SEC. 2. ESTABLISHMENT OF MARINE NAVIGATION SAFETY
ACCOUNT.
Section 9505 of the Internal Revenue Code of 1986
(relating to the Harbor Maintenance Trust Fund) is
amended—
(1) in subsection (c)—
(A) by inserting ‘‘except as provided in
paragraph (4),’’ before ‘‘to carry out’’ in para-
graph (1);
(B) by striking the period at the end of
paragraph (3) and inserting a comma; and
(C) by adding at the end the following new
paragraph:
‘‘(4) to carry out subsections (a)(3) and (c) of
section 210 of the Water Resources Development
Act of 1986.’’; and
(2) by adding at the end the following new sub-
section:
‘‘(e) MARINE NAVIGATION SAFETY ACCOUNT.—
‘‘(1) IN GENERAL.—There is hereby established
in the Harbor Maintenance Trust Fund a separate
account to be known as the ‘Marine Navigation
Safety Account’, consisting of such amounts as may
be transferred or credited to the account pursuant to
this subsection or section 9602(b).
‘‘(2) TRANSFERS TO ACCOUNT.—
‘‘(A) 1991 AND 1992.—Not later than 30
days after the date of the enactment of the Ma-
rine Navigation Safety Improvement Act of
1993, the Secretary shall transfer from the
Harbor Maintenance Trust Fund to the Marine
Navigation Safety Account an amount equal to
the sum of—
‘‘(i) 8 percent of the amount of taxes
received in the Treasury under section
4461 during calendar years 1991 and
1992; and
‘‘(ii) interest on the amount referred
to in clause (i) which was credited pursu-
ant to section 9602(b)(3) during such cal-
endar years.
‘‘(B) AFTER
1992.—The Secretary shall
transfer from the Harbor Maintenance Trust
Fund to the Marine Navigation Safety Account
an amount equal to 8 percent of the amount of
taxes received in the Treasury under section
4461 after December 31, 1992.
‘‘(3) 
EXPENDITURES
FROM
ACCOUNT.—
Amounts in the Marine Navigation Safety Account
shall be available, as provided in appropriations
Acts, to carry out the programs and activities of the
National Oceanic and Atmospheric Administration of
the Department of Commerce related to commercial
marine navigation described in section 210(c) of the
Water Resources Development Act of 1986.’’.
SEC. 3. AMENDMENT TO THE WATER RESOURCES DEVEL-
OPMENT ACT OF 1986.
Section 210 of the Water Resources Development Act
of 1986 (33 U.S.C. 2238) is amended—
(1) in subsection (a)—
(A) by striking ‘‘and’’ at the end of para-
graph (1);
(B) by striking the period at the end of
paragraph (2) and inserting ‘‘; and’’; and
(C) by adding at the end the following new
paragraph:
‘‘(3) from the Marine Navigation Safety
Account established under section 9505(e) of the
Internal Revenue Code of 1986, to carry out the
programs and activities of the National Oceanic and
Atmospheric Administration of the Department of
Commerce related to commercial marine navigation
described in subsection (c).’’; and
(2) by adding at the end the following new sub-
section:
‘‘(c) COMMERCIAL MARINE NAVIGATION.—
‘‘(1) AVAILABILITY
TO
SECRETARY
OF
COM-
MERCE.—The amounts authorized to be appro-
priated under subsection (a)(3) shall remain avail-
able until expended and shall be made available to
the Secretary of Commerce to support, either di-
rectly or by contract, the nautical charting and ma-
rine navigational safety programs and such other ac-
tivities of the National Oceanic and Atmospheric Ad-
ministration related to commercial marine naviga-
tion as the Secretary of Commerce determines to be
appropriate, including—
‘‘(A) the nautical charting program;
‘‘(B) marine tides and circulation pro-
grams;
‘‘(C) charting survey ship support; and
‘‘(D) marine weather services applicable to
commercial navigation safety in the waters of
the United States.
‘‘(2) CONDITIONS.—Amounts appropriated pur-
suant to subsection (a)(3) may be used by the
Secretary of Commerce subject to the following
conditions:
‘‘(A)(i) Funds transferred to the Marine
Navigation Safety Account pursuant to section
9505(e)(2)(A) of the Internal Revenue Code of