This bill would most directly affect a very small number of local governments that meet highly specific criteria. These include a local government that collects a general sales tax which covers aviation fuel, had this tax in place before December 9, 2014, does not operate the public airport within its boundaries, and has a major international airport (over 35 million passengers in 2021) in its jurisdiction. While not explicitly named, the City of Atlanta, Georgia, and Hartsfield-Jackson Atlanta International Airport are widely understood to fit these criteria.

For these particular local governments, the bill clarifies their ability to use a portion of their existing general sales tax revenues for broader municipal purposes, rather than potentially being challenged for 'diverting' funds that federal law might otherwise consider airport revenue. The affected airports themselves would likely not see a direct change in their operational funding, as the bill pertains to a general sales tax collected by a separate local government, not the airport's direct income streams.