Code · BILL · 113th Congress · S. 1509 (Introduced in Senate) — To establish a Maritime Goods Movement User Fee and provide grants for international maritime cargo improvements and... · Sec. 6

Sec. 6. Repeal of harbor maintenance tax

89 words·~1 min read·/bill/113/s/1509/is/section-6

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Subchapter A of chapter 36 of the Internal Revenue Code of 1986 is repealed. The table of subchapters for chapter 36 of the Internal Revenue Code of 1986 is amended by striking the item relating to subchapter A. The amendments made by this section shall apply to port uses (as defined in section 4462, as in effect on the day before the date of the enactment of this Act) on or after October 1 of the first fiscal year beginning after the date of the enactment of this Act.