Number: RS22641
Title: Taxation of Aviation Prior to 1970
Authors: Robert S. Kirk, Resources, Science, and Industry Division 
Abstract: Prior to the 1970 creation of the airport and airway trust fund and the aviation taxes that supported it, there were no aviation specific taxes (taxes levied on aviation use or users solely for the support of aviation infrastructure) in the United States. Aviation users were, however, subject to manufacturers' excise taxes such as those on gasoline, oil lubricants, tires, and inner tubes. Excise taxes on the transportation of persons and property were imposed during the early 1940s as war revenue measures. Although efforts were made, beginning almost immediately after the end of World War II, to eliminate some of these taxes, most were retained in some form until passage of the Airport and Airway Development and Revenue Acts of 1970 (P.L. 91-258). This act imposed six taxes and extended one, all of which applied only to aviation, and dedicated all the revenues to the airport and airway trust fund.
Pages: 3
Date: April 10, 2007