HR 2355 IHCommentsClose CommentsPermalink

To establish a National Goods Movement Improvement Fund to provide funding for infrastructure projects that will improve the movement of goods, mitigate environmental damage caused by the movement of goods, and enhance the security of transported goods.CommentsClose CommentsPermalink

May 12, 2009CommentsClose CommentsPermalink

Ms. RICHARDSON (for herself, Mr. CUMMINGS, Mr. CONYERS, Mr. MEEK of Florida, Mr. MCDERMOTT, Ms. LEE of California, Mr. ROHRABACHER, Mr. SCOTT of Virginia, and Mrs. TAUSCHER) introduced the following bill; which was referred to the Committee on Transportation and Infrastructure, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concernedCommentsClose CommentsPermalink

To establish a National Goods Movement Improvement Fund to provide funding for infrastructure projects that will improve the movement of goods, mitigate environmental damage caused by the movement of goods, and enhance the security of transported goods.CommentsClose CommentsPermalink

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,CommentsClose CommentsPermalink

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

(a) Short Title- This Act may be cited as the ‘Making Opportunities Via Efficient and More Effective National Transportation Act of 2009’ or the ‘MOVEMENT Act of 2009’.CommentsClose CommentsPermalink





(b) Table of Contents-CommentsClose CommentsPermalink





Sec. 1. Short title; table of contents.CommentsClose CommentsPermalink

TITLE I--NATIONAL GOODS MOVEMENT IMPROVEMENT

Sec. 101. Findings.CommentsClose CommentsPermalink





Sec. 102. Definitions.CommentsClose CommentsPermalink





Sec. 103. National Goods Movement Improvement Program.CommentsClose CommentsPermalink





Sec. 104. Administrative provisions.CommentsClose CommentsPermalink





Sec. 105. Reporting requirement.CommentsClose CommentsPermalink





Sec. 106. Sunset provision.CommentsClose CommentsPermalink

TITLE II--FUNDING PROVISIONS

Sec. 201. National Goods Movement Improvement Fund.CommentsClose CommentsPermalink





Sec. 202. Harbor maintenance tax.CommentsClose CommentsPermalink

TITLE I--NATIONAL GOODS MOVEMENT IMPROVEMENTCommentsClose CommentsPermalink

SEC. 101. FINDINGS.

Congress finds the following:CommentsClose CommentsPermalink





(1) The movement of goods is a form of interstate commerce.CommentsClose CommentsPermalink





(2) Waterborne containerized shipments of imported products valued at approximately $2 trillion entered the United States last year.CommentsClose CommentsPermalink





(3) According to the Maritime Administration, 6,867 oceangoing-vessels made 63,804 calls at United States seaports. Of these ports of call, the top 10 seaports handled 88 percent of imported cargo units in 2007.CommentsClose CommentsPermalink





(4) According to the Maritime Administration, the average size of vessels calling at United States ports increased by 8 percent over the past 5 years. Containerships were 13 percent larger over this period, representing the need to enhance spending on transportation infrastructure to support the increased amounts of trade.CommentsClose CommentsPermalink





(5) The number of waterborne containerized shipments of imported products into the United States increased by 33 percent between fiscal years 2000 and 2006, from 23.5 million shipments to 31.3 million shipments.CommentsClose CommentsPermalink





(6) The number of waterborne containerized shipments in the United States recently declined on average by approximately 10 percent; however, it is expected that the number of waterborne containerized shipments in the United States will increase by as much as 350 percent by the year 2020.CommentsClose CommentsPermalink





(7) The California Air Resources Board, in its 2006 Emission Reduction Plan for Ports and Goods Movement, calculated that in California alone port and goods movement pollution contributed to 2,400 premature heart-related deaths, 62,000 cases of asthma symptoms, and more than 1 million respiratory-related school absences every year.CommentsClose CommentsPermalink





(8) According to the National Surface Transportation Policy and Revenue Study Commission, congestion is disrupting household and business activities from coast to coast and extracting a large and expanding penalty on business productivity and the quality of life of American families.CommentsClose CommentsPermalink





(9) According to the National Surface Transportation Policy and Revenue Study Commission, Highway Trust Fund revenues since 2003 have fallen by 4 percent a year when adjusted with inflation, representing a drastic decrease in available funding for transportation infrastructure.CommentsClose CommentsPermalink

SEC. 102. DEFINITIONS.

In this title, the following definitions apply:CommentsClose CommentsPermalink





(1) COVERED PORT- The term ‘covered port’ means a seaport or land port of entry in the United States at which taxes are collected under 4461 of the Internal Revenue Code of 1986.CommentsClose CommentsPermalink





(2) ELIGIBLE GOODS MOVEMENT IMPROVEMENT PROJECT- The term ‘eligible goods movement improvement project’ means--CommentsClose CommentsPermalink





(A) a project eligible for assistance under title 23, United States Code, that has as its primary purpose improving the movement of goods in interstate commerce, including projects that relieve truck congestion leading into and out of ports and invest in existing transportation technology;CommentsClose CommentsPermalink





(B) a project to enhance or expand freight rail service; andCommentsClose CommentsPermalink





(C) other projects to improve the movement of goods in interstate commerce as the Secretary determines appropriate, including projects located on the site of a covered port.CommentsClose CommentsPermalink





(3) ELIGIBLE ENVIRONMENTAL PROJECT- The term ‘eligible environmental project’ means a project that mitigates environmental damage to air, water, and soil caused by the movement of goods, including projects that promote diesel engine replacement and the use of clean trucks, cold iron technology, and equipment that reduces smoke stack emissions from vessels at a port.CommentsClose CommentsPermalink





(4) ELIGIBLE HOMELAND SECURITY PROJECT- The term ‘eligible homeland security project’ means a project to improve cargo inspection, screening, and security training for workers, including projects to educate and train port employees and workers on relevant security issues.CommentsClose CommentsPermalink





(5) ELIGIBLE PROJECT- The term ‘eligible project’ means an eligible goods movement improvement project, eligible environmental project, or eligible homeland security project.CommentsClose CommentsPermalink





(6) NATIONAL GOODS MOVEMENT IMPROVEMENT FUND- The term ‘National Goods Movement Improvement Fund’ means the fund established under section 9511 of the Internal Revenue Code of 1986.CommentsClose CommentsPermalink





(7) NATIONAL GOODS MOVEMENT IMPROVEMENT PROGRAM- The term ‘National Goods Movement Improvement Program’ means the grant program authorized by section 103.CommentsClose CommentsPermalink





(8) SECRETARY- The term ‘Secretary’ means the Secretary of Transportation.CommentsClose CommentsPermalink





(9) STATE- The term ‘State’ means any of the 50 States and the District of Columbia.CommentsClose CommentsPermalink





(10) STATE TRANSPORTATION DEPARTMENT- The term ‘State transportation department’ has the meaning such term has under section 101 of title 23, United States Code.CommentsClose CommentsPermalink





(11) UNITED STATES- The term ‘United States’ means the 50 States and the District of Columbia.CommentsClose CommentsPermalink

SEC. 103. NATIONAL GOODS MOVEMENT IMPROVEMENT PROGRAM.

(a) General Authority- The Secretary shall carry out a program, to be known as the ‘National Goods Movement Improvement Program’, to provide funding in accordance with the requirements of this section for eligible projects using amounts appropriated out of the National Goods Movement Improvement Fund.CommentsClose CommentsPermalink





(b) Administrative Expenses- The Secretary shall pay the administrative costs of the Secretary under this section using amounts made available to the Secretary under section 9511(c)(2) of the Internal Revenue Code of 1986, as added by this Act.CommentsClose CommentsPermalink





(c) Apportionment of Funds-CommentsClose CommentsPermalink





(1) IN GENERAL- On October 1 of a fiscal year, the Secretary shall apportion the funds (other than the administrative expenses referred to in subsection (b)) appropriated out of the National Goods Movement Improvement Fund for the fiscal year to carry out this section among those States containing one or more covered ports, in the form of grants, in the ratio that--CommentsClose CommentsPermalink





(A) the aggregate amount of funds deposited in the National Goods Movement Improvement Fund during the preceding fiscal year that is attributable to covered ports in each such State; bears toCommentsClose CommentsPermalink





(B) the aggregate amount of funds deposited in the National Goods Movement Improvement Fund during the preceding fiscal year that is attributable to covered ports in all such States.CommentsClose CommentsPermalink





(2) AVAILABILITY OF AMOUNTS TO STATE TRANSPORTATION DEPARTMENTS- Amounts apportioned to a State under this subsection shall be made available to its State transportation department. Such amounts may not be transferred, loaned, or deferred to any other entity for any other purpose.CommentsClose CommentsPermalink





(3) ELIGIBLE PROJECTS- A State transportation department shall obligate funds apportioned to the State under this subsection only for eligible projects that have been approved by the Secretary in accordance with such procedures as the Secretary may require.CommentsClose CommentsPermalink





(d) Allocations of Apportioned Funds-CommentsClose CommentsPermalink





(1) ALLOCATION AMONG COVERED PORTS- A State transportation department shall allocate funds apportioned to the State under subsection (c) for a fiscal year among the covered ports located in the State, which generate revenue for the National Goods Movement Improvement Fund, in the ratio that--CommentsClose CommentsPermalink





(A) the aggregate amount of funds deposited in the National Goods Movement Improvement Fund during the preceding fiscal year that is attributable to each covered port in the State; bears toCommentsClose CommentsPermalink





(B) the aggregate amount of funds deposited in the National Goods Movement Improvement Fund during the preceding fiscal year that is attributable to all covered ports in the State.CommentsClose CommentsPermalink





(2) ALLOCATION AMONG TYPES OF PROJECTS- Of the amounts allocated to a covered port under paragraph (1) for a fiscal year--CommentsClose CommentsPermalink





(A) 90 percent shall be available only for eligible goods movement improvement projects;CommentsClose CommentsPermalink





(B) 7 percent shall be available only for eligible environmental projects; andCommentsClose CommentsPermalink





(C) 3 percent shall be available only for eligible homeland security projects.CommentsClose CommentsPermalink





(e) Project Selection-CommentsClose CommentsPermalink





(1) IN GENERAL- Amounts allocated by a State department of transportation to a covered port under subsection (d) shall be distributed by the State department of transportation to projects that--CommentsClose CommentsPermalink





(A) are selected by the State department of transportation in consultation with the owner or operator of the covered port and any applicable regional planning commission; andCommentsClose CommentsPermalink





(B) except as provided by paragraph (3), are physically located, in whole or in part, on the site of the covered port or within a 40-mile radius of such a site.CommentsClose CommentsPermalink





(2) PROJECT SELECTION GUIDELINES-CommentsClose CommentsPermalink





(A) IN GENERAL- Not later than 180 days after the date of enactment of this Act, the Secretary shall establish guidelines for the selection of projects for grant funding under this section.CommentsClose CommentsPermalink





(B) AVAILABILITY OF GUIDELINES- The Secretary shall make the guidelines established under this paragraph available to State departments of transportation, owners and operators of covered ports, owners and operators of railroads, and applicable regional planning commissions.CommentsClose CommentsPermalink





(C) MINIMUM REQUIREMENTS- In establishing the guidelines under this subsection, the Secretary shall ensure that the State department of transportation receiving grant funding under this title can demonstrate--CommentsClose CommentsPermalink





(i) a financial need for the use of Federal funding for the project; andCommentsClose CommentsPermalink





(ii) a clear and definable purpose for the project, including how the project will promote one or more of the goals of--CommentsClose CommentsPermalink





(I) improving highway, rail, and port goods movement;CommentsClose CommentsPermalink





(II) mitigating environmental damage to air, water, and soil caused by the movement of goods and promoting the use of clean trucks or diesel replacement; andCommentsClose CommentsPermalink





(III) improving cargo inspection, screening, and security training for workers, including projects to educate and train port employees and workers on relevant security issues.CommentsClose CommentsPermalink





(D) PROJECTS ACCOMPLISHING MULTIPLE GOALS- In establishing the guidelines under this paragraph, the Secretary shall ensure the selection of projects that accomplish the maximum number of goals described in subparagraph (C)(ii).CommentsClose CommentsPermalink





(E) PLANNING REQUIREMENTS- In establishing the guidelines under this paragraph, the Secretary shall ensure that--CommentsClose CommentsPermalink





(i) eligible goods movement improvement projects are selected in accordance with applicable metropolitan, regional, and statewide planning processes, including sections 134 and 135 of title 23, United States Code; andCommentsClose CommentsPermalink





(ii) all attempts are made by State departments of transportation receiving grant funding under this title to include regional and State transportation organizations in the selection process.CommentsClose CommentsPermalink





(3) EXCEPTION TO PROJECT LOCATION REQUIREMENT- The Secretary may waive the application of paragraph (1)(B) with respect to not to exceed 10 percent to the funds allocated to a covered port for a fiscal year under subsection (d)(1) if--CommentsClose CommentsPermalink





(A) the State, in consultation with the owner or operator of the covered port and the appropriate planning commission, submits an application for the waiver, at such time and in such form as the Secretary may require;CommentsClose CommentsPermalink





(B) any project constructed pursuant to the waiver--CommentsClose CommentsPermalink





(i) is located within a goods movement chain that originates or ends at the covered port;CommentsClose CommentsPermalink





(ii) is designed to accomplish multiple goals described in paragraph (2)(C)(ii); andCommentsClose CommentsPermalink





(iii) is physically located, in whole or in part, within a 150-mile radius of the covered port.CommentsClose CommentsPermalink





(4) REPORTING REQUIREMENT- The Secretary shall transmit to the Committee on Transportation and Infrastructure of the House of Representatives and the Committee on Public Works and the Environment of the Senate a written notice of each waiver issued under paragraph (3), including an explanation of the reasons for granting the waiver.CommentsClose CommentsPermalink





(f) Project Implementation- A State transportation department may carry out an eligible project using grant funds made available under this title either directly or by entering into appropriate arrangements with owners and operators of covered ports, owners and operators of railroads, and other entities.CommentsClose CommentsPermalink





(g) Freight Impact Study- The Secretary shall require each State receiving funds under this section to provide to the Secretary, on an annual basis, data on the amount of cargo transported through the State by a seaport or inland port.CommentsClose CommentsPermalink

SEC. 104. ADMINISTRATIVE PROVISIONS.

(a) Date Available for Obligation- Authorizations from the National Goods Movement Improvement Fund shall be available for obligation on the date of their apportionment or on October 1 of the fiscal year for which they are authorized, whichever occurs first.CommentsClose CommentsPermalink





(b) Period of Availability- Funds apportioned to a State for a project shall remain available for obligation for such purpose for a period of 2 years after the last day of the fiscal year for which the funds are authorized. Any funds so apportioned that remain unobligated at the end of such period shall be reallocated among the covered States at the discretion of the Secretary.CommentsClose CommentsPermalink





(c) Grants as Contractual Obligations- A grant for a project under this title that is approved by the Secretary is a contractual obligation of the Government to pay the Federal share of the cost of the project.CommentsClose CommentsPermalink





(d) Construction Standards- A project to be carried out with assistance under this title that is for a highway that is on a Federal-aid system (as such terms are defined in section 101 of title 23, United States Code) shall be constructed to the same standards that would apply if such project was being carried out with assistance under chapter 1 of title 23, United States Code.CommentsClose CommentsPermalink





(e) Prevailing Rate of Wage- Section 113 of title 23, United States Code, shall apply to a project being carried out with assistance provided under this title in the same manner and to the same extent as such section would apply if such project was being carried out with assistance provided under chapter 1 of title 23, United States Code.CommentsClose CommentsPermalink





(f) Federal Share-CommentsClose CommentsPermalink





(1) IN GENERAL- The Federal share of the cost of a project for which a grant is made under this title shall be 90 percent.CommentsClose CommentsPermalink





(2) NON-FEDERAL SHARE- The non-Federal share of the cost of a project for which a grant is made under this title may not be provided from Federal funds made available under any other law (including funds from the Highway Trust Fund).CommentsClose CommentsPermalink





(3) WAIVERS-CommentsClose CommentsPermalink





(A) IN GENERAL- If the Secretary determines that a project is a collaboration between multiple counties and multiple regional planning commissions and has a national significance in promoting goods movement, the Secretary may waive the requirement for payment of the non-Federal share of the cost of the project under this subsection.CommentsClose CommentsPermalink





(B) WRITTEN JUSTIFICATIONS- Before issuing a waiver for a project under subparagraph (A), the Secretary shall submit to Congress a written justification for the waiver, including--CommentsClose CommentsPermalink





(i) a description of the project, including its location and cost; andCommentsClose CommentsPermalink





(ii) a description of the national impact the project will have in the United States on enhancing the efficiency of the movement of goods, mitigating environmental damage caused by the movement of goods and enhancing the security of the movement of goods.CommentsClose CommentsPermalink





(C) LIMITATION- The Secretary may issue waivers under subparagraph (A) with respect to not to exceed 20 percent to the grant funds made available in a fiscal year under this title.CommentsClose CommentsPermalink





(g) Prohibition- No funds made available under this section may be used by a grant recipient to conduct a study related to a future project.CommentsClose CommentsPermalink





(h) Use of Existing and Proven Technology- All attempts should be made to use existing and proven technology when carrying out eligible projects under this title.CommentsClose CommentsPermalink

SEC. 105. REPORTING REQUIREMENT.

(a) Report to Congress- Not later than December 31, 2011, and annually thereafter during the term of the National Goods Movement Improvement Program (in this section referred to as the ‘program’), the Secretary shall submit to Congress a report on projects submitted, projects approved for funding, and the results of the program, including the effects of the program on mitigating the environmental damage caused by the movement of goods and enhancing the security of the movement of goods.CommentsClose CommentsPermalink





(b) Contents- The report to be submitted under subsection (a) shall include, at a minimum--CommentsClose CommentsPermalink





(1) a description of the impact that the program has had in the United States on enhancing the efficiency of goods movement;CommentsClose CommentsPermalink





(2) a list identifying each project selected for funding under the program during the prior fiscal year and the amount of funding provided under this title for the project;CommentsClose CommentsPermalink





(3) a list identifying any projects that were submitted to receive funding but were denied;CommentsClose CommentsPermalink





(4) a description of the impact, if any, that the program has had on the cost of imported consumer goods in the United States;CommentsClose CommentsPermalink





(5) an assessment of the current condition of the National Goods Movement Improvement Fund;CommentsClose CommentsPermalink





(6) the results of a study, to be conducted by the Secretary using data obtained under section 103(g), detailing the amount of cargo that is transported through each State by a seaport or inland port;CommentsClose CommentsPermalink





(7) recommendations regarding the potential for expansion or other changes to the program, including adjustments to the harbor maintenance tax to ensure that the tax is producing sufficient funding for the program; andCommentsClose CommentsPermalink





(8) recommendations regarding whether the program should be reauthorized by Congress and, if so, whether the harbor maintenance tax should be increased or decreased to support infrastructure spending.CommentsClose CommentsPermalink





(c) Consultation- In developing the report to be submitted under subsection (a), the Secretary shall consult with the Secretary of Commerce, the Secretary of Homeland Security, and the Administrator of the Environmental Protection Agency.CommentsClose CommentsPermalink

SEC. 106. SUNSET PROVISION.

The authority of the Secretary to make grants under this title shall continue in effect until October 1, 2019.CommentsClose CommentsPermalink

TITLE II--FUNDING PROVISIONSCommentsClose CommentsPermalink

SEC. 201. NATIONAL GOODS MOVEMENT IMPROVEMENT FUND.

(a) In General- Subchapter A of chapter 98 of the Internal Revenue Code of 1986 (relating to the trust fund code) is amended by adding at the end thereof the following new section:CommentsClose CommentsPermalink

‘SEC. 9511. NATIONAL GOODS MOVEMENT IMPROVEMENT FUND.

‘(a) Creation of Fund- There is hereby established in the Treasury of the United States a fund to be known as the ‘National Goods Movement Improvement Fund’, consisting of such amounts as may be--CommentsClose CommentsPermalink





‘(1) appropriated to the National Goods Movement Improvement Fund as provided in this section, orCommentsClose CommentsPermalink





‘(2) credited to the National Goods Movement Improvement Fund as provided in section 9602(b).CommentsClose CommentsPermalink





‘(b) Transfer to National Goods Movement Improvement Fund of Amounts Equivalent to Certain Taxes- There are hereby appropriated to the National Goods Movement Improvement Fund amounts equivalent to 71.43 percent of the taxes received in the Treasury under section 4461 (relating to harbor maintenance tax).CommentsClose CommentsPermalink





‘(c) Expenditures From National Goods Movement Improvement Fund- Amounts in the National Goods Movement Improvement Fund shall be available to the Secretary of Transportation, as provided in advance in appropriations Acts, for fiscal years beginning after the second September 30th after the date of the enactment of the Making Opportunities Via Efficient and More Effective National Transportation Act of 2009--CommentsClose CommentsPermalink





‘(1) for making expenditures to carry out section 103 of such Act, andCommentsClose CommentsPermalink





‘(2) for the payment of all expenses of administration incurred for any fiscal year by the Secretary of Transportation related to the administration of the program established by section 103 of such Act, and by the Department of the Treasury, the Army Corps of Engineers, and the Department of Commerce related to the administration of the tax imposed under section 4461(a)(2), but not in excess of an amount equal to one percent of the total balance of the fund on the last day of the preceding fiscal year or $10,000,000, whichever is less.’.CommentsClose CommentsPermalink





(b) Clerical Amendment- The table of sections for such subchapter A is amended by adding at the end thereof the following:CommentsClose CommentsPermalink





‘Sec. 9511. National Goods Movement Improvement Fund.’.CommentsClose CommentsPermalink





(c) Effective Date- The amendments made by this section shall take effect on the date of the enactment of this Act.CommentsClose CommentsPermalink

SEC. 202. HARBOR MAINTENANCE TAX.

(a) Imposition of Tax- Section 4461 of the Internal Revenue Code of 1986 is amended to read as follows.CommentsClose CommentsPermalink

‘SEC. 4461. IMPOSITION OF TAX.

‘(a) General Rule- There is hereby imposed a tax on--CommentsClose CommentsPermalink





‘(1) any port use, andCommentsClose CommentsPermalink





‘(2) commercial cargo entering the customs territory of the United States other than by port use following foreign port use.CommentsClose CommentsPermalink





‘(b) Amount of Tax-CommentsClose CommentsPermalink





‘(1) PORT USE- The amount of the tax imposed by subsection (a)(1) shall be an amount equal to 0.4375 percent of the value of the commercial cargo involved.CommentsClose CommentsPermalink





‘(2) COMMERCIAL CARGO ENTERING THE UNITED STATES FOLLOWING FOREIGN PORT USE- The amount of the tax imposed by subsection (a)(2) shall be an amount equal to 0.3125 percent of the value of the commercial cargo involved.CommentsClose CommentsPermalink





‘(c) Liability and Time of Imposition of Tax-CommentsClose CommentsPermalink





‘(1) LIABILITY- The tax imposed by subsection (a) shall be paid by the importer of the cargo with respect to which tax is imposed under subsection (a).CommentsClose CommentsPermalink





‘(2) TIME OF IMPOSITION-CommentsClose CommentsPermalink





‘(A) PORT USE- Except as provided by regulations, the tax imposed by subsection (a)(1) shall be imposed at the time of unloading.CommentsClose CommentsPermalink





‘(B) COMMERCIAL CARGO ENTERING THE UNITED STATES FOLLOWING FOREIGN PORT USE- Except as provided by regulations, the tax imposed by subsection (a)(2) shall be imposed at the time the commercial cargo enters the customs territory of the United States.’.CommentsClose CommentsPermalink





(b) Definitions- Subsection (a) of section 4462 of such Code is amended by adding at the end thereof the following:CommentsClose CommentsPermalink





‘(6) FOREIGN PORT USE- The term ‘foreign port use’ means the unloading of commercial cargo from a commercial vessel at a foreign port.CommentsClose CommentsPermalink





‘(7) FOREIGN PORT- The term ‘foreign port’ means any channel or harbor (or component thereof) in Mexico or Canada, which--CommentsClose CommentsPermalink





‘(A) is not an inland waterway, andCommentsClose CommentsPermalink





‘(B) is open to public navigation.’.CommentsClose CommentsPermalink





(c) Exceptions- Subsection (g) of section 4462 of such Code is amended by adding at the end the following new paragraph:CommentsClose CommentsPermalink





‘(4) GOODS ORIGINATING IN CANADA OR MEXICO- No tax shall be imposed under section 4461(a)(2) on any good, commodity, or product which originated in Canada or Mexico.’.CommentsClose CommentsPermalink





(d) Reduction of Tax in Cases of Port Use Subject to State or Local Fees- Section 4462 of such Code is amended--CommentsClose CommentsPermalink





(1) by redesignating subsection (i) as subsection (j); andCommentsClose CommentsPermalink





(2) by inserting after subsection (h) the following:CommentsClose CommentsPermalink





‘(i) Port Use Subject to State or Local Fees-CommentsClose CommentsPermalink





‘(1) REDUCTION OF TAX- The Secretary may reduce the amount of the tax imposed for port use at an individual port under section 4461(a)(1) if--CommentsClose CommentsPermalink





‘(A) the port use is subject to a State or local fee, andCommentsClose CommentsPermalink





‘(B) the revenues from the State or local fee are reserved for projects and activities to improve the movement of commercial cargo in commerce, as determined by the Secretary in consultation with the Secretary of Transportation.CommentsClose CommentsPermalink





‘(2) AMOUNT OF REDUCTION- The amount of a reduction under paragraph (1) shall be lessor of--CommentsClose CommentsPermalink





‘(A) the amount of the State or local fee involved, andCommentsClose CommentsPermalink





‘(B) an amount equal to 10 percent of the tax that would otherwise apply to the port use under section 4461(a)(1).’.CommentsClose CommentsPermalink





(e) Conforming Amendments Relating to Harbor Maintenance Trust Fund-CommentsClose CommentsPermalink





(1) TRANSFER TO HARBOR MAINTENANCE TRUST FUND OF AMOUNTS EQUIVALENT TO CERTAIN TAXES- Section 9505(b) of such Code is amended by striking ‘amounts equivalent to the taxes received’ and inserting ‘amounts equivalent to 28.57 percent of the taxes received’.CommentsClose CommentsPermalink





(2) EXPENDITURES FROM HARBOR MAINTENANCE TRUST FUND FOR ADMINISTRATIVE EXPENSES- Section 9505(c)(3) of such Code is amended by striking ‘subchapter A of chapter 36 (relating to harbor maintenance tax)’ and inserting ‘the tax imposed under section 4461(a)(1)’.CommentsClose CommentsPermalink





(f) Guidelines for Carrying Out Reduction in Tax- Not later than 90 days after the date of the enactment of this Act, the Secretary of the Treasury shall establish guidelines for the approval or denial of a reduction in tax under section 4462(i) of the Internal Revenue Code of 1986 (as added by this section). Such guidelines shall include procedures for States seeking such reduction to inform the Secretary of Transportation in writing of their request for a reduction.CommentsClose CommentsPermalink





(g) Effective Date- The amendments made by this section shall apply to port use and commercial cargo entering the United States on or after on the 90th day after the date of the enactment of this Act.CommentsClose CommentsPermalink