A bill to amend the Internal Revenue Code of 1954 to reduce the rates of certain aviation-related taxes for 1984 and to continue the reduced rates for subsequent calendar years if the unobligated balance in the Airport and Airway Trust Fund is at least $2,300,000,000.

Amends the Internal Revenue Code to reduce for calendar year 1984 the rates of aviation-related excise taxes on: (1) airline passengers; (2) seats, berths, etc.; (3) use of international travel facilities; (4) air cargo; (5) aviation fuel; and (6) gasoline. Continues such reduced rates for subsequent calendar years if the unobligated balance in the Airport and Airway Trust Fund is at least $2,300,000,000.