SEC. 3. ESTABLISHMENT OF TRUST FUNDS. 
(a) IN GENERAL.—Chapter 98 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new sections: 
‘‘SEC. 9511. CARIBBEAN PORTS AND INFRASTRUCTURE 
PROTECTION TRUST FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund 
to be known as the ‘Caribbean Ports and Infrastructure 
Protection Trust Fund’, consisting of such amounts as 
may be appropriated or credited to such fund as provided 
in this section or section 9602(b). 
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Caribbean Ports and Infrastructure 
Protection Trust Fund amounts equivalent to 32 percent 
of the taxes received in the Treasury under subchapter 
C of chapter 36 (relating to international transportation 
by water). 
‘‘(c) EXPENDITURES FROM TRUST FUND.—The Sec-
retary shall make payments, not less frequently than an-
nually, from the Caribbean Ports and Infrastructure Pro-
tection Trust Fund to— 
‘‘(1) the Bahamas, Cayman Islands, Barbados, 
Jamaica, Saint Lucia, and Grenada, each in an 
amount equivalent to the sum of—
‘‘(A) 3 percent of the taxes received in the 
Treasury under subchapter C of chapter 36, 
and 
‘‘(B) any amount credited to such fund 
under section 9602(b) which is attributable to 
the amount described in subparagraph (A), and 
‘‘(2) Antigua and Barbuda, Belize, British Vir-
gin Islands, Dominica, Guyana, Haiti, Montserrat, 
Saint Kitts and Nevis, Saint Vincent and the Grena-
dines, Suriname, Trinidad and Tobago, Anguilla, 
Bermuda, and Turks and Caicos Islands, each in an 
amount equivalent to the sum of— 
‘‘(A) 1 percent of the taxes received in the 
Treasury under subchapter C of chapter 36, 
and 
‘‘(B) any amount credited to such fund 
under section 9602(b) which is attributable to 
the amount described in subparagraph (A). 
‘‘SEC. 9512. WATER AND MARINE WILDLIFE PROTECTION 
TRUST FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund 
to be known as the ‘Water and Marine Wildlife Protection 
Trust Fund’, consisting of such amounts as may be appro-
priated or credited to such fund as provided in this section 
or section 9602(b). 
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Water and Marine Wildlife Protec-
tion Trust Fund amounts equivalent to 33 percent of the 
taxes received in the Treasury under subchapter C of 
chapter 36 (relating to international transportation by 
water). 
‘‘(c) EXPENDITURES FROM TRUST FUND.—Amounts 
in the Water and Marine Wildlife Protection Trust Fund 
shall be available, as provided in appropriation Acts, for 
the purposes of making expenditures to carry out environ-
mental programs which provide for the clean up of waste 
in the oceans or the enforcement of restrictions on the 
dumping of waste in the oceans.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for chapter 98 of such Code is amended by adding at the 
end the following new items: 
‘‘Sec. 9511. Caribbean Ports and Infrastructure Protection Trust Fund. 
‘‘Sec. 9512. Water and Marine Wildlife Protection Trust Fund.’’. 
SEC. 4. REQUIREMENTS RELATING TO PREVENTION OF 
POLLUTION FROM VESSELS. 
(a) FINDINGS.—The Congress finds the following: 
(1) Pollution prevention devices required on 
vessels are designed to reduce pollution. If they mal-
function or are not functioning then they cannot 
prevent pollution. 
(2) Ensuring that these anti-pollution devices 
are functioning will ensure a reduction in pollution 
and will also give authorities advanced warning of 
pollution that has occurred. 
(3) Requiring biannual inspections of pollution 
prevention equipment on vessels will ensure that 
such equipment is fully operational and can ensure 
that it will perform its designed task to its full po-
tential. 
(4) Department of Justice officials have found 
in a number of cases fabricated entries in vessel oil 
record books that give a false sense of compliance 
with MARPOL discharge limitations. 
(5) Recording shore-side disposal of garbage 
and sludge from vessels will help to identify violators 
and help to deter others from unlawful discharges at 
sea. 
(6) Making violations of this Act a felony will 
have a deterrent effect. Imposing stiff fines will also 
accomplish that goal. 
(b) TOLL-FREE TELEPHONE NUMBER FOR REPORT-
ING ILLEGAL DUMPING.—The Secretary of the depart-
ment in which the Coast Guard is operating shall prescribe