The following links provide the legislative foundation for the establishment and use of the Trust Fund.
- FAA Modernization and Reform Act of 2012 (PDF) (Public Law,11295, 2012)
From September 2007 until February 2012 federal aviation program authorities and Trust Fund revenue collections continued under 23 short-term legislative extensions.
- Vision 100 Century of Aviation Reauthorization Act (PDF) (Public Law 108-176, 2003)
- Wendell H. Ford Aviation Investment and Reform Act fo the 21st Century (PDF) (AIR-21, P.L. 106-181, 2000)
- Taxpayer Relief Act of 1997 (PDF) (P.L. 105-34, 1997)
- Federal Aviation Reauthorization act of 1996 (PDF) (P.L. 104-264, 1996)
(Note: The authority to collect Trust Fund revenue lapsed on July 23, 2011. On August 5, 2011, Congress passed an extension of the FAA authorization, which retroactively re-instated the excise tax from July 23, 2011. However, the Internal Revenue Service did not retroactively collect the tax since it was not collected and paid during the lapse period. Estimates indicate that this lapse in the authority to collect the aviation excise taxes reduced FY 2011 Trust Fund tax revenues by about $400 million.)