A bill to amend the Internal Revenue Code of 1986 to impose an ad valorem excise tax on certain passenger cruise voyages, and for other purposes.

Summary

Amends the Internal Revenue Code to impose a 5% excise tax on persons providing a covered passenger cruise. Defines "covered passenger cruise" as a voyage of a commercial passenger cruise vessel that extends over one or more nights and during which passengers embark and disembark the vessel in the United States. Defines "passenger cruise vessel" as any passenger vessel having berth or stateroom accommodations for at least 250 passengers and that is used in the business of carrying passengers for hire. Establishes in the Treasury the Intermodal Infrastructure Trust Fund to be funded by the per passenger excise tax. Allows expenditures from such Fund for specified transportation improvements.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 1 August 2013

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 1 August 2013

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 1 August 2013

  Open at official source

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