< Back to H.R. 1806 (103rd Congress, 1993–1994)

Text of To amend the Internal Revenue Code of 1986 to exempt transportation on certain ferries from the excise tax on transportation ...

...tax on transportation of passengers by water.

This bill was introduced on April 22, 1993, in a previous session of Congress, but was not enacted. The text of the bill below is as of Apr 22, 1993 (Introduced).

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Source: GPO

HR 1806 IH

103d CONGRESS

1st Session

H. R. 1806

To amend the Internal Revenue Code of 1986 to exempt transportation on certain ferries from the excise tax on transportation of passengers by water.

IN THE HOUSE OF REPRESENTATIVES

April 22, 1993

Mr. ANDREWS of Maine introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to exempt transportation on certain ferries from the excise tax on transportation of passengers by water.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. EXEMPTION FOR TRANSPORTATION ON CERTAIN FERRIES.

    (a) GENERAL RULE- Subparagraph (B) of section 4472(1) of the Internal Revenue Code of 1986 (relating to exception for certain voyages on passenger vessels) is amended to read as follows:

        ‘(B) EXCEPTION FOR CERTAIN VOYAGES- The term ‘covered voyage’ shall not include--

          ‘(i) a voyage of a passenger vessel of less than 12 hours between 2 ports in the United States, and

          ‘(ii) a voyage of less than 12 hours on a ferry between a port in the United States and a port outside the United States.

        For purposes of the preceding sentence, the term ‘ferry’ means any vessel if normally no more than 50 percent of the passengers on any voyage of such vessel return to the port where such voyage began on the 1st return of such vessel to such port.’

    (b) EFFECTIVE DATE- The amendment made by subsection (a) shall apply to voyages beginning after December 31, 1989; except that--

      (1) no refund of any tax paid before the date of the enactment of this Act shall be made by reason of such amendment, and

      (2) any tax collected from the passenger before the date of the enactment of this Act shall be remitted to the United States.