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26 U.S.C. § 9507 — Inland Waterways Trust Fund
Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of Trust Fund** There is hereby established in the Treasury of the United States a trust fund to be known as the “Inland Waterways Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
**(b) Transfer to Trust Fund of amounts equivalent to certain taxes** There are hereby appropriated to the Inland Waterways Trust Fund amounts equivalent to the taxes received in the Treasury under section 4042 (relating to tax on fuel used in commercial transportation on inland waterways). The preceding sentence shall apply only to so much of such taxes as are attributable to the Inland Waterways Trust Fund financing rate under section 4042(b).
**(c) Expenditures from Trust Fund**
(1) **In general** — Except as provided in paragraph (2), amounts in the Inland Waterways Trust Fund shall be available, as provided by appropriation Acts, for making construction and rehabilitation expenditures for navigation on the inland and coastal waterways of the United States described in section 206 of the Inland Waterways Revenue Act of 1978, as in effect on the date of the enactment of this section.
(2) **Exception for certain projects** — Not more than ½ of the cost of any construction to which section 102(a) of the Water Resources Development Act of 1986 applies (as in effect on the date of the enactment of this section) may be paid from the Inland Waterways Trust Fund.
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Stable record: federal_law:legal_authorities:record_usc_91039d417a074f82e5fb37b6
Source file: Laws/federal/codes/united-states-code/title-26/section-9507-inland-waterways-trust-fund--46972cb00e.md
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Source location: Title 26, Chapter 98, § 9507; chapter-098-trust-fund-code.md
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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 “Inland Waterways Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).
**(b) Transfer to Trust Fund of amounts equivalent to certain taxes** There are hereby appropriated to the Inland Waterways Trust Fund amounts equivalent to the taxes received in the Treasury under section 4042 (relating to tax on fuel used in commercial transportation on inland waterways). The preceding sentence shall apply only to so much of such taxes as are attributable to the Inland Waterways Trust Fund financing rate under section 4042(b).
**(c) Expenditures from Trust Fund**
(1) **In general** — Except as provided in paragraph (2), amounts in the Inland Waterways Trust Fund shall be available, as provided by appropriation Acts, for making construction and rehabilitation expenditures for navigation on the inland and coastal waterways of the United States described in section 206 of the Inland Waterways Revenue Act of 1978, as in effect on the date of the enactment of this section.
(2) **Exception for certain projects** — Not more than ½ of the cost of any construction to which section 102(a) of the Water Resources Development Act of 1986 applies (as in effect on the date of the enactment of this section) may be paid from the Inland Waterways Trust Fund.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9506
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Diesel fuel and special motor fuels**
(1) **Tax on diesel fuel and kerosene in certain cases**
(A) *In general* — There is hereby imposed a tax on any liquid other than gasoline (as defined in section 4083)—
(i) sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle or a diesel-powered train for use as a fuel in such vehicle or train, or
(ii) used by any person as a fuel in a diesel-powered highway vehicle or a diesel-powered train unless there was a taxable sale of such fuel under clause (i).
(B) *Exemption for previously taxed fuel* — No tax shall be imposed by this paragraph on the sale or use of any liquid if tax was imposed on such liquid under section 4081 (other than such tax at the Leaking Underground Storage Tank Trust Fund financing rate) and the tax thereon was not credited or refunded.
(C) *Rate of tax*
(i) *In general* — Except as otherwise provided in this subparagraph, the rate of the tax imposed by this paragraph shall be the rate of tax specified in section 4081(a)(2)(A) on diesel fuel which is in effect at the time of such sale or use.
(ii) *Rate of tax on trains* — In the case of any sale for use, or use, of diesel fuel in a train, the rate of tax imposed by this paragraph shall be—
(I) 3.3 cents per gallon after December 31, 2004, and before July 1, 2005,
(II) 2.3 cents per gallon after June 30, 2005, and before January 1, 2007, and
(III) 0 after December 31, 2006.
(iii) *Rate of tax on certain buses*
(I) *In general* — Except as provided in subclause (II), in the case of fuel sold for use or used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the rate of tax imposed by this paragraph shall be 7.3 cents
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4041
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Federal law — U.S. Code and appendices · legal_authorities
For purposes of [section 4042 of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4042&num=0&edition=prelim) (relating to tax on fuel used in commercial transportation on inland waterways) and for purposes of section 1802 11 See References in Text note below. of this title, the following inland and intracoastal waterways of the United States are described in this section:
(1) Alabama-Coosa Rivers: From junction with the Tombigbee River at river mile (hereinafter referred to as RM) 0 to junction with Coosa River at RM 314.
(2) Allegheny River: From confluence with the Monongahela River to form the Ohio River at RM 0 to the head of the existing project at East Brady, Pennsylvania, RM 72.
(3) Apalachicola-Chattahoochee and Flint Rivers: Apalachicola River from mouth at Apalachicola Bay (intersection with the Gulf Intracoastal Waterway) RM 0 to junction with Chattachoochee 22 So in original. Probably should be “Chattahoochee”. and Flint Rivers at RM 107.8. Chattachoochee 2 River from junction with Apalachicola and Flint Rivers at RM 0 to Columbus, Georgia, at RM 155 and Flint River, from junction with Apalachicola and Chattahoochee Rivers at RM 0 to Bainbridge, Georgia, at RM 28.
(4) Arkansas River (McClellan-Kerr Arkansas River Navigation System): From junction with Mississippi River at RM 0 to port of Catoosa, Oklahoma, at RM 448.2.
(5) Atchafalaya River: From RM 0 at its intersection with the Gulf Intracoastal Waterway at Morgan City, Louisiana, upstream to junction with Red River at RM 116.8.
(6) Atlantic Intracoastal Waterway: Two inland water routes approximately paralleling the Atlantic coast between Norfolk, Virginia, and Miami, Florida, for 1,192 miles via both the Albermarle 33 So in original. Probably should be “Albemarl
Source: Supplied U.S. Code snapshot — release unconfirmed · 33 U.S.C. § 1804
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General Rule** There is hereby imposed a tax at the rate specified in subsection (c) on—
(1) crude oil received at a United States refinery, and
(2) petroleum products entered into the United States for consumption, use, or warehousing.
**(b) Tax on certain uses and exportation**
(1) **In general** — If—
(A) any domestic crude oil is used in or exported from the United States, and
(B) before such use or exportation, no tax was imposed on such crude oil under subsection (a),
then a tax at the rate specified in subsection (c) is hereby imposed on such crude oil.
(2) **Exception for use on premises where produced** — Paragraph (1) shall not apply to any use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced.
**(c) Rate of tax**
(1) **In general** — The rate of the taxes imposed by this section is the sum of—
(A) the Hazardous Substance Superfund financing rate, and
(B) the Oil Spill Liability Trust Fund financing rate.
(2) **Rates** — For purposes of paragraph (1)—
(A) the Hazardous Substance Superfund financing rate is 16.4 cents a barrel, and
(B) the Oil Spill Liability Trust Fund financing rate is—
(i) in the case of crude oil received or petroleum products entered before January 1, 2017, 8 cents a barrel, and
(ii) in the case of crude oil received or petroleum products entered after December 31, 2016, 9 cents a barrel.
(3) **Adjustment for inflation**
(A) *In general* — In the case of a year beginning after 2023, the amount in paragraph (2)(A) shall be increased by an amount equal to—
(i) such amount, multiplied by
(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting “calendar year 2022” for “calendar y
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 4611
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Federal law — U.S. Code and appendices · legal_authorities
For purpose of this subchapter—
(1) The term “act of God” means an unanticipated grave natural disaster or other natural phenomenon of an exceptional, inevitable, and irresistible character, the effects of which could not have been prevented or avoided by the exercise of due care or foresight.
(2) The term “Administrator” means the Administrator of the United States Environmental Protection Agency.
(3) The term “barrel” means forty-two United States gallons at sixty degrees Fahrenheit.
(4) The term “claim” means a demand in writing for a sum certain.
(5) The term “claimant” means any person who presents a claim for compensation under this chapter.
(6) The term “damages” means damages for injury or loss of natural resources as set forth in section 9607(a) or 9611(b) of this title.
(7) The term “drinking water supply” means any raw or finished water source that is or may be used by a public water system (as defined in the Safe Drinking Water Act [[42 U.S.C. 300f](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section300f&num=0&edition=prelim) et seq.]) or as drinking water by one or more individuals.
(8) The term “environment” means (A) the navigable waters, the waters of the contiguous zone, and the ocean waters of which the natural resources are under the exclusive management authority of the United States under the Magnuson-Stevens Fishery Conservation and Management Act [[16 U.S.C. 1801](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section1801&num=0&edition=prelim) et seq.], and (B) any other surface water, ground water, drinking water supply, land surface or subsurface strata, or ambient air within the United States or under the jurisdiction of the United States.
(9) The term “facility” means (A) any building, st
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 9601
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section 9631, Pub. L. 96–510, title II, § 221, Dec. 11, 1980, 94 Stat. 2801; Pub. L. 99–499, title II, § 204, Oct. 17, 1986, 100 Stat. 1696, provided for establishment of a Hazardous Substances Superfund, so redesignated by section 204 of Pub. L. 99–499. See [section 9507 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9507&num=0&edition=prelim), Internal Revenue Code.
Section 9632, Pub. L. 96–510, title II, § 222, Dec. 11, 1980, 94 Stat. 2802, limited liability of United States to amount in Trust Fund.
Section 9633, Pub. L. 96–510, title II, § 223, Dec. 11, 1980, 94 Stat. 2802, contained administrative provisions.
#### Effective Date of Repeal
Repeal by Pub. L. 99–499 effective Jan. 1, 1987, see section 517(e) of Pub. L. 99–499, set out as an Effective Date note under [section 9507 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9507&num=0&edition=prelim), Internal Revenue Code.
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 9631 to 9633
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Federal law — U.S. Code and appendices · legal_authorities
Page 4145
TITLE 26—INTERNAL REVENUE CODE
§ 9507
1993—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 in-
curred—
‘‘(A) by the Department of the Treasury in admin-
istering subchapter A of chapter 36 (relating to har-
bor 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 Consoli-
dated Omnibus Budget Reconciliation Act of 1985.’’
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1993 AMENDMENT
Pub. L. 103–182, title VI, § 683(b), Dec. 8, 1993, 107 Stat.
2218, which provided that the amendment made by sec-
tion 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, effec-
tive on the date the USMCA entered into force (July 1,
2020).
EFFECTIVE DATE
Pub. L. 99–662, title XIV, § 1403(d), Nov. 17, 1986, 100
Stat. 4270, provided that: ‘‘The amendments made by
this section [enacting this section] shall take effect on
April 1, 1987.’’
HARBOR MAINTENANCE TRUST FUND DEPOSITS AND
EXPENDITURES
Pub. L. 102–580, title III, § 330, Oct. 31, 1992, 106 Stat.
4851, as amended by Pub. L. 116–260, div. AA, title I,
§ 103, Dec. 27, 2020, 134 Stat. 2621, which authorized the
President to transmit to the Committee on Transpor-
tation and Infrastructure of the House of Representa-
tives and the Committee on Environment and Public
Works of the Senate an annual report on expenditures
from and deposits into the Harbor Maintenance Trust
Fund, was repealed by Pub. L. 118–272, div. A, title II,
§ 1206(d)(2), Jan. 4, 2025, 138 S
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 9507
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.