Note: In addition to the special taxes and fees captured in the table below, the Federal Aviation Administration also charges overflight fees to operators of aircraft that fly in U.S.-controlled airspace, but neither take off nor land in the United States. Taxes and fees shown do not include those levied directly on the airline (e.g., income, property, franchise, sales/use, payroll, fuel).
* Most collections are reflect actual (not estimated) federal fiscal year 2007 (10/1/06-9/30/07)
- (a) Applies only to domestic transport or to journeys to Canada or Mexico within 225 miles of the U.S. border
(b) Applies only to flights within the 50 states
Both a and b are prorated on journeys between the mainland United States and Alaska/Hawaii
- Applies to the sale, to third parties, of the right to award frequent flyer miles
- Does not apply to those transiting the United States between two foreign points; $8.10 on flights between the mainland United States and Alaska/Hawaii
- Congress created the Leaking Underground Storage Tank (LUST) Trust Fund in 1986 to 1) provide money for overseeing and enforcing corrective action taken by a responsible party, who is the owner or operator of the leaking UST and 2) provide money for cleanups at UST sites where the owner or operator is unknown, unwilling, or unable to respond, or which require emergency action
- Funds TSA at up to $5 per one-way trip and $10 per round trip since 2/1/02; suspended 6/1/03-9/30/03
- Aviation Security Infrastructure Fee; funds TSA since 2/18/02; suspended 6/1/03-9/30/03
- Funds agricultural quarantine and inspection services conducted by CBP (previously by the U.S. Animal and Plant Health Inspection Service) per 7 CFR 354; APHIS continues to perform certain Agricultural Quarantine Inspection (AQI)-related functions that are funded by user fee collections
- Funds inspections by U.S. Customs and Border Protection; passengers arriving from Canada, Mexico, U.S. territories and possessions, and adjacent islands are exempt; also see CBP cargo security site
- The majority of the collections fund inspections by U.S. Customs and Border Protection and a smaller portion of the collections fund certain activities performed by U.S. Immigration and Customs Enforcement that are related to air and sea passenger inspections