110th CONGRESS
1st Session

H. R. 1701

To amend the Internal Revenue Code of 1986 to provide an exemption from the harbor maintenance tax for certain shipping between United States mainland ports.

IN THE HOUSE OF REPRESENTATIVES

March 26, 2007

Mr. WELDON of Florida (for himself, Mr. NUNES, and Mr. SHAYS) introduced the following bill; which was referred to the Committee on Ways and Means

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A BILL

To amend the Internal Revenue Code of 1986 to provide an exemption from the harbor maintenance tax for certain shipping between United States mainland ports.

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 `Blue Water Highway Act of 2007'.

SEC. 2. EXEMPTION FROM HARBOR MAINTENANCE TAX FOR CERTAIN SHIPPING BETWEEN UNITED STATES MAINLAND PORTS.

(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 Shipping Between United States Mainland Ports- No tax shall be imposed under section 4461(a) with respect to--

`(1) cargo contained in intermodal cargo containers and loaded by crane on a vessel or cargo loaded on a vessel by means of wheeled technology in a port in the United States mainland for transportation to another port in the United States mainland solely by coastal route or river (or combination thereof), and

`(2) the unloading of cargo described in paragraph (1) in a port in the United States mainland.

For purposes of this subsection, the term `United States mainland' has the meaning given such term in subsection (b).'.

(b) Effective Date- The amendment made by this section shall take effect on the date of the enactment of this Act.

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