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S 551 111th Congress Senate Taxation Canada Great Lakes Marine and inland water transportation Navigation, waterways, harbors Saint Lawrence Seaway Sales and excise taxes Transportation costs

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

Introduced: March 9, 2009 See on congress.gov
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Mar 9, 2009
Read twice and referred to the Committee on Finance.
Mar 9, 2009
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exempt from the harbor maintenance tax commercial cargo (other than bulk cargo) loaded at: (1) a port in the U.S. mainland and unloaded at another such port after transport solely by coastal route or river or unloaded at a port in Canada located in the Great Lakes Saint Lawrence Seaway System; or (2) such a port in Canada and unloaded at a port in the U.S. mainland.

Defines the "Great Lakes Saint Lawrence Seaway System" as the waterway between Duluth, Minnesota, and Sept Iles, Quebec, encompassing the five Great Lakes, their connecting channels, and the Saint Lawrence River.

What's happening now March 9, 2009

Read twice and referred to the Committee on Finance.

 Related & companion bills 4
  • HR 528 Related bill Short Sea Shipping Act of 2009
  • HR 638 Related bill Short Sea Shipping Promotion Act of 2009
  • HR 3486 Related bill Short Sea Shipping Act of 2009
  • S 1509 Related bill Great Lakes Short Sea Shipping Enhancement Act of 2009
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Murray, Patty
Washington · Mar 9, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). S. 551: A bill to amend the Internal Revenue Code of 1986 to exempt certain shipping from the harbor maintenance tax.. 111th Congress. Open America. https://openamerica.io/bill/111-S-551/
MLA
"S. 551: A bill to amend the Internal Revenue Code of 1986 to exempt certain shipping from the harbor maintenance tax.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-551/.
Bluebook (legal)
S. 551, 111th Cong. (2026), https://openamerica.io/bill/111-S-551/.
Markdown link
[S. 551: A bill to amend the Internal Revenue Code of 1986 to exempt certain shipping from the harbor maintenance tax.](https://openamerica.io/bill/111-S-551/)
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