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TREAS/IRS RIN: 1545-BL82 Publication ID: Fall 2016 
Title: Air Transportation Excise Tax Regulations Update 

These regulations will update the current regulations relating to the excise tax on the air transportation of persons to reflect changes in the law and administrative rulings that occurred since these regulations were issued in the 1950s and 1960s.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 49.4261-1    26 CFR 49.4261-2    26 CFR 49.4261-3    26 CFR 40.0-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 4261   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2017 
Additional Information: REG-135980-13 Drafting attorney: James Holmes (202) 317-4137 Reviewing attorney: Stephanie Bland (202) 317-6855 Treasury attorney: Hannah Hawkins (202) 622-3351 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
James Holmes
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5316,
Washington, DC 20224
Phone:202 317-4137
Fax:855 591-7867