A bill to amend the Internal Revenue Code of 1986 to provide that the harbor maintenance tax shall apply only once to cargo entering the United States in a continous transportation by a single shipper.

Summary

Amends the Internal Revenue Code with respect to cargo that has entered the United States and on which the importer has paid the harbor maintenance (port) tax. Prohibits the imposition of tax with respect to any subsequent loading or unloading of the same cargo if: (1) the shipper is the same at the time of entry and at the time of the subsequent loading or unloading; and (2) the subsequent activity is in connection with the continuous transportation of the cargo to its ultimate U.S. destination.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 29 April 1987

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.