[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 551 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                 S. 551

 To amend the Internal Revenue Code of 1986 to exempt certain shipping 
                    from the harbor maintenance tax.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 9, 2009

Mr. Lautenberg (for himself, Ms. Stabenow, Mr. Levin, Ms. Mikulski, Mr. 
Vitter, and Mrs. Murray) 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 certain shipping 
                    from the harbor maintenance tax.

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

SECTION 1. EXEMPTION OF CERTAIN COMMERCIAL AND BULK CARGO FROM THE 
              HARBOR MAINTENANCE TAX.

    (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 Short Sea Shipping Cargo.--
            ``(1) In general.--No tax shall be imposed under section 
        4461(a) with respect to commercial cargo (other than bulk 
        cargo) that is loaded at--
                    ``(A) a port in the United States mainland and 
                unloaded at another port in the United States mainland 
                after transport solely by coastal route or river or 
                unloaded at a port in Canada located in the Great Lakes 
                Saint Lawrence Seaway System, or
                    ``(B) a port in Canada located in the Great Lakes 
                Saint Lawrence Seaway System and unloaded at a port in 
                the United States mainland.
            ``(2) Definitions.--For purposes of this subsection--
                    ``(A) Bulk cargo.--The term `bulk cargo' has the 
                meaning given such term by section 53101(1) of title 
                46, United States Code.
                    ``(B) Great lakes saint lawrence seaway system.--
                The term `Great Lakes Saint Lawrence Seaway System' 
                means the waterway between Duluth, Minnesota, and Sept 
                Iles, Quebec, encompassing the 5 Great Lakes, their 
                connecting channels, and the Saint Lawrence River.
                    ``(C) United states mainland.--The term `United 
                States mainland' has the meaning given such term by 
                subsection (b)(3).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to port use after the date of the enactment of this Act.
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