Waterway User Tax Act

Summary

Title I: Waterway User Tax Act - Imposes a tax on the transportation by vessel of property over specified segments of inland waterways of the United States. Bases the computation of the rate of such tax on the number of vessel ton-miles performed multiplied by the ton-mile rate for the particular segment. Exempts all Coast Guard vessels and those Army vessels engaged in construction, operation, maintenance, or protection of the waterways of the United States. Title II: Charge for Use of Locks Within the Inland Waterways - Directs the Secretary of the Treasury to collect a lockage fee of $10 for each lockage occurring at any location within any waterway segment specified in or designated pursuant to the Internal Revenue Code. Authorizes to be appropriated such sums as may be necessary to carry out the provisions of this title.

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 · 11 July 1975

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.