Harbor Maintenance Trust Fund Reform Act of 2017

To require full spending of the Harbor Maintenance Trust Fund, to provide for expanded uses of the Fund, and to prevent cargo diversion, and for other purposes. 1. Short title This Act may be cited as the Harbor Maintenance Trust Fund Reform Act of 2017 2. Reform of spending from the Harbor Maintenance Trust Fund (a) In general Section 9505(c) (c) Expenditures from Harbor Maintenance Trust Fund (1) Required distributions (A) In general In the case of any fiscal year beginning after September 30, 2017, so much of the amounts in the Harbor Maintenance Trust Fund as is equal to the applicable amount shall be available, without appropriation, for making expenditures— (i) to carry out section 210 of the Water Resources Development Act of 1986, (ii) 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 (iii) 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). (B) Applicable amount For purposes of subparagraph (A), the applicable amount for any fiscal year is an amount equal to the sum of— (i) the amount of taxes received in the Treasury under section 4461 for the immediately preceding fiscal year, plus (ii) any amounts credited to the Harbor Maintenance Trust Fund under section 9602(b) which is attributable to the portion of the amounts described in clause (i) that are deposited in such Trust Fund. (C) Allocation of amounts Of the amounts available under this paragraph for any fiscal year— (i) $5,000,000 shall be available for purposes described in subparagraph (A)(iii), (ii) $40,000,000 shall be available for purposes described in subparagraph (A)(ii), and (iii) the remainder shall be available for purposes described in subparagraph (A)(i). (2) Other amounts The amounts in the Harbor Maintenance Trust Fund after application of paragraph (1) shall be available, as provided in appropriations Acts, for making expenditures for purposes described in paragraph (1)(A). . (b) Effective date The amendment made by this section shall apply to fiscal years beginning after the date of the enactment of this Act. 3. Additional measures at donor ports and energy transfer ports Section 2106 of the Water Resources Reform and Development Act of 2014 ( 33 U.S.C. 2238c (1) in subsection (b)— (A) in paragraph (1), by striking Subject to the availability of appropriations, the Secretary may The Secretary shall (B) in paragraph (2)— (i) in subparagraph (B), by striking ; and (ii) in subparagraph (C)(ii), by striking the period at the end and inserting ; and (iii) by adding at the end the following: (D) shall be provided in equal amounts for each fiscal year to— (i) donor ports and medium-sized donor ports; and (ii) energy transfer ports. ; (2) by striking subsection (f); and (3) by redesignating subsection (g) as subsection (f). 4. Expenditures from the harbor maintenance trust fund (a) Operation and maintenance of harbor projects Section 210(c) of the Water Resources Development Act of 1986 ( 33 U.S.C. 2238(c) (1) in paragraph (3), by striking fiscal year 2012 fiscal year 2016 (2) by redesignating paragraph (4) as paragraph (5); and (3) by inserting after paragraph (3) the following: (4) Certain donor ports and energy transfer ports The Secretary shall allocate to carry out activities under section 2106(c) of the Water Resources Reform and Development Act of 2014 ( 33 U.S.C. 2238c(c) . (b) Definition of expanded uses Section 210(f)(3) of the Water Resources Development Act of 1986 ( 33 U.S.C. 2238(f)(3) (C) An in-water improvement, if— (i) the improvement benefits commercial navigation at the harbor; and (ii) the improvement is located in or adjacent to a berth that is accessible to a Federal navigation project. (D) An activity to maintain or improve slope stability at a berth in a harbor that is accessible to a Federal navigation project, if the activity benefits commercial navigation at the harbor. .

Summary: Harbor Maintenance Trust Fund Reform Act of 2017 This bill amends the Internal Revenue Code to make certain amounts in the Harbor Maintenance Trust Fund available, without appropriation, to pay 100% of the eligible operations and maintenance costs of specified portions of the Saint Lawrence Seaway (a system of locks, canals, and channels in Canada and the United States that permits oceangoing vessels to travel from the Atlantic Ocean to the Great Lakes) as well as those assigned to commercial navigation of all U.S. harbors and inland harbors; rebates of certain tolls or charges on the seaway; and all expenses of administration relating to harbor maintenance tax incurred by the Department of the Treasury, the U.S. Army Corps of Engineers, and the Department of Commerce. The bill also amends the Water Resources Development Act of 1986 to require allocation to certain donor ports and energy transfer ports of at least 20% of amounts made available each fiscal year from the trust fund, and the Department of the Army to make allocations equally between these types of ports.