,,ii #aacth ,,congress #ast ,session ,s4 #adej ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,august #a1 #bjac ,mr4 ,rockefeller introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to impose an ad valorem excise tax on certain passenger cruise voyages1 and for other purposes4 #a4 ,excise tax on gross receipts derived from cruises 7a7 ,in general ,subchapter ,b of chapter #cf of the ,internal ,revenue ,code of #aihf is amended by inserting after section #ddgb the following3 ,,ii ,ad valorem tax ,sec4 #ddgf4 ,imposition of tax4 ,sec4 #ddgg4 ,definitions4 #ddgf4 ,imposition of tax 7a7 ,in general ,in addition to any other tax1 there is hereby imposed a tax of #e percent of the allocable amount with respect to any covered passenger cruise4 7b7 ,by whom paid ,the tax imposed by this section shall be paid by the person providing the covered passenger cruise4 #ddgg4 ,definitions ,for purposes of this section-- 7#a7 ,covered passenger cruise 7,a7 ,in general ,the term covered passenger cruise means a voyage of a commercial passenger cruise vessel-- 7i7 that extends over #a or more nights1 and 7ii7 during which passengers embark or disembark the vessel in the ,united ,states4 7,b7 ,exceptions for certain voyages ,such term shall not include any voyage-- 7i7 on any vessel owned or operated by the ,united ,states1 a ,state1 or any subdivision thereof1 7ii7 which occurs exclusively on the inland waterways of the ,united ,states1 or 7iii7 in which a vessel in the usual course of employment proceeds1 without an intervening foreign port of call from one port or place in the ,united ,states to the same port or place or to another port or place in the ,united ,states4 7#b7 ,passenger cruise vessel 7,a7 ,in general ,the term passenger cruise vessel means any passenger vessel-- 7i7 having berth or stateroom accommodations for at least #bej passengers1 and 7ii7 that is used in the business of carrying passengers for hire4 7,b7 ,exceptions ,such term shall not include any ferry1 recreational vessel1 sailing school vessel1 small passenger vessel1 offshore supply vessel1 or any other vessel determined under regulations by the ,secretary to be excluded from the application of this part4 7,c7 ,definitions ,any term used in this section which is used in chapter #ba of title #df1 ,united ,states ,code1 shall have the meaning given such term under section #baja of such title4 7#c7 ,allocable amount ,the term allocable amount means-- 7,a7 in the case in which a majority of the passengers on any covered passenger cruise embark or disembark in the ,united ,states1 #ajj percent of the gross receipts attributable to such covered passenger cruise1 and 7,b7 in any other case1 #ej percent of the gross receipts attributable to such covered passenger cruise4 7#d7 ,united ,states ,the term ,united ,states includes any possession of the ,united ,states4 4 7b7 ,conforming amendment ,subchapter ,b of chapter #cf of the ,internal ,revenue ,code of #aihf is amended by striking all preceding section #ddga and inserting the following3 ,b ,transportation by water ,part ,i--,per passenger tax ,part ,,ii--,ad valorem tax ,i ,per passenger tax ,sec4 #ddga4 ,imposition of tax4 ,sec4 #ddgb4 ,definitions4 4 7c7 ,effective date ,the amendments made by this section shall apply to voyages made after the date of the enactment of this ,act4 #b4 ,intermodal ,infrastructure ,trust ,fund 7a7 ,in general ,subchapter ,a of ,chapter #ih of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #ieab4 ,intermodal ,infrastructure ,trust ,fund 7a7 ,creation of trust fund ,there is hereby established in the ,treasury of the ,united ,states a trust fund to be known as the ,intermodal ,infrastructure ,trust ,fund1 consisting of such amounts as may be appropriated or credited to the ,intermodal ,infrastructure ,trust ,fund in this section or section #ifjb7;b74 7b7 ,transfers to ,intermodal ,infrastructure ,trust ,fund ,there are hereby appropriated to the ,intermodal ,infrastructure ,trust ,fund amounts equivalent to the taxes received in the ,treasury under section #ddga4 7c7 ,expenditures from ,intermodal ,infrastructure ,trust ,fund ,amounts in the ,intermodal ,infrastructure ,trust ,fund shall be available1 as provided in appropriations ,acts1 for transportation improvement1 including-- 7#a7 the construction or improvement of-- 7,a7 passenger or freight rail lines1 7,b7 highways1 7,c7 bridges1 7,d7 airports1 7,e7 air traffic control systems1 7,f7 port or marine facilities1 7,g7 inland waterways1 7,h7 transmission or distribution pipelines1 7,i7 public transportation facilities or systems1 7,j7 intercity passenger bus or passenger rail facilities or equipment1 and 7,k7 freight rail facilities or equipment1 and 7#b7 planning1 preparation1 or design of any project described in paragraph 7#a74 4 7b7 ,clerical amendment ,the table of sections for subchapter ,a of ,chapter #ih of such ,code is amended by adding at the end the following new item3 ,sec4 #ieab4 ,intermodal ,infrastructure ,trust ,fund4 4