To provide for the extension of taxes funding the Airport and Airway Trust Fund and to require the designation of certain airports as ports of entry.

HR 3796 extends existing taxes funding the Airport and Airway Trust Fund (including fuel, ticket, and fractional ownership program taxes) through September 30, 2028, ensuring continued funding for airport infrastructure and airway operations. It also requires the President to designate specific airports as ports of entry if they meet criteria: being a primary airport within 30 miles of an international border, having a formal association with a border crossing or seaport, and meeting U.S. Customs and Border Protection's numerical standards. This designation removes user fee requirements under the Trade and Tariff Act for those airports. The bill directly affects airlines, travelers (via tax impacts), and border-area airports seeking port of entry status.