December 8, 2017, Action Plan Compliance Deadline and Extension Process

The 3-year transition period for state and local governments to come into compliance with the FAA's Policy Concerning the Use of Airport Revenues; Proceeds from Taxes on Aviation Fuel; expired on December 8, 2017.

The FAA will consider extension of the compliance date on a case by case basis for good cause. Read the Reminder of Compliance Date and Process to Request Extension of Time (PDF).

State or local taxes on aviation fuel (except taxes in effect on December 30, 1987) are considered to be airport revenue and subject to the revenue-use requirement. Airport revenues can only be expended for the capital or operating costs of the airport; the local airport system; or other local facilities owned or operated by the airport owner or operator and directly and substantially related to the air transportation of passengers or property. State taxes on aviation fuel can also be used to support state aviation programs.

To help state and local governments come into compliance with this requirement by December 8, 2017, the FAA requested they submit action plans detailing what they would do to ensure any funds collected from aviation fuel taxes would be used for airport purposes. (See Policy and Procedures Concerning the Use of Airport Revenue; Proceeds From Taxes on Aviation Fuel, 79 Federal Register 66,282 (PDF)

To Access Action Plans

The FAA posts submitted plans as they are received to Regulations.gov under Docket FAA-2013-0988.

Review Status Key

The states sections below identify the status of submitted plans using the following terms:

• Under Review - FAA staff are reviewing the Action Plan.
• Qualified - The FAA requires further clarification or adjustment to satisfy the policy requirements
• Compliant - The Action Plan satisfies the policy requirements.