To amend the Internal Revenue Code of 1986 to correct mistakes which advertently included certain ferries operating between Portland, Maine, and Nova Scotia under the excise tax on the transportation of passengers by water as opposed to the actual intent which was to tax voyages the primary purpose of which is gambling.

Summary

Amends the Internal Revenue Code to except from the excise tax on passenger transportation by water a voyage of less than 12 hours on a ferry between a port in the United States and one outside the United States. Defines "ferry" to mean a vessel on which no more than 50 percent of the passengers on any voyage return to the port where the voyage originated on the vessel's first return to port.

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Timeline

1. 10 May 1995

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 10 May 1995

   Introduced

   Introduced in House

   Source: IntroReferral

3. 10 May 1995

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 10 May 1995 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 10 May 1995

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 10 May 1995

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 10 May 1995

  Open at official source

Sponsors

• Rep. Longley, James B., Jr. [R-ME-1] · R · Sponsor
• · hswm00 · Standing

Related records

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