Short Sea Shipping Tax Exemption Act of 2005

Short Sea Shipping Tax Exemption Act of 2005 - Amends the Internal Revenue Code to exempt from the harbor maintenance tax certain cargo shipped between U.S. mainland ports.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3319 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 3319

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

                             July 18, 2005

   Mr. Weldon of Florida (for himself and Mr. Shays) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 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 ``Short Sea Shipping Tax Exemption Act 
of 2005''.

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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