3.0.0 1449 2023-01-11T13:23:24Z 2023-01-11T13:23:24Z Senate S S 2013-08-01 113 ssfi00 Finance Committee Senate Standing Referred to 2013-08-01T20:44:26Z 2013-08-01 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6222-6223) IntroReferral 2013-08-01 Sponsor introductory remarks on measure. (CR S6222) IntroReferral B00100 9 Library of Congress 2013-08-01 Introduced in Senate IntroReferral 10000 9 Library of Congress R000361 Sen. Rockefeller, John D., IV [D-WV] JAY ROCKEFELLER D WV N Taxation Income tax exclusion Income tax rates International law and treaties Marine and inland water transportation Taxation of foreign income Travel and tourism Taxation

00 2013-08-01 Introduced in Senate 2013-09-23T15:49:14Z Amends the Internal Revenue Code to treat United States cruise industry income as effectively connected with the conduct of a trade or business within the United States (thus subjecting such income to U.S. income taxation). Defines "United States cruise industry income" as income attributable to a voyage of a commercial passenger cruise vessel (a passenger vessel having berth or stateroom accommodations for at least 250 passengers) that extends over 1 or more nights and during which passengers embark or disembark the vessel in the United States. Prohibits any tax exemption or reduced tax rate under any U.S. treaty with respect to United States cruise industry income.

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Display Title Official Title as Introduced Introduced in Senate IS Introduced in Senate 2013-08-01T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113s1449is/xml/BILLS-113s1449is.xml 2013-08-01 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6222-6223) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.