Maritime Revitalization Act of 1993

Summary

Maritime Revitalization Act of 1993 - Amends the Internal Revenue Code to increase the tax on transportation of passengers by water on vessels having a capacity of at least 150 passengers to five percent of the amount paid by each passenger. (Currently, such tax is three dollars per passenger.) Requires such covered voyages to have a port of call not located in the United States or its possessions. Imposes an excise tax on the loading of certain containers used to import or export commercial cargo on commercial vessels. Establishes the Maritime Revitalization Fund consisting of the maritime taxes imposed by this Act. Requires such Fund to support the maritime security fleet proposed by the Maritime Security and Competitiveness Act of 1993.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 26 October 1993

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• Introduced in House (PDF)

  Introduced in House · EN · 26 October 1993

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• Introduced in House

  summary · EN · 26 October 1993

  Open at official source

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