[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1701 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 1701

To amend the Internal Revenue Code of 1986 to provide an exemption from 
 the harbor maintenance tax for certain shipping between United States 
                            mainland ports.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 26, 2007

     Mr. Weldon of Florida (for himself, Mr. Nunes, and Mr. Shays) 
 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 provide an exemption from 
 the harbor maintenance tax for certain shipping between United States 
                            mainland ports.

    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 ``Blue Water Highway Act of 2007''.

SEC. 2. EXEMPTION FROM HARBOR MAINTENANCE TAX FOR CERTAIN SHIPPING 
              BETWEEN UNITED STATES MAINLAND PORTS.

    (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 Shipping Between United States Mainland 
Ports.--No tax shall be imposed under section 4461(a) with respect to--
            ``(1) cargo contained in intermodal cargo containers and 
        loaded by crane on a vessel or cargo loaded on a vessel by 
        means of wheeled technology in a port in the United States 
        mainland for transportation to another port in the United 
        States mainland solely by coastal route or river (or 
        combination thereof), and
            ``(2) the unloading of cargo described in paragraph (1) in 
        a port in the United States mainland.
For purposes of this subsection, the term `United States mainland' has 
the meaning given such term in subsection (b).''.
    (b) Effective Date.--The amendment made by this section shall take 
effect on the date of the enactment of this Act.
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