II 111th CONGRESS 1st Session S. 551 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.

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.