A bill 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 Jun 2003): Read twice and referred to the Committee on Finance.
What this bill does
This bill, S. 1310, proposes to amend the Internal Revenue Code to change how the harbor maintenance tax is applied. Specifically, it would ensure the tax applies to ports that import commercial cargo valued at over $100,000,000 annually. The bill also outlines conditions under which this tax could be negated for a port, including periods of low cargo value and no federal funding for port operations.
The legislation primarily affects ports that handle significant import volumes. It aims to apply the harbor maintenance tax more broadly to these high-value ports. For ports importing $100,000,000 or less in cargo for three consecutive years, and if no federal funds were used for construction, maintenance, or operation during that time, the tax would cease to apply. This exemption would continue as long as the previous year's cargo value remained at or below $100,000,000.
This bill was introduced in the Senate on June 23, 2003, by Senator John Kerry. It was referred to the Committee on Finance. As of the latest action recorded, the bill has only been introduced and has not advanced further in the legislative process.
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 Jun 2003
Read twice and referred to the Committee on Finance.
Common questions
- What does S. 1310 do?
- This bill, S. 1310, proposes to amend the Internal Revenue Code to change how the harbor maintenance tax is applied. Specifically, it would ensure the tax applies to ports that import commercial cargo valued at over $100,000,000 annually. The bill also outlines conditions under which this tax could be negated for a port, including periods of low cargo value and no federal funding for port operations. The legislation primarily affects ports that handle significant import volumes. It aims to apply the harbor maintenance tax more broadly to these high-value ports. For ports importing $100,000,000 or less in cargo for three consecutive years, and if no federal funds were used for construction, maintenance, or operation during that time, the tax would cease to apply. This exemption would continue as long as the previous year's cargo value remained at or below $100,000,000. This bill was introduced in the Senate on June 23, 2003, by Senator John Kerry. It was referred to the Committee on Finance. As of the latest action recorded, the bill has only been introduced and has not advanced further in the legislative process.
- Has S. 1310 become law?
- The source does not supply a confirmed lifecycle stage for S. 1310. Check the latest action and official source below.
- Who sponsored S. 1310?
- S. 1310 was sponsored by Sen. Kerry, John F. [D-MA] (D-MA), with 0 cosponsors.
- What's the latest action on S. 1310?
- Read twice and referred to the Committee on Finance. (23 Jun 2003).
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