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Bill PDFBillno should always have and extension i.e. h1.ih

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Congressional Record References

Bill Summary & Status

S 1509 IS

To amend the Internal Revenue Code of 1986 to exempt from the harbor maintenance tax certain commercial cargo loaded or unloaded at United States ports in the Great Lakes Saint Lawrence Seaway System.

July 23, 2009

Ms. STABENOW (for herself, Mr. VOINOVICH, and Mr. LEVIN) introduced the following bill; which was read twice and referred to the Committee on Finance

To amend the Internal Revenue Code of 1986 to exempt from the harbor maintenance tax certain commercial cargo loaded or unloaded at United States ports in the Great Lakes Saint Lawrence Seaway System.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the `Great Lakes Short Sea Shipping Enhancement Act of 2009'.

SEC. 2. EXEMPTION OF CERTAIN COMMERCIAL CARGO FROM THE HARBOR MAINTENANCE TAX.

(a) In General- Section 4462 of the Internal Revenue Code of 1986 is amended--

(1) by redesignating subsection (i) as subsection (j), and

(2) by inserting after subsection (h) the following new subsection:

`(i) Exemption for Certain Cargo Transported on the Great Lakes Saint Lawrence Seaway System-

`(1) IN GENERAL- No tax shall be imposed under section 4461(a) with respect to--

`(A) commercial cargo (other than bulk cargo) loaded at a port in the United States located in the Great Lakes Saint Lawrence Seaway System and unloaded at another port in the United States located in such system, and

`(B) commercial cargo (other than bulk cargo) unloaded at a port in the United States located in the Great Lakes Saint Lawrence Seaway System which was loaded at a port in Canada located in such system.

`(2) BULK CARGO- For purposes of this subsection, the term `bulk cargo' shall have the meaning given such term by section 53101(1) of title 46, United States Code (as in effect on the date of the enactment of this section).

`(3) GREAT LAKES SAINT LAWRENCE SEAWAY SYSTEM- For purposes of this subsection, the term `Great Lakes Saint Lawrence Seaway System' means the waterway between Duluth, Minnesota, and Sept. Iles, Quebec, encompassing the five Great Lakes, their connecting channels, and the Saint Lawrence River.'.

(b) Effective Date- The amendments made by this section shall take effect on the date of enactment of this Act.

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