Introduced in House Passed House Introduced in Senate Passed Senate To President Became Law
12/06/2019          

Short Sea Shipping Act of 2019

Date Version PDF TXT
12/15/2019 Introduced in House Open
12/06/2019 Introduced in House Open

            


116th CONGRESS
1st Session
H. R. 5351


To amend the Internal Revenue Code of 1986 to exempt certain shipping from the harbor maintenance tax.


IN THE HOUSE OF REPRESENTATIVES

December 6, 2019

Mr. Higgins of New York (for himself and Mr. Kelly of Pennsylvania) 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 exempt certain shipping from the harbor maintenance tax.

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 Act of 2019”.

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 by redesignating subsection (i) as subsection (j) and by inserting after subsection (h) the following new subsection:

“(i) Exemption for Certain Short Sea Shipping Cargo.—

“(1) IN GENERAL.—No tax shall be imposed under section 4461(a) with respect to commercial cargo (other than bulk cargo) which—

“(A) is loaded at a port in the United States mainland and is unloaded at—

“(i) another port in the United States mainland after transport solely by coastal route or river, or

“(ii) a port in Canada located in the Great Lakes St. Lawrence Seaway System, or

“(B) is loaded at a port in Canada located in the Great Lakes St. Lawrence Seaway System and is unloaded at a port in the United States mainland.

“(2) DEFINITIONS.—In this subsection:

“(A) BULK CARGO.—The term ‘bulk cargo’ has the meaning given that term by section 53101(1) of title 46, United States Code.

“(B) GREAT LAKES ST. LAWRENCE SEAWAY SYSTEM.—The term ‘Great Lakes St. Lawrence Seaway System’ means the waterway between Duluth, Minnesota, and Nova Scotia, encompassing the 5 Great Lakes, their connecting channels, and the St. Lawrence River.

“(C) UNITED STATES MAINLAND.—The term ‘United States mainland’ has the meaning given such term in subsection (b)(3).”.

(b) Effective date.—The amendments made by this section shall apply to port use after the date of the enactment of this Act.


Picture Name From Date Type
Brian Higgins D-NY 12/06/2019 Sponsor
Mike Kelly R-PA 12/06/2019 Cosponsor
John Garamendi D-CA 02/04/2020 Cosponsor
Brian Fitzpatrick R-PA 02/04/2020 Cosponsor
Date Branch Action
12/06/2019 President Referred to the House Committee on Ways and Means.Action By: House of Representatives
12/06/2019 President Introduced in HouseAction By: House of Representatives
Summary
There is one summary for H.R.5351. View summaries Shown Here:Introduced in House (12/06/2019) Short Sea Shipping Act of 2019 This bill exempts certain commercial cargo from the harbor maintenance excise tax. The exemption is for commercial cargo, other than bulk cargo, that (1) is loaded at a port in the United States mainland (i.e., the continental United States not including Alaska) and is unloaded at another port in the U.S. mainland after transport solely by coastal route or river, or a port in Canada located in the Great Lakes St. Lawrence Seaway System; or (2) is loaded at a port in Canada located in the Great Lakes St.. Lawrence Seaway System and is unloaded at a port in the U.S. mainland.
Shown Here:Introduced in House (12/06/2019) Short Sea Shipping Act of 2019 This bill exempts certain commercial cargo from the harbor maintenance excise tax. The exemption is for commercial cargo, other than bulk cargo, that (1) is loaded at a port in the United States mainland (i.e., the continental United States not including Alaska) and is unloaded at another port in the U.S. mainland after transport solely by coastal route or river, or a port in Canada located in the Great Lakes St. Lawrence Seaway System; or (2) is loaded at a port in Canada located in the Great Lakes St.. Lawrence Seaway System and is unloaded at a port in the U.S. mainland.
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