S. 1450 · 113th Congress
A bill to amend the Internal Revenue Code of 1986 to impose an ad valorem excise tax on certain passenger…
Full title
A bill to amend the Internal Revenue Code of 1986 to impose an ad valorem excise tax on certain passenger cruise voyages, and for other purposes.
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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
RockefellerSponsorNo cosponsors.
Amends the Internal Revenue Code to impose a 5% excise tax on persons providing a covered passenger cruise. Defines "covered passenger cruise" as a voyage of a commercial passenger cruise vessel that extends over one or more nights and during which passengers embark and disembark the vessel in the United States.
What it does: CRS summary · Introduced in Senate · Aug 1, 2013
Amends the Internal Revenue Code to impose a 5% excise tax on persons providing a covered passenger cruise. Defines "covered passenger cruise" as a voyage of a commercial passenger cruise vessel that extends over one or more nights and during which passengers embark and disembark the vessel in the United States. Defines "passenger cruise vessel" as any passenger vessel having berth or stateroom accommodations for at least 250 passengers and that is used in the business of carrying passengers for hire.
Establishes in the Treasury the Intermodal Infrastructure Trust Fund to be funded by the per passenger excise tax. Allows expenditures from such Fund for specified transportation improvements.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: A bill to amend the Internal Revenue Code of 1986 to impose an ad valorem excise tax on certain passenger cruise voyages, and for other purposes.
Latest action (Aug 1, 2013): Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6223)
Policy area: Taxation · Origin: Senate · Introduced: Aug 1, 2013
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.