[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3882 Introduced in House (IH)]






108th CONGRESS
  2d Session
                                H. R. 3882

 To amend the Internal Revenue Code of 1986 to exempt from the harbor 
 maintenance tax certain truck cargo on a ferry operating between two 
   ports for the sole purpose of bypassing traffic congestion on the 
 nearest international bridge serving the area in which such ports are 
                                located.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 3, 2004

 Mr. English 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 from the harbor 
 maintenance tax certain truck cargo on a ferry operating between two 
   ports for the sole purpose of bypassing traffic congestion on the 
 nearest international bridge serving the area in which such ports are 
                                located.

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

SECTION 1. EXEMPTION FOR CERTAIN FERRY BORNE TRAILER CARGO FROM HARBOR 
              MAINTENANCE TAX.

    (a) In General.--Section 4462 of the Internal Revenue Code of 1986 
(relating to definitions and special rules) is amended by redesignating 
subsection (i) as subsection (j) and by inserting after subsection (h) 
the following new subsection:
    ``(i) Exemption for Certain Ferry Borne Trailer Cargo.--
            ``(1) In general.--The tax imposed by section 4461(a) shall 
        not apply to cargo which is qualified ferry trailer cargo.
            ``(2) Qualified ferry trailer cargo.--For purposes of 
        paragraph (1), the term `qualified ferry trailer cargo' means 
        cargo which is on or in a truck trailer or semitrailer parked 
        on a ferry which is operating between two ports for the sole 
        purpose of transporting such trailers and trucks between such 
        ports due to traffic congestion on the nearest international 
        bridge serving the area in which such ports are located.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to port use after December 31, 2004.
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