Maritime Goods Movement Act for the 21st Century

Summary: Maritime Goods Movement Act for the 21st Century - Directs the U.S. Customs and Border Protection (CBP) to impose a Maritime Goods Movement User Fee of 0.125% on all commercial cargo (except a U.S. export) that: (1) is unloaded from or loaded on a commercial vessel at a U.S. port, or (2) enters a U.S. point of entry. Prescribes a special rule prohibiting the imposition of such fee on: (1) cargo (except crude oil with respect to Alaska) loaded on a vessel in a mainland U.S. port and transported for use or consumption in Alaska, Hawaii, or any U.S. possession; (2) cargo loaded on a vessel in Alaska, Hawaii, or any U.S. possession and transported for use or consumption in the U.S. mainland, Alaska, Hawaii, or U.S. possession; (3) the unloading of such cargo in Alaska, Hawaii, or U.S. possession, or U.S. mainland, respectively; or (4) cargo loaded on a vessel in Alaska, Hawaii, or U.S. possession and unloaded in the state or U.S. possession in which loaded, or passengers transported on U.S.-flag vessels operating solely within Alaskan or Hawaiian waters and adjacent international waters. Prohibits imposition of such fee on: (1) on the United States or any U.S. agency, or (2) a nonprofit organization or cooperative for cargo intended for use in humanitarian or development assistance overseas. Requires use of up to $10 million of fees collected during any fiscal year for administrative expenses of the Department of Homeland Security (DHS), the Army Corps of Engineers, and the Department of Transportation (DOT).  Makes certain fee allocations for: (1) harbor maintenance programs; (2) low-use ports; and (3) super donor ports to carry out projects or activities under a competitive grant for maritime improvement projects for movement of goods, as well as for other specified maritime improvement projects for movement of international maritime cargo. Defines &quot;super donor port&quot; as a port for which average expenditures in the 5 previous fiscal years: (1) from the Harbor Maintenance Trust Fund, for fiscal years beginning before enactment of this Act, are less than 10% percent of the total average amount of harbor maintenance taxes collected through landings at the port in such fiscal years; or (2) from the amounts collected for the Maritime Goods Movement User Fee, for fiscal years starting after enactment of this Act, are less than 10% of the total average amount of such fees collected through landings at the port. Establishes a Competitive Grant Program for Goods Movement. Amends the Internal Revenue Code to repeal the harbor maintenance tax. Declares that nothing in this Act shall be construed to prevent application of requirements that locally prevailing wages (Davis-Bacon Act) be paid to various classes of laborers and mechanics working on harbor maintenance improvement projects.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Maritime Goods Movement Act for the 
21st Century''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Commercial cargo.--The term ``commercial cargo''--
                    (A) means--
                            (i) any cargo transported on a commercial 
                        vessel, including passengers transported for 
                        compensation or hire; and
                            (ii) international maritime cargo; and
                    (B) does not include--
                            (i) bunker fuel, ship's stores, sea stores, 
                        or the legitimate equipment necessary to the 
                        operation of a vessel; or
                            (ii) fish or other aquatic animal life 
                        caught and not previously landed on shore.
            (2) Commercial vessel.--The term ``commercial vessel''--
                    (A) means any vessel used--
                            (i) in transporting cargo by water for 
                        compensation or hire; or
                            (ii) in transporting cargo by water in the 
                        business of the owner, lessee, or operator of 
                        the vessel; and
                    (B) does not include any ferry engaged primarily in 
                the ferrying of passengers (including their vehicles) 
                between points within the United States, or between the 
                United States and contiguous countries.
            (3) Ferry.--The term ``ferry'' means any vessel which 
        arrives in the United States on a regular schedule during its 
        operating season at intervals of at least once each business 
        day.
            (4) International maritime cargo.--The term ``international 
        maritime cargo'' means any cargo moved by ship that is imported 
        directly into the United States from a point outside the United 
        States, including--
                    (A) cargo that arrives in the United States by 
                ship; or
                    (B) cargo that is unloaded in an intermediate 
                country and arrives in the United States by another 
                form of transit without being altered in any manner in 
                the intermediate country.
            (5) Low-use port.--The term ``low-use port'' means a port 
        at which not more than 1,000,000 tons of cargo is transported 
        each calendar year.
            (6) Point of entry.--The term ``point of entry'' means a 
        place where commercial cargo enters the United States.
            (7) Port.--
                    (A) In general.--Except as provided in 
                subparagraphs (B) and (C), or otherwise specifically 
                provided in this Act, the term ``port'' means any 
                channel or harbor (or component thereof) in the United 
                States, which--
                            (i) is not an inland waterway; and
                            (ii) is open to public navigation.
                    (B) Exception for certain facilities.--The term 
                ``port'' does not include any channel or harbor with 
                respect to which no Federal funds have been used since 
                1977 for construction, maintenance, or operation, or 
                which was deauthorized by Federal law before 2013.
                    (C) Special rule for the columbia river.--The term 
                ``port'' shall include the channels of the Columbia 
                River in the States of Oregon and Washington only up to 
                the downstream side of the Bonneville Lock and Dam.
            (8) Super donor port.--
                    (A) In general.--The term ``super donor port'' 
                means a port for which average expenditures in the 5 
                previous fiscal years--
                            (i) for fiscal years beginning prior to the 
                        date of the enactment of this Act, from the 
                        Harbor Maintenance Trust Fund pursuant to 
                        section 9505(c)(1) of the Internal Revenue Code 
                        of 1986 (relating to expenditures from the 
                        Harbor Maintenance Trust Fund) are less than 10 
                        percent of the total average amount of harbor 
                        maintenance taxes collected through landings at 
                        such port in such fiscal years; or
                            (ii) for fiscal years beginning after such 
                        date of enactment, from the amounts collected 
                        for the Maritime Goods Movement User Fee are 
                        less than 10 percent of the total average 
                        amount of such Fees collected through landings 
                        at such port.
                    (B) Included expenditures.--The amount of 
                expenditures under subparagraph (A) shall only include 
                expenditures made at such a port in the immediate 
                harbor area containing docks and other facilities 
                utilized for the loading and unloading of foreign 
                waterborne commerce and in any navigational channels in 
                the United States that are necessary for the 
                transportation of such foreign waterborne commerce 
                between such immediate harbor areas and foreign ports.
            (9) Value.--The term ``value'' means--
                    (A) with respect to domestic commercial cargo, the 
                value as determined by standard commercial 
                documentation;
                    (B) with respect to imported commercial cargo, the 
                appraised value for duty as determined under section 
                402 of the Tariff Act of 1930 (19 U.S.C. 1401a); or
                    (C) with respect to the transportation of 
                passengers for hire, the actual charge paid for such 
                service or the prevailing charge for comparable service 
                if no actual charge is paid.

SEC. 3. ESTABLISHMENT OF MARITIME GOODS MOVEMENT USER FEE.

    (a) Establishment of Fee.--
            (1) In general.--Except as otherwise provided in this 
        section, there is imposed a Maritime Goods Movement User Fee on 
        all commercial cargo--
                    (A) unloaded from or loaded on a commercial vessel 
                at a port; or
                    (B) that enters the United States at a point of 
                entry.
            (2) Effective date.--The Maritime Goods Movement User Fee 
        shall be imposed on commercial cargo under paragraph (1) 
        beginning on October 1 of the first fiscal year beginning after 
        the date of the enactment of this Act.
    (b) Fee Amount.--The amount of the Maritime Goods Movement User Fee 
shall be an amount equal to 0.125 percent of the value of the 
commercial cargo.
    (c) Collection of Fee.--The Maritime Goods Movement User Fee shall 
be collected by U.S. Customs and Border Protection.
    (d) Time of Imposition of Fee.--The Maritime Goods Movement User 
Fee shall be imposed on commercial cargo at the time--
            (1) the commercial cargo is unloaded from or loaded on a 
        commercial vessel at a port in the United States; or
            (2) the commercial cargo enters the United States at a 
        point of entry.
    (e) Inapplicability to Cargo.--No Maritime Goods Movement User Fee 
shall be imposed under this section on any export of the United States.
    (f) Coordination of Fee Where Transportation Subject to Tax Imposed 
Under 4042 of the Internal Revenue Code.--No Maritime Goods Movement 
User Fee shall be imposed under this section with respect to the 
loading or unloading of any cargo on or from a vessel if any fuel of 
such vessel has been (or will be) subject to the tax imposed by section 
4042 of the Internal Revenue Code of 1986 (relating to tax on fuels 
used in commercial transportation on inland waterways).
    (g) Special Rule for Alaska, Hawaii, and Possessions.--
            (1) In general.--No Maritime Goods Movement User Fee shall 
        be imposed on--
                    (A) cargo loaded on a vessel in a port in the 
                United States mainland for transportation to Alaska, 
                Hawaii, or any possession of the United States for 
                ultimate use or consumption in Alaska, Hawaii, or any 
                possession of the United States;
                    (B) cargo loaded on a vessel in Alaska, Hawaii, or 
                any possession of the United States for transportation 
                to the United States mainland, Alaska, Hawaii, or such 
                a possession for ultimate use or consumption in the 
                United States mainland, Alaska, Hawaii, or such a 
                possession;
                    (C) the unloading of cargo described in 
                subparagraph (A) or (B) in Alaska, Hawaii, or any 
                possession of the United States, or in the United 
                States mainland, respectively; or
                    (D) cargo loaded on a vessel in Alaska, Hawaii, or 
                a possession of the United States and unloaded in the 
                State or possession in which loaded, or passengers 
                transported on United States flag vessels operating 
                solely within the State waters of Alaska or Hawaii and 
                adjacent international waters.
            (2) Cargo.--For purposes of this subsection, the term 
        ``cargo'' does not include crude oil with respect to Alaska.
            (3) United states mainland.--For purposes of this section, 
        the term ``United States mainland'' means the continental 
        United States (not including Alaska).
    (h) Special Rules.--Except as provided by regulations:
            (1) Fee imposed only once.--The Maritime Goods Movement 
        User Fee shall be imposed on the same commercial cargo only 1 
        time.
            (2) Exception for intraport movements.--Under regulations, 
        no Maritime Goods Movement User Fee shall be imposed on the 
        mere movement of commercial cargo within a port.
            (3) Relay cargo.--Only 1 Maritime Goods Movement User Fee 
        shall be imposed on cargo (moving under a single bill of 
        lading) which is unloaded from one vessel and loaded onto 
        another vessel at any port in the United States for relay to or 
        from any port in Alaska, Hawaii, or any possession of the 
        United States. For purposes of this paragraph, the term 
        ``cargo'' does not include any item not treated as cargo under 
        subsection (g)(2).
    (i) Exemption for United States.--No Maritime Goods Movement User 
Fee shall be imposed on the United States or any agency or 
instrumentality thereof.
    (j) Exemption for Humanitarian and Development Assistance Cargos.--
No Maritime Goods Movement User Fee shall be imposed on any nonprofit 
organization or cooperative for cargo which is owned or financed by 
such nonprofit organization or cooperative and which is certified by 
the U.S. Customs and Border Protection as intended for use in 
humanitarian or development assistance overseas.
    (k) Limitation on Collection of Fee.--No fee may be collected under 
this section except to the extent that the expenditure of the fee to 
pay the costs of activities and services for which the fee is imposed 
is provided for in advance in an appropriations Act.
    (l) Receipts Credited as Offsetting Collections.--Notwithstanding 
section 3302 of title 31, United States Code, any fee collected under 
this section--
            (1) shall be credited as offsetting collections to the 
        accounts that finance the activities and services detailed in 
        section 4;
            (2) shall be available for expenditure only to pay the 
        costs of activities and services detailed in section 4; and
            (3) shall remain available until expended.

SEC. 4. EXPENDITURES OF MARITIME GOODS MOVEMENT USER FEE.

    (a) Administrative Costs.--Up to $10,000,000 of the amount of the 
Maritime Goods Movement User Fees collected during any fiscal year 
shall be used for payment of expenses of administration incurred by the 
Department of Homeland Security, the Army Corps of Engineers, and the 
Department of Transportation.
    (b) Other Expenditures.--The amounts of the Maritime Goods Movement 
User Fees collected for a fiscal year that are not used for 
administration under subsection (a) shall be allocated as follows:
            (1) Harbor maintenance programs.--For the first 5 fiscal 
        years beginning after the date of the enactment of this Act, 95 
        percent, and for each fiscal year thereafter 80 percent, of 
        such amounts shall be available to pay up to 100 percent of the 
        eligible operations and maintenance costs assigned to 
        commercial navigation of all harbors and inland harbors within 
        the United States, as authorized by section 210(a)(2) of the 
        Water Resources Development Act of 1986 (33 U.S.C. 2238(a)(2)), 
        including the Federal share of the cost of--
                    (A) maintenance of Federal navigation projects to 
                their authorized depths and widths;
                    (B) disposal of maintenance dredged material;
                    (C) construction and maintenance of dredged 
                material placement facilities;
                    (D) projects or activities for the beneficial use 
                of dredged material or sand mitigation;
                    (E) jetties, breakwaters, bridges, and other 
                navigation structures; and
                    (F) related studies and surveys.
            (2) Low-use ports.--Of the amounts made available each 
        fiscal year for harbor maintenance programs under paragraph 
        (1), up to 8 percent shall be allocated for low-use ports. 
        Special emphasis shall be placed on low-use ports where there 
        is a Coast Guard presence and low-use ports which the Coast 
        Guard determines to be restricted navigation areas or harbors 
        of refuge.
            (3) Competitive grant program for goods movement.--
                    (A) Super donor ports.--For each fiscal year 
                beginning with the sixth fiscal year beginning after 
                the date of the enactment of this Act, 15 percent of 
                the amounts of the Maritime Goods Movement User Fee not 
                used for administration under subsection (a), shall be 
                allocated to super donor ports to carry out projects or 
                activities described in paragraphs (1), (2), and (3) of 
                section 5(e).
                    (B) Other uses.--For each fiscal year beginning 
                after the date of the enactment of this Act, 5 percent 
                of the amounts of the Maritime Goods Movement User Fee 
                not used for administration under subsection (a) shall 
                be allocated to carry out projects or activities 
                described in paragraphs (4), (5), and (6) of subsection 
                5(e).

SEC. 5. COMPETITIVE GRANT PROGRAM FOR GOODS MOVEMENT.

    (a) Establishment of Grant Program.--There is established a 
Competitive Grant Program for Goods Movement to be administered by the 
Secretary of Transportation in consultation with the Assistant 
Secretary of the Army for Civil Works.
    (b) Purpose.--The purpose of the Competitive Grant Program for 
Goods Movement is to provide financial assistance for capital 
investments that improve the efficiency of the transportation system of 
the United States to move international maritime cargo.
    (c) Project Eligibility.--
            (1) Minimum number of grantees.--For each fiscal year, 
        there shall be no less than--
                    (A) 3 grantees that are super donor ports; and
                    (B) 3 grantees that are eligible entities under 
                subsection (d).
            (2) Cost-share.--The Federal cost share of a project 
        awarded a grant under this section shall be no more than 50 
        percent of the total cost.
    (d) Eligible Entity.--A grant under this section may only be 
awarded to a State or local government entity, including a port 
authority.
    (e) Eligible Projects.--A grant awarded under this section may be 
used for the following:
            (1) Any in-water improvement in the navigable waters in or 
        near such port that the Secretary of the Army is authorized to 
        make, including environmental remediation and habitat 
        mitigation if certified by the Assistant Secretary to improve 
        the movement of international maritime cargo.
            (2) Any in water improvement in berthing areas in such port 
        pursuant to a channel widening or deepening project.
            (3) Maintenance of berthing areas adjacent to navigational 
        channels in such port.
            (4) Improvements to an intermodal corridor facility project 
        to benefit international maritime cargo as certified by the 
        Secretary of Transportation or designee, in consultation with 
        the Assistant Secretary of the Army for Civil Works or 
        designee.
            (5) Improvements to a land port of entry project to benefit 
        international maritime cargo as certified by the Secretary of 
        Transportation or designee, in consultation with the Assistant 
        Secretary of the Army for Civil Works or designee.
            (6) A project that improves access to a port or intermodal 
        terminal facility to benefit international maritime cargo as 
        certified by the Secretary of Transportation or designee, in 
        consultation with the Assistant Secretary of the Army for Civil 
        Works or designee.

SEC. 6. REPEAL OF HARBOR MAINTENANCE TAX.

    (a) In General.--Subchapter A of chapter 36 of the Internal Revenue 
Code of 1986 is repealed.
    (b) Conforming Amendment.--The table of subchapters for chapter 36 
of the Internal Revenue Code of 1986 is amended by striking the item 
relating to subchapter A.
    (c) Effective Date.--The amendments made by this section shall 
apply to port uses (as defined in section 4462 of such Code, as in 
effect on the day before the date of the enactment of this Act) on or 
after October 1 of the first fiscal year beginning after the date of 
the enactment of this Act.

SEC. 7. TREATMENT OF BALANCES FROM THE HARBOR MAINTENANCE TRUST FUND.

    Any remaining balances in the Harbor Maintenance Trust Fund 
established by section 9505 of the Internal Revenue Code of 1986 
(relating to expenditures from the Harbor Maintenance Trust Fund) shall 
remain available until expended in accordance with the requirements of 
subsection (c) of that section.

SEC. 8. APPLICATION OF WAGE REQUIREMENTS.

    Nothing in this Act shall be construed to prevent the application 
of wage requirements otherwise applicable to harbor maintenance 
improvement projects on the date of enactment of this Act.