Page:United States Statutes at Large Volume 100 Part 5.djvu/796

 100 STAT. 4270

PUBLIC LAW 99-662—NOV. 17, 1986

"(b) TRANSFER TO HARBOR MAINTENANCE TRUST FUND OF AMOUNTS EQUIVALENT TO CERTAIN TAXES.—There are hereby appro-

Ante, p. 4266.

priated 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.—

Ante, p. 4266.

Ante, p. 82. 26 USC 4461 "0*6

Amounts in the Harbor Maintenance Trust Fund shall be available, as provided by appropriation Acts, for making expenditures— "(1) 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), "(2) for payments of rebates of tolls or charges pursuant to f. 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— "(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." (b) AUTHORIZATION OF APPROPRIATIONS.—There are authorized to be appropriated to the Department of the Treasury (from the fees collected under paragraphs (9) and (10) of section 13031(a) of the Consolidated Omnibus Budget Reconciliation Act of 1985) such sums as may be necessary to pay all expenses of administration incurred by such Department in administering subchapter A of chapter 36 of the Internal Revenue Code of 1954 for periods to which such fees apply. (c) CLERICAL AMENDMENT.—The table of sections for subchapter A of chapter 98 of the Internal Revenue Code of 1954 is amended by adding after the item relating to section 9504 the following new item: "Sec. 9505. Harbor Maintenance Trust Fund."

26 USC 9505 note.

26 USC 4042. Ante, p. 2095.

(d) EFFECTIVE DATE.—The amendments made by this section shall take effect on April 1, 1987. SEC.1404. INLAND WATERWAYS TAX. ^ (a) IN GENERAL.—Subsection O> of section 4042 of the Internal t) Revenue Code of 1954 (relating to tax on fuel used in commercial transportation on inland waterways) is amended to read as follows: "(b) AMOUNT OF TAX.—The tax imposed by subsection (a) shall be determined from the following table: If the use occurs: The tax per gallon is: Before 1990 10 cents During 1990 11 cents During 1991 13 cents During 1992 15 cents « During 1993 17 cents During 1994 19 cents After 1994 20 cents." (b) FUEL USE ON TENNESSEE-TOMBIGBEE WATERWAY SUBJECT TO INLAND WATERWAY TAX.—Section 206 of the Inland Waterways

33 USC 1804.

Revenue Act of 1978 is amended by adding at the end thereof the following:

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