Nonpartisan civic infrastructure
AllCiv·Legis1
·

S. 2378

BillFederalSenateIn Committee
To amend the Internal Revenue Code of 1986 to increase excise taxes on fuel used by private jets, and for other purposes.
About This Bill
Committee
Latest Action · July 19, 2023
Read twice and referred to the Committee on Finance.
Congress
118th (2023–2025)
Introduced
July 19, 2023
Cosponsors (5)
4D 0R
View PDF ↗

Summary

Highlight any text to annotate
This bill significantly increases federal excise taxes on private jet fuel while leaving commercial aviation taxes unchanged. Starting January 1, 2024, the tax on fuel used in private aviation would jump to $1.589 per gallon plus 35.9 cents per gallon, while commercial aviation fuel would remain taxed at 4.3 cents per gallon. The private jet fuel tax would automatically adjust annually for inflation after 2024. The bill creates a new "Funding to Support Clean Communities Trust Fund" that would receive all revenue from the increased private jet fuel taxes, with those funds directed toward air quality monitoring, public transit infrastructure near airports, and bus service improvements, with at least 50 percent of the funding prioritized for environmental justice communities disproportionately impacted by air pollution. Limited exceptions allow the Treasury Secretary to refund the tax increase in cases of reasonable cause, such as scientific research, disaster evacuations, or medical emergencies, though this exception expires after January 1, 2026.

Take Action

Your position
Add a comment
to comment on this bill.
Annotate the text
Highlight any passage on the Summary or Full Text tab to attach a note. Annotations appear on the Annotations tab.