HR 528 IH
111th CONGRESS
1st Session
H. R. 528
To amend the Internal Revenue Code of 1986 to exempt certain shipping from the harbor maintenance tax.
IN THE HOUSE OF REPRESENTATIVES
January 14, 2009
Mr. MCHUGH introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to exempt certain shipping from the harbor maintenance tax.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
SEC. 2. EXEMPTION OF CERTAIN COMMERCIAL AND BULK CARGO FROM THE HARBOR MAINTENANCE TAX.
(a) In General- Section 4462 of the Internal Revenue Code of 1986 is amended by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection:
‘(i) Exemption for Certain Short Sea Shipping Cargo-
‘(1) IN GENERAL- No tax shall be imposed under section 4461(a) with respect to commercial cargo (other than bulk cargo) that is loaded at--
‘(A) a port in the United States mainland and unloaded at another port in the United States mainland after transport solely by coastal route or river or unloaded at a port in Canada located in the Great Lakes St. Lawrence Seaway System, or
‘(B) a port in Canada located in the Great Lakes St. Lawrence Seaway System and unloaded at a port in the United States mainland.
‘(2) DEFINITIONS- In this subsection:
‘(A) BULK CARGO- The term ‘bulk cargo’ has the meaning given that term by section 53101(1) of title 46, United States Code.
‘(B) GREAT LAKES ST. LAWRENCE SEAWAY SYSTEM- The term ‘Great Lakes St. Lawrence Seaway System’ means the waterway between Duluth, Minnesota, and Nova Scotia, encompassing the 5 Great Lakes, their connecting channels, and the St. Lawrence River.
‘(C) UNITED STATES MAINLAND- The term ‘United States mainland’ has the meaning given such term in subsection (b)(3).’.
(b) Effective Date- The amendments made by this section shall apply to port use after the date of enactment of this Act.
Full Text of Legislation