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.
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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.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 2564: 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.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-2564/
"H.R. 2564: 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.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-2564/.
H.R. 2564, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2564/.
[H.R. 2564: 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/108-HR-2564/)