes on aviation fuel.

Current law requires that an Airport Improvement Program (AIP) grant recipient provide assurances that the proceeds from state and local taxes on aviation fuel will be used for the capital or operating costs of the airport or local airport system. Under current Federal Aviation Administration policy, this requirement applies to any tax on aviation fuel, regardless of whether the tax is imposed only on aviation fuel or is imposed on other products as well as aviation fuel.

This bill specifies that the AIP grant requirements apply only to state and local excise taxes on aviation fuel. The requirements do not apply to (1) state or local general sales taxes, or (2) state or local generally applicable sales taxes.

State and Local General Sales Tax Protection Act

Summary

Lifecycle of the Bill

Cosponsors (1)

Senate Committee on Commerce, Science, and Transportation

CBO Cost Estimate

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State and Local General Sales Tax Protection Act

Summary

Lifecycle of the Bill

Lifecycle of the Bill

Bill Information

Sponsors & Co-sponsors (2)

Cosponsors (1)

Policy Area

Committees (1)

Senate Committee on Commerce, Science, and Transportation

CBO Cost Estimate

CBO Cost Estimate