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26 U.S.C. § 9506 — Harbor Maintenance 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 “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.
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Source location: Title 26, Chapter 98, § 9506; 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 “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.
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Federal law — U.S. Code and appendices · legal_authorities
Any navigation project for a harbor or inland harbor authorized by this subchapter or any other provision of law enacted before, on, or after November 17, 1986, may be constructed in usable increments.
Source: Supplied U.S. Code snapshot — release unconfirmed · 33 U.S.C. § 2238
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Notwithstanding [section 988 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section988&num=0&edition=prelim) or any other provision of law, the Corporation shall not collect any charge or toll established pursuant to [section 988 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section988&num=0&edition=prelim) with respect to a commercial vessel (as defined in [section 4462(a)(4) of title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4462/a/4&num=0&edition=prelim)).
**(b)** The Corporation will maintain a record of the annual amount of each charge or toll that would have been collected with respect to each such commercial vessel if it were not for paragraph (a) of this section.
Source: Supplied U.S. Code snapshot — release unconfirmed · 33 U.S.C. § 988a
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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.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 9507
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Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section 1801, Pub. L. 95–502, title II, § 203, Oct. 21, 1978, 92 Stat. 1697, established Inland Waterways Trust Fund. See [section 9506 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9506&num=0&edition=prelim), Internal Revenue Code.
Section 1802, Pub. L. 95–502, title II, § 204, Oct. 21, 1978, 92 Stat. 1698, made Inland Waterways Trust Fund available for expenditures for navigation construction and rehabilitation projects on inland waterways. See [section 9506 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9506&num=0&edition=prelim).
#### Effective Date of Repeal
Repeal effective Jan. 1, 1987, see section 1405(d)(1) of Pub. L. 99–662, set out as an Effective Date note under [section 9506 of Title 26](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section9506&num=0&edition=prelim), Internal Revenue Code.
Source: Supplied U.S. Code snapshot — release unconfirmed · 33 U.S.C. § 1801, 1802
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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. § 9506
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