To amend the Internal Revenue Code of 1986 to provide that the harbor maintenance tax is applied to certain ports that import cargo exceeding $100,000,000 in value per year.
The source supplies the latest action, but no lifecycle stage.
Latest action (23 May 2002): Referred to the House Committee on Ways and Means.
What this bill does
This bill proposes to amend the Internal Revenue Code concerning the harbor maintenance tax. Specifically, it would ensure the tax applies to ports that import commercial cargo valued at over $100,000,000 in a calendar year. The bill also includes provisions to remove the tax from a port if, for three consecutive years, the imported cargo value was $100,000,000 or less and no federal funds were used for the port's construction, maintenance, or operation. This exception would continue as long as the prior year's cargo value remained at or below $100,000,000.
The bill would affect ports that handle imported commercial cargo, potentially increasing the tax burden on those exceeding the $100,000,000 threshold. It could also relieve some ports from the tax under specific conditions related to lower cargo volume and lack of federal funding. The legislation was introduced in the House of Representatives in May 2002 and referred to the Committee on Ways and Means. It has not advanced beyond the introduction stage.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
Amends the Internal Revenue Code to apply the harbor maintenance tax to certain ports used to import commercial cargo worth more than $100,000,000. Negates the tax on a port for any year after a period of three consecutive years in which $100,000,000 or less cargo was imported through the port and no Federal funds were used for construction, maintenance, or operation, as well as for subsequent years so long as the preceding year's cargo was $100,000,000 or less.
Timeline
23 May 2002
Referred to the House Committee on Ways and Means.
Common questions
- What does H.R. 4835 do?
- This bill proposes to amend the Internal Revenue Code concerning the harbor maintenance tax. Specifically, it would ensure the tax applies to ports that import commercial cargo valued at over $100,000,000 in a calendar year. The bill also includes provisions to remove the tax from a port if, for three consecutive years, the imported cargo value was $100,000,000 or less and no federal funds were used for the port's construction, maintenance, or operation. This exception would continue as long as the prior year's cargo value remained at or below $100,000,000. The bill would affect ports that handle imported commercial cargo, potentially increasing the tax burden on those exceeding the $100,000,000 threshold. It could also relieve some ports from the tax under specific conditions related to lower cargo volume and lack of federal funding. The legislation was introduced in the House of Representatives in May 2002 and referred to the Committee on Ways and Means. It has not advanced beyond the introduction stage.
- Has H.R. 4835 become law?
- The source does not supply a confirmed lifecycle stage for H.R. 4835. Check the latest action and official source below.
- Who sponsored H.R. 4835?
- H.R. 4835 was sponsored by Rep. Capuano, Michael E. [D-MA-8] (D-MA), with 4 cosponsors.
- What's the latest action on H.R. 4835?
- Referred to the House Committee on Ways and Means. (23 May 2002).
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