[Congressional Record Volume 172, Number 109 (Tuesday, June 30, 2026)]
[Extensions of Remarks]
[Page E638]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




             INTRODUCTION OF THE CRUISE SHIP FAIR SHARE ACT

                                 ______
                                 

                              HON. ED CASE

                               of hawaii

                    in the house of representatives

                         Tuesday, June 30, 2026

  Mr. CASE. Mr. Speaker, I rise today to introduce the Cruise Ship Fair 
Share Act, which confirms that states, territories, and other non-
federal entities may levy taxes on cruise ships, their passengers, and 
their crew when those vessels are operating as tourist accommodations.
  My legislation is prompted in part by recent litigation by cruise 
ship companies challenging Hawaii's application of its transient 
accommodations tax (TAT), a tax on all short-term accommodations like 
hotels, vacation rentals, timeshares and similar locations, to cruise 
ship operations in Hawaii waters at Hawaii ports. The TAT helps fund 
public infrastructure and environmental stewardship that is impacted by 
tourism operations, thus supporting both tourism and community impacts 
and resilience. Cruise ships, however, have challenged application of 
the TAT on federal grounds although accommodations on cruise ships are 
functionally no different from other transient accommodations and have 
the same impacts on our communities.
  For Hawaii, these issues are about more than tax policy alone. Our 
islands face growing demands to maintain public infrastructure, 
preserve fragile ecosystems, protect coastal resources and strengthen 
community resilience in the face of environmental challenges. At the 
same time, visitors and visitor-serving industries benefit enormously 
from Hawaii's natural beauty and unique environment.
  The Rivers and Harbors Appropriation Act, which this bill would 
amend, was never intended to exempt ships from generally applicable 
taxes. This bill confirms that states and territories have the ability 
to ensure that all sectors of the visitor industry, including cruise 
ships, help support the stewardship and preservation of the places and 
resources that make those destinations possible, and that sufficient 
resources remain available to protect them for future generations. As 
this bill would make clear, federal law does not place cruise ships in 
a preferred position over hotels, vacation rentals and other visitor 
accommodations in who does and does not share the responsibility of 
addressing operations impacts.
  I urge my colleagues to support my measure and confirm the right of 
states and territories to ensure that those who benefit from their 
communities contribute fairly to their upkeep and future.

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