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The Airport and Airway Trust Fund
(AATF) provides funding for the federal commitment to the aviation system of the United States of America through several aviation-related excise taxes. It was established on the books of the United States Department of the Treasury
The Department of the Treasury is an executive department and the treasury of the United States federal government. It was established by an Act of Congress in 1789 to manage government revenue...
in 1971. The existence of an accumulated surplus in the fund has led some to question whether users of the aviation system are receiving their fair share of government spending given the aviation excise taxes they pay.