31.   The ticket tax is at the top of the list of things for the tax-writing panel to do when the new Congress convenes next year.

32.   While United benefited from the expiration of the ticket tax, it also got a boost from flying more business travelers, who typically pay higher fares.

33.   Yet, large airlines want a user fee instead of the ticket tax, saying it will spread the burden to smaller and discount airlines.

34.   Airlines would end up funding the bulk of either proposal through landing fees, ticket taxes and rental costs.

35.   An Australian tourism spokesman said any new ticket tax would be disastrous for the industry.

36.   He was particularly pleased that money from ticket taxes will be dedicated solely to improving safety and efficiency in the aviation system.

37.   Some of the government money is expected to come from a ticket tax originally designed to finance a new Athens airport.

38.   The Internal Revenue Service encouraged airlines to refund the ticket tax to travelers who purchased tickets before the new year for flights during the no-tax period.