An Act amending Titles 74 (Transportation) and 75 (Vehicles) of the Pennsylvania Consolidated Statutes, in Multimodal Fund, further providing for use of money in fund; in preliminary provisions relating to aviation, further providing for definitions and for Aviation Restricted Account and providing for Aviation Trust Fund; in authority of Department of Transportation, further providing for authority of department; in obstructions to aircraft operation, providing for prohibited conduct; in airport operation and zoning, providing for abandoned or derelict aircraft and further providing for power to adopt airport zoning regulations; in aviation development, further providing for service fees, for tax on aviation fuels, for allocation of funds, for agreement of maintenance and for tax on jet fuels and providing for tax on alternative aviation fuels and for aviation fees; in liquid fuels and fuels tax, further providing for imposition of tax, exemptions and deductions, for distributor's report and payment of tax, for disposition and use of tax and for refunds; imposing fees; imposing penalties; making transfers; abrogating regulations; making a repeal; and making editorial changes.

PRINTER'S NO. 3620
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2641
Session of
2026
INTRODUCED BY INGLIS, SANCHEZ, RIVERA, MERSKI AND GUZMAN,
JUNE 16, 2026
REFERRED TO COMMITTEE ON APPROPRIATIONS, JUNE 16, 2026
AN ACT
Amending Titles 74 (Transportation) and 75 (Vehicles) of the
Pennsylvania Consolidated Statutes, in Multimodal Fund,
further providing for use of money in fund; in preliminary
provisions relating to aviation, further providing for
definitions and for Aviation Restricted Account and providing
for Aviation Trust Fund; in authority of Department of
Transportation, further providing for authority of
department; in obstructions to aircraft operation, providing
for prohibited conduct; in airport operation and zoning,
providing for abandoned or derelict aircraft and further
providing for power to adopt airport zoning regulations; in
aviation development, further providing for service fees, for
tax on aviation fuels, for allocation of funds, for agreement
of maintenance and for tax on jet fuels and providing for tax
on alternative aviation fuels and for aviation fees; in
liquid fuels and fuels tax, further providing for imposition
of tax, exemptions and deductions, for distributor's report
and payment of tax, for disposition and use of tax and for
refunds; imposing fees; imposing penalties; making transfers;
abrogating regulations; making a repeal; and making editorial
changes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2104(a)(1)(i), (2)(ii) and (4) of Title
74 of the Pennsylvania Consolidated Statutes are amended and
subsection (b) is amended by adding a paragraph to read:
§ 2104. Use of money in fund.
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(a) Purposes.--Money in the fund shall be used as follows:
(1) To annually provide the following grants for
programs administered by the Department of Transportation:
(i) For programs related to aviation the following
shall be transferred to the Aviation Restricted Account:
(A) $5,000,000 in fiscal year 2013-2014.
(B) $6,000,000 in fiscal year 2014-2015 [and
each fiscal year thereafter.] until fiscal year 2027-
2028.
(C) $18,000,000 in fiscal year 2027-2028 and
each fiscal year thereafter.
* * *
(2) To annually pay costs incurred by the department for
activities directly initiated or undertaken by the department
related to eligible programs in accordance with all of the
following:
* * *
(ii) Costs may be incurred as follows:
(A) $0 for fiscal year 2013-2014.
(B) Not to exceed $20,000,000 for fiscal year
2014-2015.
(C) Not to exceed $40,000,000 annually in fiscal
year 2015-2016 [and each fiscal year thereafter]
until fiscal year 2027-2028, $35,000,000 of which
shall be from revenues deposited into the fund under
75 Pa.C.S. § 9502(a) (relating to imposition of tax).
(D) $30,000,000 annually in fiscal year 2027-
2028 and each fiscal year thereafter.
* * *
(4) Annually, any money not allocated under paragraphs
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(1), (2) and (3) or as provided in subsection (b),
$35,000,000 of which shall be from revenues deposited into
the fund under 75 Pa.C.S. § 9502(a), shall be transferred to
the Commonwealth Financing Authority and used to fund
eligible programs. The authority shall develop guidelines for
use of the money for eligible programs, which shall include
the requirements of section 2106 (relating to local match).
(b) Automatic adjustments.--
* * *
(3) The department shall do all of the following:
(i) Determine the percentage increase in the
Consumer Price Index for All Urban Consumers for the
period beginning February 1, 2025, and ending January 31,
2027, and for each succeeding 24-month period.
(ii) Apply, as of July 1, 2027, the increase under
subparagraph (i) to the then current costs amount under
subsection (a)(2)(ii)(D).
Section 2. Section 5102 of Title 74 is amended by adding
definitions to read:
§ 5102. Definitions.
The following words and phrases when used in this part shall
have the meanings given to them in this section unless the
context clearly indicates otherwise:
* * *
"Aircraft operating area." A surface area of an aviation
facility intended for the landing, takeoff, taxiing, parking or
ground movement of aircraft.
* * *
"Airport Improvement Program." The Federal Airport
Improvement Program.
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"Alternative aviation fuel." A fuel or energy source, other
than aviation gasoline taxed under section 6121 (relating to tax
on aviation fuels) or jet fuel taxed under section 6131
(relating to tax on jet fuels), that is used or intended for use
to power, propel or operate an aircraft, aircraft engine,
propeller, rotor system or other aircraft propulsion system,
including hydrogen fuel, electricity or another fuel or energy
source determined by the department by regulation.
* * *
"Aviation development grant." An aviation development grant
under 67 Pa. Code Ch. 473 (relating to aviation development
grants).
"Aviation facility." An airport, heliport or other area of
land or water, including associated buildings, facilities and
improvements, that is used or intended for use for the landing,
takeoff, storage or surface movement of aircraft, including
airplanes, rotorcraft and powered-lift aircraft, and that is
required to be licensed by the department under 67 Pa. Code Ch.
471 (relating to airport rating and licensing).
* * *
"Aviation Restricted Account." The account into which
revenues generated from the sources in section 5103(d) (relating
to Aviation Restricted Account) are deposited.
* * *
"Bureau." The Bureau of Aviation of the Department of
Transportation of the Commonwealth.
"Commercial aircraft." An aircraft that is used, leased or
offered for compensation or hire in the transportation of
persons or property, such as operations conducted under 14 CFR
Pt. 121 (relating to operating requirements: domestic, flag, and
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supplemental operations), 135 (relating to operating
requirements: commuter and on demand operations and rules
governing persons on board such aircraft) or 380 (relating to
public charters). The term includes air carriers, air taxis,
charter services and scheduled or unscheduled freight and
passenger operations.
* * *
"Director." The Director of the bureau.
"FAA." The Federal Aviation Administration.
* * *
"Noncommercial aircraft." An aircraft that is not used for
compensation or hire and is operated solely for personal,
recreational, instruction, governmental or corporate use not
involving the transport of persons or property for compensation
or hire. The term includes aircraft operated under 14 CFR Pt. 91
(relating to general operating and flight rules) or exclusively
by nonprofit organizations or government entities for official
business.
* * *
"Paved aircraft operating area." An aircraft operating area
constructed of asphalt, concrete, bituminous surface treatment
or other hardened or engineered material, including
prefabricated or modular systems, or another surface determined
by the bureau to be equivalent to a paved surface.
"Person." As follows:
(1) A corporation, company, association, society, firm,
partnership or joint stock company.
(2) The term includes an individual, the Commonwealth
and all political subdivisions of the Commonwealth or
agencies or instrumentalities.
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* * *
"Private aviation facility." An aviation facility that is
not open to the public for general aeronautical use and is
limited to the owner or persons authorized by the owner.
* * *
"Sponsor." As defined in 67 Pa. Code § 471.2 (relating to
definitions).
* * *
"Unmanned aircraft." An aircraft that is operated without
the possibility of direct human intervention from within or on
the aircraft.
"Unmanned aircraft system." An unmanned aircraft and
associated elements, including communication links and the
components that control the unmanned aircraft, that are required
for the pilot in command to operate safely and efficiently in
the national airspace system.
"Unpaved aircraft operating area." An aircraft operating
area consisting of turf, grass, gravel, dirt, sand or another
natural or prepared surface that is not a paved aircraft
operating area.
Section 3. Section 5103 of Title 74 is amended by adding
subsections to read:
§ 5103. Aviation Restricted Account.
* * *
(d) Deposits.--The following shall be deposited into the
Aviation Restricted Account:
(1) Money appropriated by the General Assembly to the
Aviation Restricted Account.
(2) Proceeds of all taxes assessed under sections 6121
(relating to tax on aviation fuels), 6131 (relating to tax on
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jet fuels) and 6132 (relating to tax on alternative aviation
fuels).
(3) Aircraft registration fees assessed under section
6172 (relating to fee for registration of aircraft).
(4) Money collected under sections 5703 (relating to
disposition of fines, fees and forfeitures) and 5901
(relating to Harrisburg International Airport).
(5) Proceeds from the sale of State-owned airports or
property thereon.
(6) Proceeds from rents, fees and other money derived
from the sale, rent or use of an airport under section 5903
(relating to authority of department).
(7) Inspection and licensing fees assessed under section
6173 (relating to fees for licensing and inspection of
aviation facilities).
(8) Money provided for programs related to aviation
under section 2104(a)(1)(i) (relating to use of money in
fund).
(9) Money in the Aviation Trust Fund that the bureau
reasonably deems necessary to transfer to the Aviation
Restricted Account to fund specifically identified projects
or other expenditures eligible for Aviation Restricted
Account money.
(10) Proceeds of all excise taxes upon the use of fuel
in aircraft engines.
(11) The cost of the use of department aircraft by
Commonwealth agencies and the General Assembly, charged
pursuant to section 5302 (relating to aircraft for official
use).
(12) Money collected for civil penalties, enforcement
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recoveries and costs under sections 5704 (relating to
prohibited conduct) and 6172 (relating to fee for
registration of aircraft).
(13) Interest earned on the Aviation Restricted Account.
(e) Use.--Money in the Aviation Restricted Account shall be
used solely for lawful aviation purposes authorized under this
title and applicable Federal law as follows:
(1) To award grants under section 6122 (relating to
allocation of funds).
(2) To allocate the greater of the following amounts to
the respective airports from which money was collected under
sections 6121, 6131 and 6132, in proportion to the
collections attributable to each airport, to be used by the
sponsors of the airports for any lawful aviation purpose for
which aviation development grant money may be used under 67
Pa. Code Ch. 473 (relating to aviation development grants),
including terminals or other revenue-generating airport
development projects, or for local matching funds:
(i) 50% of money deposited into the Aviation
Restricted Account under sections 6121, 6131 and 6132.
(ii) An amount equal to 10% of the annual Federal
Aviation Administration entitlement funding attributable
to the respective airport for that fiscal year, including
money apportioned or otherwise allocated by formula,
eligibility classification or other nondiscretionary
method, as determined by the department.
(iii) Notwithstanding subparagraphs (i) and (ii), a
licensed public-use airport that receives aviation fuel
deliveries attributable under this paragraph and is
determined eligible by the department shall receive not
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less than $25,000 annually under this paragraph.
(iv) Money distributed under this paragraph that is
not expended or contractually obligated by an airport
sponsor during a fiscal year may be retained by the
sponsor and carried forward for expenditure in subsequent
fiscal years for eligible aviation purposes under this
section.
(3) 10% of the balance shall be used to fund aviation
workforce development programs as follows:
(i) Half of the balance under this paragraph shall
be allocated to an organization described under section
501(c)(3) of the Internal Revenue Code of 1986 (Public
Law 99-514, 26 U.S.C. § 501(c)(3)) in effect on the
effective date of this subparagraph, operating at a
public airport located in a county of the fourth class
with a population between 133,000 and 134,000 based on
the most recent Federal decennial census and established
to promote aviation workforce development, education and
emerging aeronautical technologies in partnership with
State, local, educational and industry stakeholders.
(ii) Half of the balance under this paragraph shall
be allocated to aviation workforce development programs
selected by the director.
(4) (i) Subject to subparagraph (ii), the remaining
balance of the Aviation Restricted Account may be used
for the following:
(A) Aviation development grants.
(B) State or local matching funds required for
eligible projects as determined by the bureau.
(C) Programs of Statewide significance,
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including, but not limited to, pavement preservation,
pavement maintenance, obstruction identification,
obstruction mitigation and obstruction removal.
(D) Any other lawful aviation purpose authorized
under this title, other applicable State law or
applicable FAA requirements governing the eligible
use of aviation funds.
(ii) (A) Subject to clause (B), money allocated to
the department under subparagraph (i) in any fiscal
year may not exceed 10% of the total amount
appropriated to the Aviation Restricted Account for
that fiscal year.
(B) An additional amount from the Aviation
Restricted Account equal to 10% of money made
available to the department in that fiscal year by
the FAA for distribution, administration or
disbursement by the Commonwealth may be used solely
for costs directly related to administration of those
funds.
(5) Money in the Aviation Restricted Account may not be
diverted for any other purpose.
(f) Continuing appropriation.--Money in the Aviation
Restricted Account is continuously appropriated to the
department.
Section 4. Title 74 is amended by adding a section to read:
§ 5104. Aviation Trust Fund.
(a) Establishment.--The Aviation Trust Fund is established
as a fund in the State Treasury.
(b) Sources.--The following shall be deposited into the
Aviation Trust Fund:
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(1) 0.425% of the amount collected under Article II of
the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971, shall be deposited into the Aviation
Trust Fund annually by the 20th day of the month following
the end of each fiscal year.
(2) Other appropriations, deposits or transfers.
(3) All interest earned on money in the account.
(c) Use.--Money in the Aviation Trust Fund shall be used in
the following manner:
(1) (i) Subject to subparagraphs (ii) and (iii), twice
per fiscal year, the bureau may transfer to the Aviation
Restricted Account money allocated under paragraph (2)
(i), (ii), (iii), (iv) or (v).
(ii) A transfer under this paragraph may not exceed
25% of the amount allocated under paragraph (2)(i), (ii),
(iii), (iv) or (v) during the applicable fiscal year.
(iii) A transfer under this paragraph may only
consist of money that remains unobligated or uncommitted
and shall be used to directly support airports or
aviation activities otherwise eligible for funding from
the Aviation Restricted Account under this title.
(2) The remaining balance of money in the Aviation Trust
Fund shall be distributed as follows for the uses under
paragraph (3):
(i) 25% shall be allocated to directly support
commercial service airports, as defined in 49 U.S.C. §
47102(7) (relating to definitions) on the effective date
of this subparagraph.
(ii) 20% shall be allocated to directly support
general aviation airports, as defined by 49 U.S.C. §
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47102(8).
(iii) 10% shall be allocated to directly support
public airports that do not receive scheduled passenger
aircraft service and are not included in the National
Plan of Integrated Airport Systems in effect on the
effective date of this subparagraph, as published by the
FAA.
(iv) 10% shall be allocated to the development of
airport hangars at airports included under subparagraphs
(i), (ii) and (iii).
(v) 15% shall be allocated to grants or investments
to develop emerging aviation technologies, including,
advanced air mobility, electric vertical takeoff and
landing aircraft, unmanned aircraft systems, supersonic
aircraft and aircraft battery technologies and
alternative aviation fuels.
(vi) 2% shall be allocated to fund:
(A) A Statewide aviation technical assistance
program that provides training, education and
technical support to aviation facilities, sponsors
and workforce participants within this Commonwealth,
modeled after established local transportation
assistance programs and administered by an existing
nonprofit trade association representing the aviation
industry within this Commonwealth on a Statewide
basis.
(B) An existing annual aviation conference
hosted within this Commonwealth by an existing
nonprofit trade association representing the aviation
industry within this Commonwealth on a Statewide
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basis, which provides education, training and
industry coordination opportunities for aviation
stakeholders.
(vii) 0.5% shall be allocated to the Aviation
Advisory Committee to cover the committee's expenses in
performing the duties under section 6304 (relating to
Aviation Advisory Committee).
(viii) 7.5% shall be allocated for use by the
bureau.
(ix) An amount not exceeding 10% of the amount shall
be allocated to the bureau for the cost administering and
disbursing the Aviation Trust Fund.
(3) (i) The bureau may award aviation opportunity
grants from money allocated under paragraph (2)(i), (ii),
(iii), (iv), (v) and (vi) to entities determined eligible
by the bureau for aviation-related purposes within this
Commonwealth that provide a direct benefit to the
Pennsylvania aviation system.
(ii) An aviation opportunity grant may be used for
lawful capital, operating or financing expenditures,
including debt service and financing costs, that are not
otherwise eligible for reimbursement through the Aviation
Restricted Account or that the bureau determines are more
appropriately funded under this section, including for:
(A) Airport development, capital improvement
projects, hangars, terminals, fuel farms, utilities,
access roads, maintenance, reconstruction,
rehabilitation and pavement preservation.
(B) Commercial air service development, route
development, marketing, minimum revenue guarantees,
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other air service incentives and aviation economic
development initiatives.
(C) Operating costs necessary for the safe and
continued operation of aviation facilities, including
deicing, snow removal, emergency expenses, airport
marketing, financial assistance and financing
support.
(D) Vertiports, heliports, unmanned aircraft
systems infrastructure, advanced aviation
technologies, electric aviation infrastructure,
hydrogen aviation infrastructure, planning,
innovation and aviation safety programs.
(E) Projects serving multiple purposes under
this paragraph, provided that expenditures are
attributed by the bureau to the appropriate
allocation category under paragraph (2).
(F) Any other aviation-related purpose project
determined by the bureau to provide a direct benefit
to the Commonwealth aviation system and to be
consistent with this chapter.
(iii) Funding under this paragraph shall be
consistent with the applicable allocation category under
paragraph (2).
(4) The money in the Aviation Trust Fund may not be
diverted for any other purpose.
(d) Continuing appropriation.--Money in the Aviation Trust
Fund is continuously appropriated to the department.
Section 5. Chapter 53 heading of Title 74 is amended to
read:
CHAPTER 53
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[AUTHORITY OF] DEPARTMENT OF TRANSPORTATION
Section 6. Section 5301(e) heading, (1) and (2) of Title 74
are amended, subsections (b) and (e) are amended by adding
paragraphs and the section is amended by adding a subsection to
read:
§ 5301. Authority of department.
* * *
(b) Specific powers.--The department is authorized to:
* * *
(11) Develop, implement, administer and support programs
related to commercial air service development, aviation
workforce development, emerging aviation technologies,
aviation economic development and programs of Statewide
significance.
* * *
(e) Limitation on powers and Commonwealth participation.--
(1) No license for a new airport, which is proposed to
be located within a five-mile radius of an existing airport,
or for the conversion of a military airport to joint use
shall be issued by the department unless it has held a public
hearing on the license application. The hearing shall be held
in the area where the proposed airport is to be located and
at least 60 days' notice of the date, time and place of the
hearing shall be given to the public in at least one
newspaper of general circulation. No license shall be issued
unless the department is satisfied that fair consideration
has been given to the interest of the communities in or near
which the proposed airport is to be located [and in no event
shall the department license any airport within two miles of
the boundary of an existing airport] and there is no impact
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on aviation safety. Any person aggrieved by a decision of the
department to grant or deny a license for a new airport or
for a conversion of a military airport to joint use may take
an appeal as provided in Title 2 (relating to administrative
law and procedure). Nothing in this subsection shall be
construed as applying to the licensing of heliports, existing
airports, upgrading of existing airports or airports under
construction unless for conversion of military airports to
joint use.
(2) [Any] (i) Except as provided for under subparagraph
(ii), a license for an airport issued by the department
shall be effective for a period not less than [two years]
one year from the date of [its] issuance. The department
may revoke an airport license upon proof of any violation
of law or regulation relating to aviation.
(ii) A license for an airport issued under 67 Pa.
Code § 471.3(c) (relating to airport licensing) shall be
effective for a period of not more than 60 days after the
date of issuance.
* * *
(4) Except as otherwise required by Federal law, a grant
awarded by the department under this part or 67 Pa. Code Ch.
473 (relating to aviation development grants), including the
non-Federal share of federally assisted projects, shall
require Commonwealth participation in an amount not less than
75% and not more than 100% of eligible project costs, as
determined by the department.
(f) Annual spending report.--By January 1, 2027, and each
January 1 thereafter, the bureau shall:
(1) Issue a report on the status and use of money in the
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Aviation Restricted Account and the Aviation Trust Fund
during the preceding fiscal year. The report shall include:
(i) The beginning and ending balances of the
Aviation Restricted Account and the Aviation Trust Fund.
(ii) The source and amount of money distributed,
expended, obligated, committed or awarded as grants from
the Aviation Restricted Account and the Aviation Trust
Fund.
(iii) The recipient and purpose of each
distribution, expenditure, obligation, commitment or
grant, including a concise description of each project or
activity.
(iv) The amount expended by the bureau for
administrative costs associated with the administration
and disbursement of money from the Aviation Restricted
Account and the Aviation Trust Fund.
(v) The amount of unobligated or uncommitted money
remaining at the end of the fiscal year.
(2) Deliver copies of the report issued under paragraph
(1) to the chairperson and minority chairperson of the
Transportation Committee of the Senate and the chairperson
and minority chairperson of the Transportation Committee of
the House of Representatives.
(3) Post the report issued under paragraph (1) on the
department's publicly accessible Internet website.
Section 7. Title 74 is amended by adding sections to read:
§ 5704. Prohibited conduct.
(a) Violations.--A person that creates, establishes or
permits an obstruction or airport hazard, or fails to comply
with an order issued by the department under this part, commits
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a violation of this part.
(b) Civil penalty.--A person that violates subsection (a)
shall be subject to a civil penalty of not more than $1,000 for
each violation. Each day that a violation continues shall
constitute a separate violation.
(c) Enforcement.--The department may assess and collect
civil penalties under this section or may bring an action in a
court of competent jurisdiction to enforce this part, including
seeking injunctive relief or other appropriate remedies.
(d) Disposition.--All penalties collected under this section
shall be deposited into the Aviation Restricted Account.
§ 5906. Abandoned or derelict aircraft.
(a) Authority.--The department may establish procedures for
the identification, notice, custody, removal, storage, sale or
other disposition of abandoned or derelict aircraft located at
an aviation facility within this Commonwealth.
(b) Costs.--The department may provide, by regulation or
procedure, for the recovery of reasonable costs associated with
actions taken under this section.
(c) Regulations.--The department may promulgate regulations,
forms and guidance necessary to administer this section.
Section 8. Section 5912 of Title 74 is amended by adding a
subsection to read:
§ 5912. Power to adopt airport zoning regulations.
* * *
(b.1) Enforcement.--If a municipality fails to adopt,
administer or enforce airport zoning regulations as required
under this section, the department may enforce the provisions of
this subchapter to prevent or mitigate airport hazards within
the municipality.
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* * *
Section 9. Sections 6103(a), 6121, 6122 and 6124(a),
Subchapter C heading of Chapter 61 and section 6131 of Title 74
are amended to read:
§ 6103. Service fees.
(a) General rule.--The department may by regulation
establish appropriate fees for aviation services including:
(1) Crash fire rescue training.
[(2) Landing area site inspections.
(3) Issuance of private airport licenses.]
(4) Special aviation license board meetings.
(5) Derelict or abandoned aircraft.
* * *
§ 6121. Tax on aviation fuels.
(a) [Imposition] Initial imposition.--There is hereby
imposed, effective July 1, 1984 through July 1, 2027, an
additional State tax of 1.5¢ per gallon, or fractional part
thereof, on all fuels used or sold and delivered by distributors
within this Commonwealth for use as fuel in propeller-driven
piston aircraft or aircraft engines as provided for in [the act
of May 21, 1931 (P.L.149, No.105), known as The Liquid Fuels Tax
Act] 75 Pa.C.S. Ch. 90 (relating to liquid fuels and fuels tax).
(a.1) Imposition.--There is hereby imposed, effective July
1, 2027, an additional State tax of 24¢ per gallon, or
fractional part thereof, on all fuels delivered by distributors
within this Commonwealth for use as fuel in propeller-driven
piston aircraft or aircraft engines as provided for in 75
Pa.C.S. Ch. 90 .
(b) [Annual] Initial annual adjustment.--Beginning on
January 1, 1985, [and each January 1 thereafter] and ending on
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January 1, 2028, the tax imposed under [this section] subsection
(a) shall be adjusted annually and shall be set for that
calendar year. The adjustment shall be based upon the percentage
change of the Producer Price Index for Jet Fuel, as determined
by the Bureau of Labor Statistics for the United States
Department of Labor for the most recent 12-month period
available as of the immediately preceding November 1. For every
10% increase or decrease in the Producer Price Index, there
shall be a 0.1¢ per gallon, or fractional part thereof, increase
or decrease in the rate of tax. The rate of tax shall be
determined by the Secretary of Revenue, who shall cause such
rate to be published as a notice pursuant to 45 Pa.C.S. § 725(a)
(3) (relating to additional contents of Pennsylvania Bulletin)
in the Pennsylvania Bulletin on or before December 15 of each
year. The tax, as adjusted, shall never exceed 6¢ per gallon, or
fractional part thereof, nor shall it be less than 3¢ per
gallon, or fractional part thereof.
(b.1) Annual adjustment.--Beginning on January 1, 2028, and
each January 1 thereafter, the tax imposed under subsection
(a.1) shall be adjusted annually and shall be set for that
calendar year. The adjustment shall be based upon the annual
percentage change in the Consumer Price Index for All Urban
Consumers (CPI-U), as published by the Bureau of Labor
Statistics of the United States Department of Labor. The tax
rate shall be multiplied by a fraction, the numerator of which
is the CPI-U for the 12-month period ending on the most recent
October 31, and the denominator of which is the CPI-U for the
12-month period ending on October 31 of the prior year. The
resulting adjusted tax rate shall be rounded to the nearest
$0.001. The rate of tax shall be determined by the Secretary of
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Revenue, who shall cause such rate to be published as a notice
pursuant to 45 Pa.C.S. § 725(a)(3) in the Pennsylvania Bulletin
on or before December 15 of each year.
(c) Construction of section.--[This]
(1) Except as provided in paragraph (2), this section
shall be construed in conjunction with [The Liquid Fuels Tax
Act] 75 Pa.C.S. Ch. 90, which shall apply to the collection,
administration and enforcement of the tax imposed under this
section.
(2) 75 Pa.C.S. § 9004 (relating to imposition of tax,
exemptions and deductions) does not apply to the extent that
section imposes a tax.
(d) Disposition of taxes.--Money collected from the taxes
imposed under this section shall be deposited by the State
Treasurer into the Aviation Restricted Account.
§ 6122. Allocation of funds.
(a) Grants.--[Each year the] The owner of a public airport
that meets the criteria under subsection (b.1) shall be eligible
for [a] an annual grant from the local real estate tax
reimbursement portion of the Aviation Restricted Account. Except
as otherwise provided in subsection (d), the grant shall be
equal to the amount of local real estate tax paid on those
portions of an airport which are aviation-related areas.
(b) Application form.--The owner of a public airport shall
apply for the grant provided for in this section in the manner
and on the forms as prescribed by the department.
(b.1) Eligibility requirements and criteria.--The department
may only issue a grant under this section to an airport that
satisfies the following criteria:
(1) The airport is a licensed public airport located in
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this Commonwealth.
(2) The amount of reimbursement requested by an airport
owner represents only that portion of local real estate taxes
which represents the aviation-related area of the airport for
which the owner requests reimbursement.
(3) The local real estate taxes for the year requested
has been paid by the airport owner.
(4) The amount of reimbursement requested does not
include amounts which represent late payments, penalties or
interest.
[(c) Notice to State Treasurer.--The department, following
its review of each application for a grant, shall notify the
State Treasurer of each applicant who qualifies therefor and the
amount of the grant to which each applicant is eligible. Within
30 days of receiving the notification, the State Treasurer shall
issue the grant to the qualifying applicant.]
(d) Limit on grant.--The total grant of moneys in any one
year shall not exceed a sum equal to [the moneys collected on
the sale of fuels sold for use in propeller-driven piston
aircraft or aircraft engines for the previous year, plus any
income earned on the fund. In the event that there are
insufficient funds in the fund] one-tenth of the appropriation
to the Aviation Restricted Account for that fiscal year. If the
amount of money appropriated is insufficient to meet the total
annual grants provided for under this section, the department
shall make such grants on a pro rata basis. [In the event that
there are surplus funds in the fund with which to meet the total
annual grants provided for under this section, the department
may make additional grants to public airport owners, which shall
be used for airport development purposes.
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(e) Administrative costs.--The costs of administering the
grant program under this section shall be paid out of the
revenues described in section 5103(c) (relating to Aviation
Restricted Account). The costs of administering this program
shall not exceed 10% of such revenues collected for that year.]
(f) Definitions.--As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection unless the context clearly indicates otherwise:
"Aviation-related area." The portion of an aviation
facility, including land, buildings, structures, facilities and
improvements, that is used or intended to be used for the
landing, takeoff, taxiing, parking, storage, servicing, fueling,
maintenance or operation of aircraft, for passenger or cargo
aeronautical activities, for airport safety or security
purposes, or for other aeronautical purposes approved by the
department. The term does not include areas primarily used for
nonaviation commercial, residential or unrelated industrial
purposes.
§ 6124. Agreement of maintenance.
(a) Terms.--Prior to applying for an appropriation under
section 6122 (relating to allocation of funds), every public
airport owner shall enter into an agreement with the department.
This agreement shall specify that the owner shall continue to
maintain the property for which the grant will be sought as an
airport, at least equal in size and capacity to its size and
capacity as of the owner's initial grant application, for a
period of not less than [ten] 20 years.
* * *
SUBCHAPTER C
[JET FUELS TAX] AIRCRAFT FUEL TAXES
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§ 6131. Tax on jet fuels.
(a) [Imposition] Initial imposition.--There is hereby
imposed, effective July 1, 1984, and ending January 1, 2027, a
State tax of 1.1¢ per gallon, or fractional part thereof, on all
fuels used or sold and delivered by distributors within this
Commonwealth for use as fuel in turbine-propeller jet, turbojet
and jet-driven aircraft and aircraft engines. The tax shall be
increased by 0.2¢ per gallon, or fractional part thereof,
effective January 1, 1985, and by 0.2¢ per gallon, or fractional
part thereof, effective July 1, 1985. Distributors shall be
liable to the Commonwealth for the collection and payment of the
tax imposed by this section. The tax shall be collected by the
distributor and shall be paid to the Commonwealth only once with
respect to any fuels.
(a.1) Imposition.--There is hereby imposed, effective
January 1, 2027, a State tax of 8¢ per gallon, or fractional
part thereof, on all fuels delivered by distributors within this
Commonwealth for use as fuel in turbine-propeller jet, turbojet
and jet-driven aircraft and aircraft engines. Distributors shall
be liable to the Commonwealth for the collection and payment of
the tax imposed by this section. The tax shall be collected by
the distributor and shall be paid to the Commonwealth only once
with respect to any fuels.
(b) [Annual] Initial annual adjustment.--Beginning on
January 1, 1986, [and each January 1 thereafter] and ending
January 1, 2028, the tax imposed under this [section] subsection
(a) shall be adjusted annually and shall be set for that
calendar year. The adjustment shall be based upon the percentage
change of the Producer Price Index for Jet Fuel, as determined
by the Bureau of Labor Statistics for the United States
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Department of Labor, for the most recent 12-month period
available as of the immediately preceding November 1. For every
10% increase or decrease in the Producer Price Index, as
determined by comparing the index for the first month of the 12-
month period with the index for the last month of the period,
there shall be a 0.1¢ per gallon, or fractional part thereof,
increase or decrease in the rate of tax. The rate of tax shall
be determined by the Secretary of Revenue, who shall cause such
rate to be published as a notice pursuant to 45 Pa.C.S. § 725(a)
(3) (relating to additional contents of Pennsylvania Bulletin)
in the Pennsylvania Bulletin on or before December 15 of each
year. The tax, as adjusted, shall never exceed 2¢ per gallon, or
fractional part thereof, nor shall it be less than 1.5¢ per
gallon, or fractional part thereof.
(b.1) Annual adjustment.--Beginning on January 1, 2028, and
each January 1 thereafter, the tax imposed under subsection
(a.1) shall be adjusted annually and shall be set for that
calendar year. The adjustment shall be based upon the annual
percentage change in the Consumer Price Index for All Urban
Consumers (CPI-U), as published by the Bureau of Labor
Statistics of the United States Department of Labor. The tax
rate shall be multiplied by a fraction, the numerator of which
is the CPI-U for the 12-month period ending on the most recent
October 31, and the denominator of which is the CPI-U for the
12-month period ending on October 31 of the prior year. The
resulting adjusted tax rate shall be rounded to the nearest
$0.001. The rate of tax shall be determined by the Secretary of
Revenue, who shall cause such rate to be published as a notice
pursuant to 45 Pa.C.S. § 725(a)(3) in the Pennsylvania Bulletin
on or before December 15 of each year.
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(c) Construction of section.--[This section shall be
construed in conjunction with the act of May 21, 1931 (P.L.149,
No.105), known as The Liquid Fuels Tax Act, as if jet fuels were
liquid fuels as defined in that act, and all of the provisions
of that act, except for section 4 thereof to the extent it
imposes any tax, shall apply to the collection, administration
and enforcement of the tax imposed under this section. Upon the
effective date of the tax imposed by this section upon jet
fuels, such jet fuels shall not be subject to the tax imposed by
the act of January 14, 1952 (1951 P.L.1965, No.550), known as
the Fuel Use Tax Act, except that dealer-users shall remain
liable to report and pay the fuel use tax on any jet fuels used
thereafter upon which the tax provided by this section has not
been imposed.]
(1) Except as provided in paragraph (2), this section
shall be construed in conjunction with 75 Pa.C.S. Ch. 90
(relating to liquid fuels and fuels tax), which shall apply
to the collection, administration and enforcement of the tax
imposed under this section.
(2) 75 Pa.C.S. § 9004 (relating to imposition of tax,
exemptions and deductions) does not apply to the extent that
section imposes a tax.
(d) Disposition of taxes.--[All moneys collected] Money
collected from the taxes imposed under this section shall be
deposited by the State Treasurer in the Aviation Restricted
Account.
Section 10. Title 74 is amended by adding a section to read:
§ 6132. Tax on alternative aviation fuels.
(a) Imposition.--There is hereby imposed a State tax on
alternative aviation fuel delivered within this Commonwealth for
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use to power, propel or operate an aircraft, aircraft engine,
propeller, rotor system or other aircraft propulsion system. A
distributor, charging station operator, airport sponsor, fixed
base operator, tenant or other person selling, delivering or
dispensing alternative aviation fuel for aircraft use shall be
liable to the Commonwealth for the collection and payment of the
tax imposed under this section. The tax shall be collected and
paid to the Commonwealth only once with respect to the
alternative aviation fuel.
(b) Rate.--The tax imposed under subsection (a) shall be
computed by the Department of Revenue as follows:
(1) Beginning January 1, 2030, at 25% of the tax
applicable to one gallon of jet fuel on a jet-fuel gallon
equivalent basis.
(2) Beginning January 1, 2035, at 50% of the tax
applicable to one gallon of jet fuel on a jet-fuel gallon
equivalent basis.
(3) Beginning January 1, 2040, at 100% of the tax
applicable to one gallon of jet fuel on a jet-fuel gallon
equivalent basis.
(c) Publication.--The Department of Revenue shall publish
the applicable tax rates, equivalent taxable units, reporting
requirements and forms by notice transmitted to the Legislative
Reference Bureau for publication in the Pennsylvania Bulletin.
(d) Construction.--
(1) Except as provided under paragraph (2), this section
shall be construed in conjunction with 75 Pa.C.S. Ch. 90
(relating to liquid fuels and fuels tax), and the provisions
of that chapter relating to licensing, bonding, returns,
assessments, audits, interest, penalties, collections and
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enforcement shall apply to the tax imposed under this
section.
(2) 75 Pa.C.S. § 9004 (relating to imposition of tax,
exemptions and deductions) shall not apply to the extent that
section separately imposes a tax on alternative aviation fuel
used for aircraft propulsion.
(e) Disposition of taxes.--Money collected from the taxes
imposed under this section shall be deposited by the State
Treasurer into the Aviation Restricted Account.
(f) Definitions.--As used in this section, the following
words and phrases shall have the meanings given to them in this
subsection unless the context clearly indicates otherwise:
"Jet-fuel gallon equivalent basis." The amount of any
alternative aviation fuel as determined by the Department of
Revenue to contain 125,000 British thermal units. The rate of
tax on the amount of each alternative aviation fuel as
determined by the Department of Revenue under the previous
sentence shall be the applicable tax imposed on one gallon of
jet fuel under section 6131 (relating to tax on jet fuels).
Section 11. Chapter 61 of Title 74 is amended by adding a
subchapter to read:
SUBCHAPTER F
AVIATION FEES
Sec.
6171. Definitions.
6172. Fee for registration of aircraft.
6173. Fees for licensing and inspection of aviation facilities.
§ 6171. Definitions.
The following words and phrases when used in this subchapter
shall have the meanings given to them in this section unless the
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context clearly indicates otherwise:
"Based aircraft." An aircraft that is primarily based at an
airport, heliport or aviation facility within this Commonwealth,
as determined by the bureau.
"Public aircraft." An aircraft operated in accordance with
49 U.S.C. § 40102(a)(41) (relating to definitions) at the time
of passage in effect on the effective date of this definition.
§ 6172. Fee for registration of aircraft.
(a) Imposition.-- Beginning January 1, 2028, for the annual
registration of an aircraft with the bureau, an aircraft
registration fee shall be imposed annually as follows:
(1) For noncommercial aircraft, the fee shall be $25
multiplied by the aircraft's seating capacity, as determined
by the bureau, with a maximum total fee of $750.
(2) For commercial aircraft, the fee shall be $50
multiplied by the aircraft's seating capacity, as determined
by the bureau, with a maximum total fee of $2,500.
(b) Determination.-- For purposes of this section, seating
capacity shall be determined by the bureau based on FAA records,
aircraft certifications, manufacturer specifications or other
reliable documentation acceptable to the bureau.
(c) Registration.-- A based aircraft located within this
Commonwealth shall annually register with the bureau in a form
and manner prescribed by the bureau. The registration shall
include all of the following:
(1) The name and address of the aircraft owner.
(2) The Federal Aviation Administration registration
number of the aircraft.
(3) The make, model and serial number of the aircraft.
(4) The airport, heliport or aviation facility at which
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the aircraft owner identifies the aircraft as primarily
based.
(5) Any other information required by the bureau for
administration and enforcement of this section.
(d) Verification.--
(1) The bureau may verify whether an aircraft is a based
aircraft and verify the primary base airport of the aircraft
using FAA records, hangar or tie-down agreements, airport
sponsor reporting, fuel purchase records, aircraft operations
data or other reliable documentation acceptable to the
bureau.
(2) The bureau may investigate and determine the primary
base airport of an aircraft if conflicting information exists
regarding where the aircraft is based.
(3) A determination made by the bureau under this
subsection shall govern for purposes of this title and
regulations promulgated under this title.
(e) Enforcement.--
(1) The bureau may impose a civil penalty upon an owner
of an aircraft that:
(i) Fails to register an aircraft required to be
registered under this section.
(ii) Provides false information in a registration
filing.
(iii) Fails to update material registration
information required by the bureau.
(iv) Fails to pay a fee imposed under this section.
(2) A civil penalty imposed under paragraph (1) may not
exceed $500 per violation, in addition to any unpaid
registration fees, interest or penalties otherwise authorized
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by law.
(f) Fee exemptions.-- The fee imposed under subsection (a)
shall not apply to:
(1) Public aircraft.
(2) Unmanned aircraft.
§ 6173. Fees for licensing and inspection of aviation
facilities.
(a) Licensure and inspection.--Each aviation facility shall
be licensed and subject to inspection by the department in
accordance with this section and 67 Pa. Code Ch. 471 (relating
to airport rating and licensing).
(b) Licensing fee.--Upon authorization to establish,
maintain or operate an aviation facility under 67 Pa. Code §
471.3 (relating to airport licensing), each private aviation
facility shall pay a licensing fee to the bureau as follows:
(1) $250 for a private aviation facility containing only
unpaved aircraft operating areas per year.
(2) $500 for a private aviation facility containing one
or more paved aircraft operating areas per year.
(c) Inspection fee.--Each airport under subsection (b) shall
pay to the bureau:
(1) an initial inspection fee of $600 for the first
five-year period; and
(2) a reinspection fee of $300 for each five-year period
thereafter.
(d) Deposit.--Fees collected under this section shall be
deposited into the Aviation Restricted Account.
Section 12. Sections 9004(c), 9006(a), 9010(e)(3) and
9017(e) of Title 75 are amended to read:
§ 9004. Imposition of tax, exemptions and deductions.
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* * *
(c) Aviation gasoline tax.--In lieu of the taxes under
subsection (b), a tax imposed under:
(1) [A State tax of 1 1/2¢ a gallon or fractional part
thereof is imposed and assessed upon all liquid fuels used or
sold and delivered by distributors within this Commonwealth
for use as fuel in propeller-driven piston engine aircraft or
aircraft engines] 74 Pa.C.S. § 6121 (relating to tax on
aviation fuels).
(2) [A State tax of 1 1/2¢ a gallon or fractional part
thereof is imposed and assessed upon all liquid fuels used or
sold and delivered by distributors within this Commonwealth
for use as fuel in turbine-propeller jet, turbojet or jet-
driven aircraft or aircraft engines] 74 Pa.C.S. § 6131
(relating to tax on jet fuels).
(3) 74 Pa.C.S. § 6132 (relating to tax on alternative
aviation fuels).
* * *
§ 9006. Distributor's report and payment of tax.
(a) Monthly report.--
(1) For the purpose of ascertaining the amount of tax
payable under this chapter, the distributor, on or before the
20th day of each month, shall transmit to the department on a
form prescribed by the department a report, under oath or
affirmation, of the liquid fuels and fuels used or delivered
by that distributor within this Commonwealth during the
preceding month. The report shall show the number of gallons
of liquid fuels and fuels used or delivered within this
Commonwealth during the period for which that report is made
and any further information that the department prescribes. A
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distributor having more than one place of business within
this Commonwealth shall combine in each report the use or
delivery of liquid fuels and fuels at all such separate
places of business.
(2) (i) In addition to the reporting requirements under
paragraph (1), the monthly report shall separately
identify aviation fuels delivered, used or intended for
use at an aviation facility within this Commonwealth and
all of the following:
(A) the applicable airport identifier assigned
or recognized by the department;
(B) the number of gallons delivered, used or
intended for use;
(C) the type of aviation fuel; and
(D) any other information prescribed by the
department.
(ii) The reporting requirements under this paragraph
shall apply regardless of whether the aviation fuel is
exempt from taxation under this chapter and regardless of
any exchange agreement, balancing arrangement, title
transfer or distributor-to-distributor transaction.
(3) The department shall transmit airport-specific
aviation fuel data reported under paragraph (2) to the
Department of Transportation for administration of aviation
funding programs under this title.
* * *
§ 9010. Disposition and use of tax.
* * *
(e) Appropriation.--
* * *
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[(3) The tax of 1 1/2¢ a gallon imposed and assessed on
liquid fuels used or sold and delivered for use as a fuel in
propeller-driven aircraft or aircraft engines, the tax of 1
1/2¢ a gallon on liquid fuels used or sold and delivered for
use as a fuel in jet or turbojet-propelled aircraft or
aircraft engines in lieu of other taxes, all penalties and
interests and all interest earned on deposits of the Liquid
Fuels Tax Fund shall be paid into the Motor License Fund.
This money is specifically appropriated for the same purposes
for which money in the Motor License Fund is appropriated by
law.]
§ 9017. Refunds.
* * *
[(e) Aircraft.--A person shall be reimbursed in the amount
of the excess if a person uses liquid fuel on which a tax
imposed by this chapter in excess of 1 1/2¢ per gallon has been
paid in:
(1) a propeller-driven aircraft or aircraft engines; or
(2) a jet or turbojet-propelled aircraft or aircraft
engines.]
* * *
Section 13. Repeals are as follows:
(1) The General Assembly declares that the repeal under
paragraph (2) is necessary to effectuate the addition of 74
Pa.C.S. § 5103(d).
(2) Section 530 of the act of April 9, 1929 (P.L.177,
No.175), known as The Administrative Code of 1929, is
repealed.
Section 14. Abrogations are as follows:
(1) The provisions of 67 Pa. Code § 471.2 (relating to
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definitions) are abrogated insofar as they are inconsistent
with the amendment or addition of 74 Pa.C.S. §§ 5102 and
6173.
(2) The provisions of 67 Pa. Code § 471.3 (relating to
airport licensing) are abrogated insofar as they are
inconsistent with the amendment or addition of 74 Pa.C.S. §§
5301 and 6173.
(3) The provisions of 67 Pa. Code § 471.8 (relating to
suspension, revocation and penalties) are abrogated insofar
as they are inconsistent with the addition of 74 Pa.C.S. §§
5704 and 5912(b.1).
(4) The provisions of 67 Pa. Code § 473.5 (relating to
project costs and grant limits) are abrogated insofar as they
are inconsistent with the addition of 74 Pa.C.S. § 5301(e)
(4).
(5) The provisions of 67 Pa. Code Ch. 479 (relating to
obstructions to air navigation) are abrogated insofar as they
are inconsistent with the addition of 74 Pa.C.S. §§ 5704 and
5912(b.1).
(6) The provisions of 67 Pa. Code § 471.4 (relating to
licensing fees (private airports only)) are abrogated.
(7) Any regulation inconsistent with this act is
abrogated insofar as it is inconsistent with this act.
Section 15. This act shall take effect in 60 days.
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