§ 9505. Harbor Maintenance Trust Fund

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1986

   Harbor Maintenance Revenue Act of 1986

   Pub. L. 99–662 title XIV § 1403(a) · 100 Stat. 4082

   Enacted · 26 U.S.C. § 9505

   Added Pub. L. 99–662, title XIV, § 1403(a), Nov. 17, 1986, 100 Stat. 4269

   Source evidence

   Code source credit
   Added Pub. L. 99–662, title XIV, § 1403(a), Nov. 17, 1986, 100 Stat. 4269

   Enacted provision · exact public law section
   (a) In General.— Subchapter A of chapter 98 of the Internal Revenue Code of 1954 (relating to establishment of trust funds) is amended by adding after section 9504 the following new section: 26 USC 9501 et seq. Ante, p. 2095. 26 USC 9505. “SEC. 9505. HARBOR MAINTENANCE TRUST FUND. “(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 Saint 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 Ante, p. 4266. 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(a) of the Water Resources Development Act of 1986 (as in effect on the date of enactment of this section), “(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— “(A) by the Department of the Treasury in administering Ante, p. 4266. subchapter A of chapter 36 (relating to harbor maintenance tax), but not in excess of $5,000,000 for any fiscal year, and “(B) for periods during which no fee applies under paragraph (9) or (10) of section 13031(a) of the Consolidated Ante, p. 82. Omnibus Budget Reconciliation Act of 1985.”

2. 1993

   North American Free Trade Agreement Implementation Act

   Pub. L. 103–182 title VI § 683(a) · 107 Stat. 2057

   Amended · 26 U.S.C. § 9505(c)(3)

   Pub. L. 103–182 amended par. (3) generally. Prior to amendment, par. (3) read as follows: “for the payment of all expenses of administration incurred—

   Source evidence

   Code amendment note
   Subsec. (c)(3). Pub. L. 103–182 amended par. (3) generally. Prior to amendment, par. (3) read as follows: “for the payment of all expenses of administration incurred—

   “(A) by the Department of the Treasury in administering subchapter A of chapter 36 (relating to harbor maintenance tax), but not in excess of $5,000,000 for any fiscal year, and “(B) for periods during which no fee applies under paragraph (9) or (10) of section 13031(a) of the Consolidated Omnibus Budget Reconciliation Act of 1985.”

   Enacted provision · exact public law section
   (a) 26 USC 9505. In General.— Paragraph (3) of section 9505(c) of the Internal Revenue Code of 1986 (relating to expenditures from Harbor Maintenance Trust Fund) is amended to read as follows: “(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.”.

   Effective date note
   Pub. L. 103–182, title VI, § 683(b), Dec. 8, 1993, 107 Stat. 2218, which provided that the amendment made by section 683(a) of Pub. L. 103–182 was applicable to fiscal years beginning after Dec. 8, 1993, was repealed by Pub. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).

3. 1996

   Water Resources Development Act of 1996

   Pub. L. 104–303 title VI § 601 · 110 Stat. 3658

   Amended · 26 U.S.C. § 9505(c)(1)

   Pub. L. 104–303 amended par. (1) generally. Prior to amendment, par. (1) read as follows: “to carry out section 210(a) of the Water Resources Development Act of 1986 (as in effect on the date of enactment of this section),”

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 104–303 amended par. (1) generally. Prior to amendment, par. (1) read as follows: “to carry out section 210(a) of the Water Resources Development Act of 1986 (as in effect on the date of enactment of this section),”.

   Enacted provision · exact public law section
   SEC. 601. EXTENSION OF EXPENDITURE AUTHORITY UNDER HARBOR MAINTENANCE TRUST FUND. Paragraph (1) of section 9505(c) of the Internal Revenue Code 26 USC 9505. of 1986 (relating to expenditures from Harbor Maintenance Trust Fund) is amended to read as follows: “(1) to carry out section 210 of the Water Resources Development Act of 1986 (as in effect on the date of the enactment of the Water Resources Development Act of 1996),”.

4. 2014

   Water Resources Reform and Development Act of 2014

   Pub. L. 113–121 title II § 2102(c) · 128 Stat. 1193

   Struck · 26 U.S.C. § 9505(c)(1)

   Pub. L. 113–121 struck out “(as in effect on the date of the enactment of the Water Resources Development Act of 1996)” after “1986”

   Source evidence

   Code amendment note
   Subsec. (c)(1). Pub. L. 113–121 struck out “(as in effect on the date of the enactment of the Water Resources Development Act of 1996)” after “1986”.

   Enacted provision · exact public law section
   (c) Conforming Amendment.— Section 9505(c)(1) of the Internal Revenue Code of 1986 26 USC 9505. is amended by striking “(as in effect on the date of the enactment of the Water Resources Development Act of 1996)”.

5. 2020

   Commerce, Justice, Science, and Related Agencies Appropriations Act, 2021

   Pub. L. 116–260 div. AA title V § 512(c)(3) · 134 Stat. 1182

   Substituted · 26 U.S.C. § 9505(a)(2)

   Pub. L. 116–260 substituted “Great Lakes St. Lawrence Seaway Development Corporation” for “Saint Lawrence Seaway Development Corporation”

   Source evidence

   Code amendment note
   Subsec. (a)(2). Pub. L. 116–260 substituted “Great Lakes St. Lawrence Seaway Development Corporation” for “Saint Lawrence Seaway Development Corporation”.

   Enacted provision · exact public law section
   Sec. 512. None of the funds made available in this Act may be transferred to any department, agency, or instrumentality of the United States Government, except pursuant to a transfer made by, or transfer authority provided in, this Act or any other appropriations Act.

5 of 5 references resolved to an enrolled provision