II 110th CONGRESS 1st Session S. 1683 IN THE SENATE OF THE UNITED STATES June 22, 2007 Ms. Stabenow (for herself, Mr. Voinovich, and Mr. Levin) 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 from the harbor maintenance tax certain commercial cargo loaded or unloaded at United States ports in the Great Lakes Saint Lawrence Seaway System.

1.

Short title

This Act may be cited as the Great Lakes Short Sea Shipping Enhancement Act of 2007.

2.

Exemption of certain commercial cargo from the harbor maintenance tax

(a)

In general

Section 4462 of the Internal Revenue Code of 1986 is amended— (1)by redesignating subsection (i) as subsection (j), and (2)by inserting after subsection (h) the following new subsection: (i)

Exemption for certain cargo transported on the Great Lakes Saint Lawrence Seaway System

(1)

In general

No tax shall be imposed under section 4461(a) with respect to— (A)commercial cargo (other than bulk cargo) loaded at a port in the United States located in the Great Lakes Saint Lawrence Seaway System and unloaded at another port in the United States located in such system, and (B)commercial cargo (other than bulk cargo) unloaded at a port in the United States located in the Great Lakes Saint Lawrence Seaway System which was loaded at a port in Canada located in such system. (2)

Bulk cargo

For purposes of this subsection, the term bulk cargo shall have the meaning given such term by section 53101(1) of title 46, United States Code (as in effect on the date of the enactment of this section). (3)

Great Lakes Saint Lawrence Seaway System

For purposes of this subsection, the term Great Lakes Saint Lawrence Seaway System means the waterway between Duluth, Minnesota and Sept. Iles, Quebec, encompassing the five Great Lakes, their connecting channels, and the Saint Lawrence River. . (b)

Effective date

The amendments made by this section shall take effect on the date of enactment of this Act.