United States · Bill · S
S. 57 (112th)
A bill to amend the Internal Revenue Code of 1986 to modify the application of the tonnage tax on certain vessels.
Introduced
25 January 2011
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S172)
Sponsors
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Subjects
Discovery layer
Source updated
5 December 2025
Summary
Amends the Internal Revenue Code to modify the alternative tax on qualifying shipping activities to treat a corporation electing such tax as continuing to use a qualifying vessel in the U.S. foreign trade during any period of use in the U.S. domestic trade, thus eliminating the 30 day limitation on operating in U.S. domestic trade under current law.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 25 January 2011
Introduced in Senate (PDF)
Introduced in Senate · EN · 25 January 2011
Introduced in Senate
summary · EN · 25 January 2011
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/112th-congress/senate-bill/57
- Open data entity: https://api.congress.gov/v3/bill/112/s/57