S.3199: A bill to amend the Internal Revenue Code of 1986 to exempt certain shipping from the harbor maintenance tax.

About This Bill

Bill Summary

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...

(Source: Library of Congress)

Bill Actions

Date Description
Read twice and referred to the Committee on Finance.
June 25, 2008

Introduced in the Senate by Frank R. Lautenberg (D-N.J.)

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