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HR 3392 106th Congress House Transportation and Public Works Accounting Air pollution control Business income tax Business losses Buy American Capital gains tax Commerce Construction costs Contracts Corporation taxes Costs Depreciation and amortization Energy Energy tax credits Environmental Protection Expense accounts Ferries Finance and Financial Sector Fines (Penalties)

All American Cruise Act of 1999

Introduced: November 16, 1999 See on congress.gov
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 2, 1999
Executive Comment Requested from DOD.
Nov 17, 1999
Referred to the Subcommittee on Coast Guard and Maritime Transportation.
Nov 17, 1999
Sponsor introductory remarks on measure. (CR E2432-2433)
Nov 16, 1999
Referred to the Committee on Ways and Means, and in addition to the Committees on Armed Services, and Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Nov 16, 1999
Introduced in House
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 Plain-English summary Congressional Research Service
All American Cruise Act of 1999 - Title I: Tax Incentives for Cruise Ship Construction and Operation - Amends the Internal Revenue Code to: (1) permit contractors building certain cruise ships to use the completed contract method of accounting; (2) exclude from the gross income of a corporation amounts derived from the operation of a U.S. built and documented cruise ship; (3) allow a cruise ship construction credit; (4) classify a cruise ship as seven-year property under the accelerated cost recovery system; (5) revise requirements concerning the deduction for business expenses on cruise ships; and (6) allow a credit for the use of clean-burning engines on U.S. cruise ships.

Title II: Capital Construction Funds for Passenger Vessel Construction - Amends the Merchant Marine Act, 1936 to, among other things: (1) add passenger vessels in the oceangoing domestic trade to the list of vessels for which a capital construction fund may be established; (2) redefine "eligible vessel" and "qualified vessel;" and (3) define "foreign commerce", "foreign trade," "passenger vessel," and "oceangoing domestic trade."

Amends Internal Revenue Code provisions concerning tax incentives relating to merchant marine capital construction funds to, among other things, deem withdrawals qualified if they are for payments that reduce the principal of a qualified lease of a qualified vessel.

Title III: Domestic Cruise Industry Phase-In - Permits the issuance of a temporary certificate of documentation to certain foreign-built cruise ships. Sets forth provisions concerning permit exclusions, expiration, and revocation.

What's happening now December 2, 1999

Executive Comment Requested from DOD.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 4
 Cosponsors 3
All 3 Democratic 3
D
Lofgren, Zoe
California · Apr 13, 2000
 D
Smith, Adam
Washington · Mar 28, 2000
 D
Kaptur, Marcy
Ohio · Feb 8, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3392: All American Cruise Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-3392/
MLA
"H.R. 3392: All American Cruise Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-3392/.
Bluebook (legal)
H.R. 3392, 106th Cong. (2026), https://openamerica.io/bill/106-HR-3392/.
Markdown link
[H.R. 3392: All American Cruise Act of 1999](https://openamerica.io/bill/106-HR-3392/)
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