[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 1964 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                S. 1964

 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.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            December 8, 2011

  Ms. Stabenow (for herself and Mr. Portman) 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.

    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 ``Great Lakes Short Sea Shipping 
Enhancement Act of 2011''.

SEC. 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.
                                 <all>