Frequently Asked Questions
Who is eligible for the Aviation Fuel Tax Refund for Non-Taxable Use?
Available to taxpayers using aviation gasoline or kerosene for farming purposes (IRC 6420) or other non-taxable purposes (IRC 6427).
How does the Aviation Fuel Tax Refund for Non-Taxable Use work?
Taxpayers can claim refunds for excise taxes paid on aviation fuel used for non-taxable purposes, such as farming or certain non-highway uses, which are then reimbursed from the Airport and Airway Trust Fund.
What law authorizes the Aviation Fuel Tax Refund for Non-Taxable Use?
The Aviation Fuel Tax Refund for Non-Taxable Use is authorized under IRC §9502(d)(2) of the Internal Revenue Code (Title 26, United States Code).
Statutory Text — IRC §9502
Source: Internal Revenue Code, Title 26, United States Code
§ 9502. Airport and Airway Trust Fund(a) Creation of Trust FundThere is established in the Treasury of the United States a trust fund to be known as the “Airport and Airway Trust Fund”, consisting of such amounts as may be appropriated, credited, or paid into the Airport and Airway Trust Fund as provided in this section, section 9503(c)(5), or section 9602(b).
(b) Transfers to Airport and Airway Trust FundThere are hereby appropriated to the Airport and Airway Trust Fund amounts equivalent to—(1) the taxes received in the Treasury under—(A) section 4041(c) (relating to aviation fuels),
(B) section 4043 (relating to surtax on fuel used in aircraft part of a fractional ownership program),
(C) sections 4261 and 4271 (relating to transportation by air), and
(D) section 4081 with respect to aviation gasoline and kerosene to the extent attributable to the rate specified in section 4081(a)(2)(C), and
(2) the amounts determined by the Secretary of the Treasury to be equivalent to the amounts of civil penalties collected under section 47107(m) of title 49, United States Code.
There shall not be taken into account under paragraph (1) so much of the taxes imposed by section 4081 as are determined at the rate specified in section 4081(a)(2)(B).
(c) Appropriation of additional sumsThere are hereby authorized to be appropriated to the Airport and Airway Trust Fund such additional sums as may be required to make the expenditures referred to in subsection (d) of this section.
(d) Expenditures from Airport and Airway Trust Fund(1) Airport and airway programAmounts in the Airport and Airway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before October 1, 2028, to meet those obligations of the United States—(A) incurred under title I of the Airport and Airway Development Act of 1970 or of the Airport and Airway Development Act Amendments of 1976 or of the Aviation Safety and Noise Abatement Act of 1979 or under the Fiscal Year 1981 Airport Development Authorization Act or the provisions of the Airport and Airway Improvement Act of 1982 or the Airport and Airway Safety and Capacity Expansion Act of 1987 or the Federal Aviation Administration Research, Engineering, and Development Authorization Act of 1990 or the Aviation Safety and Capacity Expansion Act of 1990 or the Airport and Airway Safety, Capacity, Noise Improvement, and Intermodal Transportation Act of 1992 or the Airport Improvement Program Temporary Extension Act of 1994 or the Federal Aviation Administration Authorization Act of 1994 or the Federal Aviation Reauthorization Act of 1996 or the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 providing for payments from the Airport and Airway Trust Fund or the Interim Federal Aviation Administration Authorization Act or section 6002 of the 1999 Emergency Supplemental Appropriations Act, Public Law 106–59, or the Wendell H. Ford Aviation Investment and Reform Act
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