by the Secretary) that there is reasonable cause that the increase in the rate of tax pursuant to subclause (II) of such subsection should not apply with respect to such kerosene (such as in cases where the kerosene was used in an aircraft which was engaged in scientific research, an evacuation from a natural disaster, or assistance in a medical emergency), the Secretary shall pay (without interest) to the ultimate purchaser of such kerosene an amount equal to the increase in the amount of the tax imposed on such kerosene pursuant to such subclause. (3) Termination This subsection shall not apply to any fuel sold or used after January 1, 2026. . (c) Elimination of exemption from air transportation excise tax Section 4261(f) of the Internal Revenue Code of 1986 is amended to read as follows: (f) Exemption for certain uses (1) In general No tax shall be imposed under subsection (a) or (b) on air transportation by helicopter or by fixed-wing aircraft for the purpose of the planting, cultivation, cutting, or transportation of, or caring for, trees. (2) Requirement Paragraph (1) shall apply only if the helicopter or fixed-wing aircraft does not take off from, or land at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise use services provided pursuant to section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code, during such use. . (d) Effective date The amendments made by this section shall take effect on January 1, 2024. 3. Funding to Support Clean Communities Trust Fund (a) In general Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9512. Funding to Support Clean Communities Trust Fund (a) Establishment and funding There is hereby established in the Treasury of the United States a trust fund to be referred to as the ‘Funding to Support Clean Communities Trust Fund’, consisting of such amounts as may be appropriated or credited to such trust fund as provided for