((a)) ** Transportation by air** In the case of any amount paid for transportation by air (including any amount treated as paid for transportation by air by reason of ) during the excise tax holiday period, no tax shall be imposed under section 4261 or 4271 of title 26. The preceding sentence shall not apply to amounts paid on or before .section 4261(e)(3) of title 26March 27, 20202020-03-27

((b)) ** Use of Kerosene in commercial aviation** In the case of kerosene used in commercial aviation (as defined in ) during the excise tax holiday period—

((1)) no tax shall be imposed on such kerosene under—

((A)) , or

((B)) (other than at the rate provided in subsection (a)(2)(B) thereof), and

((2)) section 6427() of title 26 shall be applied—

((A)) by treating such use as a nontaxable use, and

((B)) without regard to paragraph (4)(A)(ii) thereof.

((c)) ** Excise tax holiday period** For purposes of this section, the term “excise tax holiday period” means the period beginning after , and ending before .March 27, 20202020-03-27January 1, 20212021-01-01