Fueling Alternative Transportation with a Carbon Aviation Tax Act of 2023

This bill increases the excise tax on fuel used for private jets and non-commercial aviation from 21.8 cents per gallon to 35.9 cents plus $1.589 per gallon (adjusted for inflation after 2024), effective January 2024. The tax revenue funds a new "Clean Communities Trust Fund" to support environmental projects in underserved areas. Specifically, 50% of the funds must go to environmental justice communities - defined as low-income, communities of color, or Tribal/Indigenous communities disproportionately impacted by air pollution - for air quality monitoring, public transit expansion near airports, and improved bus services. Exceptions for emergency use (e.g., medical evacuations) apply until 2026.