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HR 4561 98th Congress House Transportation and Public Works Accounting Income tax Marine transportation Ships Ships and shipping

A bill to amend the Internal Revenue Code with respect to the tax treatment of certain shipping income.

Introduced: November 18, 1983 See on congress.gov
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This bill died when the 98th Congress ended
It never became law before the 98th Congress (1983–1984) 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
Jun 27, 1984
See H.R.4170.
Nov 18, 1983
Referred to House Committee on Ways and Means.
Nov 18, 1983
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to set forth source of income rules for the tax treatment of shipping income. Provides that: (1) all shipping income attributable to transportation between two ports located in the United States shall be treated as derived from sources within the United States; and (2) 50 percent of all U.S. connected shipping income shall be treated as derived from sources within the United States.

Defines "United States shipping income" and "shipping income" for purposes of this Act.

What's happening now June 27, 1984

See H.R.4170.

 Related & companion bills 1
  • HR 4170 Related bill Deficit Reduction Act of 1984
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Jan 23, 1984
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4561: A bill to amend the Internal Revenue Code with respect to the tax treatment of certain shipping income.. 98th Congress. Open America. https://openamerica.io/bill/98-HR-4561/
MLA
"H.R. 4561: A bill to amend the Internal Revenue Code with respect to the tax treatment of certain shipping income.." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-4561/.
Bluebook (legal)
H.R. 4561, 98th Cong. (2026), https://openamerica.io/bill/98-HR-4561/.
Markdown link
[H.R. 4561: A bill to amend the Internal Revenue Code with respect to the tax treatment of certain shipping income.](https://openamerica.io/bill/98-HR-4561/)
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