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ATLANTA — Delta Air Lines said Monday that it will refund some ticket taxes charged for travel during the Federal Aviation Administration shutdown.

The refunds will apply to people who bought tickets before the FAA shutdown began July 23 and then traveled during the shutdown. Passengers who bought tickets after the shutdown began didn’t pay the taxes anyway. They paid higher fares instead.

The refunds won’t happen right away. Delta said it is waiting for guidance from the Internal Revenue Service about how to handle that.

Last week, the IRS said airlines could issue direct refunds. Delta is the first to say it will do so. Other airlines have been referring travelers to the IRS for refunds. The IRS has said passengers who can’t get a refund from their airline will eventually be able to submit a claim to the IRS along with proof of taxes paid and travel dates.

Meanwhile, a bipartisan Senate plan to end the shutdown fell apart late Monday as the cost to the government and to workers mounts. That would leave the issue hanging until Congress returns from its August recess in September.

The Democratic-controlled Senate and the Republican-controlled House are at odds over proposals to cut rural-air-service subsidies and change federal labor law to make it more difficult for airline workers to unionize.

During the shutdown, all the major airlines stopped collecting federal taxes that can add up to $60 on a $300 round-trip ticket. Instead, they raised fares by the amount of the taxes.

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