[Congressional Record Volume 170, Number 79 (Tuesday, May 7, 2024)]
[Senate]
[Page S3550]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2018. Ms. HIRONO (for herself, Ms. Murkowski, and Mr. Casey) 
submitted an amendment intended to be proposed to amendment SA 1911 
proposed by Ms. Cantwell (for herself, Mr. Cruz, Ms. Duckworth, and Mr. 
Moran) to the bill H.R. 3935, to amend title 49, United States Code, to 
reauthorize and improve the Federal Aviation Administration and other 
civil aviation programs, and for other purposes; which was ordered to 
lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. EXEMPTION FROM EXCISE TAX ON ALTERNATIVE MOTORBOAT 
                   FUELS EXTENDED TO INCLUDE CERTAIN VESSELS 
                   SERVING ONLY ONE COAST.

       (a) In General.--Section 4041(g) of the Internal Revenue 
     Code of 1986 is amended by adding at the end the following 
     new sentence: ``For purposes of subsection (a)(2), the 
     exemption under paragraph (1) shall also apply to fuel sold 
     for use or used by a vessel which is both described in 
     section 4042(c)(1) and actually engaged in trade between the 
     Atlantic (including the Gulf of Mexico) or Pacific ports of 
     the United States (including any territory or possession of 
     the United States).''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to fuel sold for use or used after December 31, 
     2021.
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