S 551 IS
111th CONGRESS
1st Session
S. 551
To amend the Internal Revenue Code of 1986 to exempt certain shipping from the harbor maintenance tax.
IN THE SENATE OF THE UNITED STATES
March 9, 2009
Mr. LAUTENBERG (for himself, Ms. STABENOW, Mr. LEVIN, Ms. MIKULSKI, Mr. VITTER, and Mrs. MURRAY) introduced the following bill; which was read twice and referred to the Committee on Finance
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. 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 Saint Lawrence Seaway System, or
‘(B) a port in Canada located in the Great Lakes Saint Lawrence Seaway System and unloaded at a port in the United States mainland.
‘(2) DEFINITIONS- For purposes of this subsection--
‘(A) BULK CARGO- The term ‘bulk cargo’ has the meaning given such term by section 53101(1) of title 46, United States Code.
‘(B) GREAT LAKES SAINT LAWRENCE SEAWAY SYSTEM- The term ‘Great Lakes Saint Lawrence Seaway System’ means the waterway between Duluth, Minnesota, and Sept Iles, Quebec, encompassing the 5 Great Lakes, their connecting channels, and the Saint Lawrence River.
‘(C) UNITED STATES MAINLAND- The term ‘United States mainland’ has the meaning given such term by subsection (b)(3).’.
(b) Effective Date- The amendments made by this section shall apply to port use after the date of the enactment of this Act.
Full Text of Legislation