1. Extension of taxes funding airport and airways trust fund (a) Fuel taxes Section 4081(d)(2)(B) of the Internal Revenue Code of 1986 is amended by striking September 30, 2023 and inserting September 30, 2028 . (b) Ticket taxes (1) Persons Section 4261(k)(1)(A)(ii) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028 . (2) Property Section 4271(d)(1)(A)(ii) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028 . (c) Fractional ownership programs (1) Fuel tax Section 4043(d) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028 . (2) Treatment as noncommercial aviation Section 4083(b) of such Code is amended by striking October 1, 2023 and inserting October 1, 2028 . (3) Exemption from ticket tax Section 4261(j) of such Code is amended by striking September 30, 2023 and inserting September 30, 2028 . 2. Designation of certain airports as ports of entry (a) In general The President shall— (1) pursuant to the Act of August 1, 1914 (38 Stat. 623, chapter 223; 19 U.S.C. 2 ), designate each airport described in subsection (b) as a port of entry; and (2) terminate the application of the user fee requirement under section 236 of the Trade and Tariff Act of 1984 ( 19 U.S.C. 58b ) with respect to the airport. (b) Airports described An airport described in this subsection is an airport that— (1) is a primary airport (as defined in section 47102 of title 49, United States Code); (2) is located not more than 30 miles from the northern or southern international land border of the United States; (3) is associated, through a formal, legal instrument, including a valid contract or governmental ordinance, with a land border crossing or a seaport not more than 30 miles from the airport; and (4) through such association, meets the numerical criteria considered by U.S. Customs and Border Protection for establishing a port of entry, as set forth in— (A) Treasury Decision 82–37 (47 Fed. Reg. 10137