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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
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 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
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 Plain-English summary Congressional Research Service
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 May 23, 2002

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Lynch, Stephen F.
Massachusetts · May 23, 2002
 D
Markey, Edward J.
Massachusetts · May 23, 2002
 D
Neal, Richard E.
Massachusetts · May 23, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4835: 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.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4835/
MLA
"H.R. 4835: 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.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4835/.
Bluebook (legal)
H.R. 4835, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4835/.
Markdown link
[H.R. 4835: 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.](https://openamerica.io/bill/107-HR-4835/)
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