To amend the Internal Revenue Code of 1986 to provide that the harbor maintenance tax shall not apply to the movement of certain cargo within contiguous United States and foreign ports, and for other purposes.

Summary

Amends the Internal Revenue Code to extend the exemption from the harbor maintenance tax for intraport movements to cargo movement between a U.S. port and a port located in a foreign country which is within five miles of such U.S. port (a unified port). Declares that such exemption does not apply to: (1) cargo landed in such foreign country before landing in the unified port; or (2) cargo destined for use outside the United States and outside such foreign country. Increases the rate of the harbor maintenance tax.

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

Timeline

1. 22 July 1992

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 22 July 1992

   Introduced

   Introduced in House

   Source: IntroReferral

3. 22 July 1992

   Introduced

   Introduced in House

   Source: IntroReferral

4. 27 July 1992

   Calendars

   Placed on the Union Calendar, Calendar No. 423.

   Source: Calendars

5. 27 July 1992

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-732.

   Source: Committee

6. 27 July 1992

   Reported

   Reported by the Committee on Ways and Means. H. Rept. 102-732.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Reported in House · — · Download file
• Introduced in House · — · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Reported in House (text)

  Reported in House · EN

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 22 July 1992

  Open at official source

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  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

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Sponsors

• Rep. Levin, Sander M. [D-MI-12] · D · Sponsor
• Rep. Bonior, David E. [D-MI-10] · D · Sponsor
• · hswm00 · Standing

Related records

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