26 U.S.C. § 9505 — Harbor Maintenance Trust Fund

Page 4144 TITLE 26—INTERNAL REVENUE CODE § 9505 EFFECTIVE DATE OF 2005 AMENDMENTS Pub. L. 109–74, title III, § 301(b), Sept. 29, 2005, 119 Stat. 2032, provided that: ‘‘The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Sept. 29, 2005].’’ Amendment by section 11115(b)(1)–(2)(D), (c) of Pub. L. 109–59 effective Oct. 1, 2005, see section 11115(d) of Pub. L. 109–59, set out as a note under section 551 of Title 6, Domestic Security. Pub. L. 109–59, title XI, § 11151(f)(2), Aug. 10, 2005, 119 Stat. 1969, provided that: ‘‘The amendment made by subsection (c) [amending this section] shall take effect as if included in the provision of the Transportation Equity Act for the 21st Century [Pub. L. 105–178] to which it relates.’’ Amendment by section 7(b) of Pub. L. 109–42 effective July 30, 2005, and amendment by section 7(d)(2), (3) of Pub. L. 109–42 effective Aug. 10, 2005, see section 7(e) of Pub. L. 109–42, set out as a note under section 9503 of this title. EFFECTIVE DATE OF 1998 AMENDMENT Title IX of Pub. L. 105–206 effective simultaneously with enactment of Pub. L. 105–178 and to be treated as included in Pub. L. 105–178 at time of enactment, and provisions of Pub. L. 105–178, as in effect on day before July 22, 1998, that are amended by title IX of Pub. L. 105–206 to be treated as not enacted, see section 9016 of Pub. L. 105–206, set out as a note under section 101 of Title 23, Highways. EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105–130 effective Oct. 1, 1997, see section 9(d) of Pub. L. 105–130, set out as a note under section 9503 of this title. EFFECTIVE DATE OF 1990 AMENDMENT Amendment by Pub. L. 101–508 effective Dec. 1, 1990, see section 11211(i)(4) of Pub. L. 101–508, set out as a note under section 9503 of this title. EFFECTIVE DATE OF 1988 AMENDMENTS Amendment by Pub. L. 100–448 effective Oct. 1, 1988, see section 6(e) of Pub. L. 100–448, set out as a note under section 777 of Title 16, Conservation. Amendment by Pub. L. 100–418 effective Jan. 1, 1989, and applicable with respect to articles entered on or after such date, see section 1217(b)(1) of Pub. L. 100–418, set out as an Effective Date note under section 3001 of Title 19, Customs Duties. EFFECTIVE DATE Pub. L. 98–369, div. A, title X, § 1016(e), July 18, 1984, 98 Stat. 1021, provided that: ‘‘(1) IN GENERAL.—The amendments made by this sec- tion [enacting this section, amending section 9503 of this title, and repealing section 13107 of Title 46, Ship- ping] shall take effect on October 1, 1984. ‘‘(2) BOAT SAFETY ACCOUNT TREATED AS CONTINUATION OF NATIONAL RECREATIONAL BOATING SAFETY AND FACILI- TIES IMPROVEMENT FUND.—The Boat Safety Account in the Aquatic Resources Trust Fund established by the amendments made by this section shall be treated for all purposes of law as the continuation of the National Recreational Boating Safety and Facilities Improve- ment Fund established by [former] section 13107 of title 46, United States Code. Any reference in any law to the National Recreational Boating Safety and Facilities Improvement Fund established by such section shall be deemed to include (wherever appropriate) a reference to such Boat Safety Account.’’ CONSTRUCTION OF 2006 AMENDMENT Pub. L. 110–181, div. C, title XXXV, § 3529(c)(2), Jan. 28, 2008, 122 Stat. 603, provided that: ‘‘The provisions re- pealed by paragraph (1) [sections 9(a), 15(21), (33)(A)–(D)(i), and 16(c)(2) of Pub. L. 109–304, amending this section and sections 6101, 70117, 70118, 70120, and 70121 of Title 46, Shipping] shall be treated as if never enacted.’’ § 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’’, con- sisting 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 appro- priation Acts, for making expenditures— (1) to carry out section 210 of the Water Re- sources 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 admin- istration 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.) Editorial Notes REFERENCES IN TEXT Section 13 of the Act of May 13, 1954, referred to in subsecs. (a)(2) and (c)(2), is classified to section 988a of Title 33, Navigation and Navigable Waters. Section 210 of the Water Resources Development Act of 1986, referred to in subsec. (c)(1), is classified to sec- tion 2238 of Title 33, Navigation and Navigable Waters. AMENDMENTS 2020—Subsec. (a)(2). Pub. L. 116–260 substituted ‘‘Great Lakes St. Lawrence Seaway Development Cor- poration’’ for ‘‘Saint Lawrence Seaway Development Corporation’’. 2014—Subsec. (c)(1). Pub. L. 113–121 struck out ‘‘(as in effect on the date of the enactment of the Water Re- sources Development Act of 1996)’’ after ‘‘1986’’. 1996—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 De- velopment Act of 1986 (as in effect on the date of enact- ment of this section),’’. 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 Stat. 3077. § 9506. Inland Waterways 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 ‘‘Inland Waterways Trust Fund’’, consisting of such amounts as may be appropriated or cred- ited to such Trust Fund as provided in this sec- tion or section 9602(b). (b) Transfer to Trust Fund of amounts equiva- lent 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 pre- ceding sentence shall apply only to so much of such taxes as are attributable to the Inland Wa- terways 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 appropria- tion Acts, for making construction and reha- bilitation 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 1⁄2 of the cost of any construc- tion to which section 102(a) of the Water Re- sources Development Act of 1986 applies (as in effect on the date of the enactment of this sec- tion) may be paid from the Inland Waterways Trust Fund. (Added Pub. L. 99–662, title XIV, § 1405(a), Nov. 17, 1986, 100 Stat. 4271; amended Pub. L. 99–499, title V, § 521(b)(3), Oct. 17, 1986, 100 Stat. 1778; Pub. L. 100–647, title I, § 1018(u)(18), Nov. 10, 1988, 102 Stat. 3591.) Editorial Notes REFERENCES IN TEXT Section 206 of the Inland Waterways Revenue Act of 1978, as in effect on the date of the enactment of this section, referred to in subsec. (c)(1), is classified to sec- tion 1804 of Title 33, Navigation and Navigable Waters. The date of the enactment of section 9506 of this title is the date of enactment of Pub. L. 99–662, which was approved Nov. 17, 1986. Section 102(a) of the Water Resources Development Act of 1986 (as in effect on the date of enactment of this section), referred to in subsec. (c)(2), is classified to sec- tion 2212(a) of Title 33. The date of enactment of sec- tion 9506 of this title is the date of enactment of Pub. L. 99–662, which was approved Nov. 17, 1986. AMENDMENTS 1988—Subsec. (b). Pub. L. 100–647 made technical cor- rections to directory language of Pub. L. 99–499, § 521(b)(3), see 1986 Amendment note below. 1986—Subsec. (b). Pub. L. 99–499, as amended by Pub. L. 100–647, § 1018(u)(18), inserted at end ‘‘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).’’ Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–499 effective Jan. 1, 1987, see section 521(e) of Pub. L. 99–499, set out as a note under section 4041 of this title. EFFECTIVE DATE Pub. L. 99–662, title XIV, § 1405(d), Nov. 17, 1986, 100 Stat. 4271, provided that: ‘‘(1) IN GENERAL.—The amendments made by this sec- tion [enacting this section and repealing sections 1801 and 1802 of Title 33, Navigation and Navigable Waters] shall take effect on January 1, 1987. ‘‘(2) INLAND WATERWAYS TRUST FUND TREATED AS CON- TINUATION OF OLD TRUST FUND.—The Inland Waterways Trust Fund established by the amendments made by this section shall be treated for all purposes of law as a continuation of the Inland Waterways Trust Fund es- tablished by section 203 of the Inland Waterways Rev- enue Act of 1978 [former 33 U.S.C. 1801]. Any reference in any law to the Inland Waterways Trust Fund estab- lished by such section 203 shall be deemed to include (wherever appropriate) a reference to the Inland Water- ways Trust Fund established by this section.’’ § 9507. Hazardous Substance Superfund (a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the