[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1260 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 1260

    To amend the Internal Revenue Code of 1986 to repeal the harbor 
  maintenance tax and to amend the Water Resources Development Act of 
 1986 to authorize appropriations for activities formerly funded with 
            revenues from the Harbor Maintenance Trust Fund.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 24, 1999

  Mr. Borski (for himself and Mr. Oberstar) introduced the following 
  bill; which was referred to the Committee on Ways and Means, and in 
 addition to the Committee on transportation and Infrastructure, for a 
 period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
                          committee concerned

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to repeal the harbor 
  maintenance tax and to amend the Water Resources Development Act of 
 1986 to authorize appropriations for activities formerly funded with 
            revenues from the Harbor Maintenance Trust Fund.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Support for Harbor Investment 
Program Act''.

SEC. 2. REPEAL OF HARBOR MAINTENANCE TAX.

    (a) In General.--Subchapter A of chapter 36 of the Internal Revenue 
Code of 1986 (relating to harbor maintenance tax) is hereby repealed.
    (b) Conforming Amendment.--The table of subchapters for chapter 36 
of such Code is amended by striking the item relating to subchapter A.
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.

SEC. 3. CONFORMING AMENDMENT TO WATER RESOURCES DEVELOPMENT ACT OF 
              1986.

    Section 210 of the Water Resources Development Act of 1986 (33 
U.S.C. 2238) is amended by adding at the end the following:
    ``(c) Fiscal Years Following Repeal of Harbor Maintenance Tax.--
Notwithstanding subsections (a) and (b), for each fiscal year in which 
there are no amounts in the Harbor Maintenance Trust Fund, there are 
authorized to be appropriated out of the general fund of the Treasury 
of the United States such sums as may be necessary to pay--
            ``(1) eligible operations and maintenance costs of those 
        portions of the Saint Lawrence Seaway operated and maintained 
        by the Saint Lawrence Seaway Development Corporation for such 
        fiscal year; and
            ``(2) eligible operations and maintenance costs assigned to 
        commercial navigation of all harbors and inland harbors within 
        the United States.''.
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