State and Local General Sales Tax Protection Act
This bill restricts the source of revenue for airport spending to local fuel excise taxes. Under current Federal Aviation Administration policy, state and local governments must also use general sales taxes collected on aviation fuel for airport spending.
To amend title 49, United States Code, to clarify the use of certain 
                          taxes and revenues.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``State and Local General Sales Tax 
Protection Act''.

SEC. 2. USE OF REVENUES.

    (a) Written Assurances on Use of Revenue.--Section 47107(b) of 
title 49, United States Code, is amended--
            (1) in each of paragraphs (1) and (2) by striking ``local 
        taxes'' and inserting ``local excise taxes'';
            (2) in paragraph (3) by striking ``State tax'' and 
        inserting ``State excise tax''; and
            (3) by adding at the end the following:
    ``(4) This subsection does not apply to State or local general 
sales taxes nor to State or local generally applicable sales taxes.''.
    (b) Restriction on Use of Revenues.--Section 47133 of title 49, 
United States Code, is amended--
            (1) in subsection (a) in the matter preceding paragraph (1) 
        by striking ``Local taxes'' and inserting ``Local excise 
        taxes'';
            (2) in subsection (b)(1) by striking ``local taxes'' and 
        inserting ``local excise taxes'';
            (3) in subsection (c) by striking ``State tax'' and 
        inserting ``State excise tax''; and
            (4) by adding at the end the following:
    ``(d) Limitation on Applicability.--This subsection does not apply 
to--
            ``(1) State or local general sales taxes; or
            ``(2) State or local generally applicable sales taxes.''.
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State and Local General Sales Tax Protection Act
To amend title 49, United States Code, to clarify the use of certain taxes and revenues.
State and Local General Sales Tax Protection Act
Rep. Napolitano, Grace F.