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S 57 112th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to modify the application of the tonnage tax on certain vessels.

Introduced: April 25, 2012 See on congress.gov
Taxation Income tax ratesMarine and inland water transportation
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 25, 2011
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S172)
Jan 25, 2011
Sponsor introductory remarks on measure. (CR S171-172)
Jan 25, 2011
Introduced in Senate
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 Latest action January 25, 2011

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S172)

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to modify the alternative tax on qualifying shipping activities to treat a corporation electing such tax as continuing to use a qualifying vessel in the U.S. foreign trade during any period of use in the U.S. domestic trade, thus eliminating the 30 day limitation on operating in U.S. domestic trade under current law.

 Related & companion bills 1
  • HR 1267 Identical bill To amend the Internal Revenue Code of 1986 to modify the application of the tonnage tax on certain vessels.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Merkley, Jeff
Oregon · Apr 25, 2012
 D
Murray, Patty
Washington · Mar 29, 2012
 D
Cantwell, Maria
Washington · Jul 6, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). S. 57: A bill to amend the Internal Revenue Code of 1986 to modify the application of the tonnage tax on certain vessels.. 112th Congress. Open America. https://openamerica.io/bill/112-S-57/
MLA
"S. 57: A bill to amend the Internal Revenue Code of 1986 to modify the application of the tonnage tax on certain vessels.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-57/.
Bluebook (legal)
S. 57, 112th Cong. (2026), https://openamerica.io/bill/112-S-57/.
Markdown link
[S. 57: A bill to amend the Internal Revenue Code of 1986 to modify the application of the tonnage tax on certain vessels.](https://openamerica.io/bill/112-S-57/)
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