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.
Latest action (23 Jun 2003): Introduced
What this bill does
Generate a neutral, plain-English explanation of what this bill does, who it affects and what happens next — grounded in the official text.
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.
Common questions
- What does S. 1310 do?
- 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.
- Has S. 1310 become law?
- Not yet. As of 23 Jun 2003, S. 1310 is introduced.
- Who sponsored S. 1310?
- S. 1310 was sponsored by Sen. John Kerry [D-MA, 1985-2013] (Democrat-MA), with 0 cosponsors.
- What's the latest action on S. 1310?
- Introduced (23 Jun 2003).
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