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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 98— TRUST FUND CODE · Subchapter A— Establishment of Trust Funds · § 9505

§ 9505. Harbor Maintenance Trust Fund

751 words·~3 min read·/usc/title-26/section-9505

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(a)Creation of Trust Fund There is hereby established in the Treasury of the United States a trust fund to be known as the “Harbor Maintenance Trust Fund”, consisting of such amounts as may be—
(1)appropriated to the Harbor Maintenance Trust Fund as provided in this section,
(2)transferred to the Harbor Maintenance Trust Fund by the Great Lakes St. Lawrence Seaway Development Corporation pursuant to section 13(a) of the Act of May 13, 1954, or
(3)credited to the Harbor Maintenance Trust Fund as provided in section 9602(b).
(b)Transfer to Harbor Maintenance Trust Fund of amounts equivalent to certain taxes There are hereby appropriated to the Harbor Maintenance Trust Fund amounts equivalent to the taxes received in the Treasury under section 4461 (relating to harbor maintenance tax).
(c)Expenditures from Harbor Maintenance Trust Fund Amounts in the Harbor Maintenance Trust Fund shall be available, as provided by appropriation Acts, for making expenditures—
(1)to carry out section 210 of the Water Resources Development Act of 1986,
(2)for payments of rebates of tolls or charges pursuant to section 13(b) of the Act of May 13, 1954 (as in effect on April 1, 1987), and
(3)for the payment of all expenses of administration incurred by the Department of the Treasury, the Army Corps of Engineers, and the Department of Commerce related to the administration of subchapter A of chapter 36 (relating to harbor maintenance tax), but not in excess of $5,000,000 for any fiscal year.
(Added Pub. L. 99–662, title XIV, § 1403(a), Nov. 17, 1986, 100 Stat. 4269; amended Pub. L. 103–182, title VI, § 683(a), Dec. 8, 1993, 107 Stat. 2218; Pub. L. 104–303, title VI, § 601, Oct. 12, 1996, 110 Stat. 3792; Pub. L. 113–121, title II, § 2102(c), June 10, 2014, 128 Stat. 1278; Pub. L. 116–260, div. AA, title V, § 512(c)(3), Dec. 27, 2020, 134 Stat. 2756.)
Connections93 cite this · traces to 6
Cited by 93 sections · top 60
public-private-law
statutes-at-large
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22 references not yet in our index
  • section 13(a) of the Act of May 13, 1954
  • section 13(b) of the Act of May 13, 1954
  • Pub. L. 99–662, title XIV, § 1403(a)
  • 100 Stat. 4269
  • Pub. L. 103–182, title VI, § 683(a)
  • 107 Stat. 2218
  • Pub. L. 104–303, title VI, § 601
  • 110 Stat. 3792
  • 128 Stat. 1278
  • 134 Stat. 2756
  • Section 13 of the Act of May 13, 1954
  • Pub. L. 104–303
  • Pub. L. 103–182
  • Pub. L. 103–182, title VI, § 683(b)
  • section 683(a) of Pub. L. 103–182
  • 134 Stat. 78
  • Pub. L. 99–662, title XIV, § 1403(d)
  • 100 Stat. 4270
  • Pub. L. 102–580, title III, § 330
  • 106 Stat. 4851
  • 134 Stat. 2621
  • 138 Stat. 3077
Citation graph
cites case law
§ 9505
Harbor Maintenance Trust Fund
Bills×26
Stat.×24
Pub. L.×17
Stat. Comp.×13
U.S.C.×13
Actsection 13(a) of the Act of May 13, 1954
Actsection 13(b) of the Act of May 13, 1954
Pub. L.Pub. L. 99–662, title XIV, § 1403(a)
Stat.100 Stat. 4269
Pub. L.Pub. L. 103–182, title VI, § 683(a)
Cites 28 · showing 11Cited by 93 across 5 sources
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