I 
110TH CONGRESS 
1ST SESSION H. R. 3722 
To amend the Internal Revenue Code of 1986 to allow for expenditures 
from the Harbor Maintenance Trust Fund for certain harbor construc-
tion activities, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 2, 2007 
Mr. ENGLISH of Pennsylvania introduced the following bill; which was referred 
to the Committee on Ways and Means, and in addition to the Committee 
on Transportation and Infrastructure, for a period to be subsequently de-
termined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to allow for 
expenditures from the Harbor Maintenance Trust Fund 
for certain harbor construction activities, and for other 
purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. AUTOMATIC EXPENDITURES FROM HARBOR 
MAINTENANCE TRUST FUND. 
(a) IN GENERAL.—Section 9505 of the Internal Rev-
enue Code of 1986 (relating to Harbor Maintenance Trust 
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Fund) is amended by adding at the end the following new 
subsection: 
‘‘(d) AUTOMATIC EXPENDITURES FROM HARBOR 
MAINTENANCE TRUST FUND.— 
‘‘(1) IN
GENERAL.—Amounts in the Harbor 
Maintenance Trust Fund shall be available, without 
regard to appropriation Acts, for making expendi-
tures for the payment of 100 percent of the Federal 
share of harbor construction activities by the Sec-
retary of the Army related to preserving geological 
structures which create natural harbors. 
‘‘(2) PERMITTED EXPENDITURES.—Appropriate 
expenditures permitted under paragraph (1) shall 
consist of— 
‘‘(A) annual shoreline erosion control 
projects, including breakwater construction and 
sand replenishment, and 
‘‘(B) an environmental mitigation or reme-
diation component. 
‘‘(3) PROJECT
PRIORITIZATION.—In weighing 
whether a project contains an environmental mitiga-
tion or remediation component, the Secretary of the 
Army shall give priority to those projects containing 
a critical habitat (as defined by the Endangered 
Species Act of 1973). 
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‘‘(4) LIMITATIONS.— 
‘‘(A) LIMITATION
BASED
ON
ANNUAL 
PROJECT LIMITATION.— 
‘‘(i) IN
GENERAL.—Amounts made 
available under paragraph (1) for any fis-
cal year for a project shall not exceed the 
annual project limitation. 
‘‘(ii) 
ANNUAL
PROJECT
LIMITA-
TION.— 
‘‘(I) SURPLUS YEAR.—If the Sec-
retary certifies that the Harbor Main-
tenance Trust Fund is projected to 
have a surplus for a fiscal year, the 
annual project limitation for that fis-
cal year is $2,000,000 per project. 
‘‘(II) 
NONSURPLUS
YEAR.—If 
the Secretary certifies that the Har-
bor Maintenance Trust Fund is pro-
jected not to have a surplus for that 
fiscal year, the annual project limita-
tion for that fiscal year is zero. 
‘‘(iii) ANNUAL
CERTIFICATION.—The 
Secretary shall, prior to the start of any 
Federal fiscal year, certify to Congress 
whether the Harbor Maintenance Trust 
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Fund is projected to have a surplus in ex-
cess of $2,000,000 for that fiscal year (de-
termined without regard to this sub-
section). 
‘‘(B) LIMITATION BASED ON AMOUNTS IN 
FUND.—Amounts may not be made available 
for a project under paragraph (1) if doing so 
would result in a deficit in the Harbor Mainte-
nance Trust Fund.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to expenditures from the Harbor 
Maintenance Trust Fund for fiscal years beginning after 
the date of the enactment of this Act. 
Æ 
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