HR 4835
107th Congress
House
Taxation
Economics and Public Finance
Excise tax
Foreign Trade and International Finance
Freight
Harbors
Imports
Transportation and Public Works
User charges
To amend the Internal Revenue Code of 1986 to provide that the harbor maintenance tax is applied to certain ports that import cargo exceeding $100,000,000 in value per year.
Introduced: May 23, 2002
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 23, 2002
Referred to the House Committee on Ways and Means.
May 23, 2002
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to apply the harbor maintenance tax to certain ports used to import commercial cargo worth more than $100,000,000. Negates the tax on a port for any year after a period of three consecutive years in which $100,000,000 or less cargo was imported through the port and no Federal funds were used for construction, maintenance, or operation, as well as for subsequent years so long as the preceding year's cargo was $100,000,000 or less.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1