26 U.S.C. § 9505 (INTERNAL REVENUE CODE)
§ 9505. Harbor Maintenance Trust Fund
(a) Creation of Trust Fund
There is hereby established in the Treasury of the United States a trust fund to be known as the “Harbor Maintenance Trust Fund”, consisting of such amounts as may be—
(1) appropriated to the Harbor Maintenance Trust Fund as provided in this section,
(2) transferred to the Harbor Maintenance Trust Fund by the Great Lakes St. Lawrence Seaway Development Corporation pursuant to section 13(a) of the Act of May 13, 1954, or
(3) credited to the Harbor Maintenance Trust Fund as provided in section 9602(b).
(b) Transfer to Harbor Maintenance Trust Fund of amounts equivalent to certain taxes
There are hereby appropriated to the Harbor Maintenance Trust Fund amounts equivalent to the taxes received in the Treasury under section 4461 (relating to harbor maintenance tax).
(c) Expenditures from Harbor Maintenance Trust Fund
Amounts in the Harbor Maintenance Trust Fund shall be available, as provided by appropriation Acts, for making expenditures—
(1) to carry out section 210 of the Water Resources Development Act of 1986,
(2) 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
(3) 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), but not in excess of $5,000,000 for any fiscal year.
(Added Pub. L. 99–662, title XIV, § 1403(a), Nov. 17, 1986, 100 Stat. 4269; amended Pub. L. 103–182, title VI, § 683(a), Dec. 8, 1993, 107 Stat. 2218; Pub. L. 104–303, title VI, § 601, Oct. 12, 1996, 110 Stat. 3792; Pub. L. 113–121, title II, § 2102(c), June 10, 2014, 128 Stat. 1278; Pub. L. 116–260, div. AA, title V, § 512(c)(3), Dec. 27, 2020, 134 Stat. 2756.)
heading: Editorial Notes
heading: References in Text
text: Section 13 of the Act of May 13, 1954, referred to in subsecs. (a)(2) and (c)(2), is classified to section 988a of Title 33, Navigation and Navigable Waters.
Section 210 of the Water Resources Development Act of 1986, referred to in subsec. (c)(1), is classified to section 2238 of Title 33, Navigation and Navigable Waters.
heading: Amendments
text: 2020—Subsec. (a)(2). Pub. L. 116–260 substituted “Great Lakes St. Lawrence Seaway Development Corporation” for “Saint Lawrence Seaway Development Corporation”.
2014—Subsec. (c)(1). Pub. L. 113–121 struck out “(as in effect on the date of the enactment of the Water Resources Development Act of 1996)” after “1986”.
1996—Subsec. (c)(1). Pub. L. 104–303 amended par. (1) generally. Prior to amendment, par. (1) read as follows: “to carry out section 210(a) of the Water Resources Development Act of 1986 (as in effect on the date of enactment of this section),”.
1993—Subsec. (c)(3). Pub. L. 103–182 amended par. (3) generally. Prior to amendment, par. (3) read as follows: “for the payment of all expenses of administration incurred—
“(A) by the Department of the Treasury in administering subchapter A of chapter 36 (relating to harbor maintenance tax), but not in excess of $5,000,000 for any fiscal year, and
“(B) for periods during which no fee applies under paragraph (9) or (10) of section 13031(a) of the Consolidated Omnibus Budget Reconciliation Act of 1985.”
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1993 Amendment
text: Pub. L. 103–182, title VI, § 683(b), Dec. 8, 1993, 107 Stat. 2218, which provided that the amendment made by section 683(a) of Pub. L. 103–182 was applicable to fiscal years beginning after Dec. 8, 1993, was repealed by Pub. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).
heading: Effective Date
text: Pub. L. 99–662, title XIV, § 1403(d), Nov. 17, 1986, 100 Stat. 4270, provided that: “The amendments made by this section [enacting this section] shall take effect on April 1, 1987.”
heading: Harbor Maintenance Trust Fund Deposits and Expenditures
text: Pub. L. 102–580, title III, § 330, Oct. 31, 1992, 106 Stat. 4851, as amended by Pub. L. 116–260, div. AA, title I, § 103, Dec. 27, 2020, 134 Stat. 2621, which authorized the President to transmit to the Committee on Transportation and Infrastructure of the House of Representatives and the Committee on Environment and Public Works of the Senate an annual report on expenditures from and deposits into the Harbor Maintenance Trust Fund, was repealed by Pub. L. 118–272, div. A, title II, § 1206(d)(2), Jan. 4, 2025, 138 Stat. 3077.