Adam Feinberg discussed U.S. air travel taxation, how it affects passengers, and the biggest issues for airlines with David Stewart, editor in chief of Tax Notes Today International, on this episode of Tax Notes Talk podcast. Feinberg explained the various taxes that passengers see on their air travel ticket, including the taxes under Internal Revenue Code Section 4261 as well as a host of user fees. He also explained airlines' role as the statutory collector of such taxes. Feinberg discussed a variety of issues relating to air transportation taxes, including the interplay between such taxes and taxes on aviation fuel. He also commented on the upheaval caused by the COVID-19 pandemic and the tax implications caused by the massive reduction in air travel right after the pandemic started around March 2020.