,,ii  #aac? ,,congress  #a/ ,session    
,s4 #adej  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,augu/ #a1 #bjac ,mr4  
,rockefell] introduc$ ! foll[+ bill2 :i*
 0 read twice & ref]r$ to ! ,committee  
on ,f9ance  ,a ,,bill  ,to am5d !       
,int]nal ,rev5ue ,code ( #aihf to impose
 an ad valorem excise tax on c]ta9      
pass5g] cruise voyages1 & = o!r         
purposes4  #a4 ,excise tax on gross     
receipts d]iv$ f cruises  7a7 ,9 g5]al  
,sub*apt] ,b ( *apt] #cf ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #ddgb ! foll[+3  ,,ii ,ad 
valorem tax  ,sec4 #ddgf4 ,imposition ( 
tax4 ,sec4 #ddgg4 ,def9itions4  #ddgf4  
,imposition ( tax  7a7 ,9 g5]al ,9      
addition to any o!r tax1 !re is h]eby   
impos$ a tax ( #e p]c5t ( ! allocable   
am\nt ) respect to any cov]$ pass5g]    
cruise4  7b7 ,by :om paid ,! tax impos$ 
by ?is section %all be paid by ! p]son  
provid+ ! cov]$ pass5g] cruise4  #ddgg4 
,def9itions ,= purposes ( ?is section-- 
7#a7 ,cov]$ pass5g] cruise  7,a7 ,9     

g5]al ,! t]m cov]$ pass5g] cruise means 
a voyage ( a comm]cial pass5g] cruise   
vessel--  7i7 t ext5ds ov] #a or m      
nights1 &  7ii7 dur+ :i* pass5g]s emb>k 
or disemb>k ! vessel 9 ! ,unit$ ,/ates4 
7,b7 ,exceptions = c]ta9 voyages ,su*   
t]m %all n include any voyage--  7i7 on 
any vessel own$ or op]at$ by ! ,unit$   
,/ates1 a ,/ate1 or any subdivision     
!re(1  7ii7 :i* occurs exclusively on ! 
inl& wat]ways ( ! ,unit$ ,/ates1 or     
7iii7 9 :i* a vessel 9 ! usual c\rse (  
employm5t proce$s1 )\t an int]v5+ =eign 
port ( call f "o port or place 9 !      
,unit$ ,/ates to ! same port or place or
 to ano!r port or place 9 ! ,unit$      
,/ates4  7#b7 ,pass5g] cruise vessel    
7,a7 ,9 g5]al ,! t]m pass5g] cruise     
vessel means any pass5g] vessel--  7i7  
hav+ b]? or /at]oom accommodations = at 
lea/ #bej pass5g]s1 &  7ii7 t is us$ 9 !
 bus9ess ( c>ry+ pass5g]s = hire4  7,b7 
,exceptions ,su* t]m %all n include any 
f]ry1 recreational vessel1 sail+ s*ool  
vessel1 small pass5g] vessel1 (f%ore    

supply vessel1 or any o!r vessel det]m9$
 "u regulations by ! ,secret>y to be    
exclud$ f ! application ( ?is "p4  7,c7 
,def9itions ,any t]m us$ 9 ?is section  
:i* is us$ 9 *apt] #ba ( title #df1     
,unit$ ,/ates ,code1 %all h ! mean+ giv5
 su* t]m "u section #baja ( su* title4  
7#c7 ,allocable am\nt ,! t]m allocable  
am\nt means--  7,a7 9 ! case 9 :i* a    
majority ( ! pass5g]s on any cov]$      
pass5g] cruise emb>k or disemb>k 9 !    
,unit$ ,/ates1 #ajj p]c5t ( ! gross     
receipts attributable to su* cov]$      
pass5g] cruise1 &  7,b7 9 any o!r case1 
#ej p]c5t ( ! gross receipts            
attributable to su* cov]$ pass5g]       
cruise4  7#d7 ,unit$ ,/ates ,! t]m      
,unit$ ,/ates includes any possession ( 
! ,unit$ ,/ates4  4  7b7 ,con=m+ am5dm5t
 ,sub*apt] ,b ( *apt] #cf ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
all prec$+ section #ddga & ins]t+ !     
foll[+3  ,b ,transportation by wat]  ,"p
 ,i--,p] pass5g] tax ,"p ,,ii--,ad      
valorem tax  ,i ,p] pass5g] tax  ,sec4  

#ddga4 ,imposition ( tax4 ,sec4 #ddgb4  
,def9itions4  4  7c7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to voyages made aft] ! date ( ! enactm5t
 ( ?is ,act4  #b4 ,int]modal            
,infra/ructure ,tru/ ,fund  7a7 ,9 g5]al
 ,sub*apt] ,a ( ,*apt] #ih ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #ieab4  
,int]modal ,infra/ructure ,tru/ ,fund   
7a7 ,creation ( tru/ fund ,!re is h]eby 
e/abli%$ 9 ! ,treasury ( ! ,unit$ ,/ates
 a tru/ fund to be kn[n z ! ,int]modal  
,infra/ructure ,tru/ ,fund1 consi/+ (   
su* am\nts z may be appropriat$ or      
cr$it$ to ! ,int]modal ,infra/ructure   
,tru/ ,fund 9 ?is section or section    
#ifjb7;b74  7b7 ,transf]s to ,int]modal 
,infra/ructure ,tru/ ,fund ,!re are     
h]eby appropriat$ to ! ,int]modal       
,infra/ructure ,tru/ ,fund am\nts       
equival5t to ! taxes receiv$ 9 !        
,treasury "u section #ddga4  7c7        
,exp5ditures f ,int]modal ,infra/ructure
 ,tru/ ,fund ,am\nts 9 ! ,int]modal     

,infra/ructure ,tru/ ,fund %all be      
available1 z provid$ 9 appropriations   
,acts1 = transportation improvem5t1     
includ+--  7#a7 ! con/ruction or        
improvem5t (--  7,a7 pass5g] or freight 
rail l9es1  7,b7 highways1  7,c7        
bridges1  7,d7 airports1  7,e7 air      
traffic control sy/ems1  7,f7 port or   
m>9e facilities1  7,g7 inl& wat]ways1   
7,h7 transmission or di/ribution        
pipel9es1  7,i7 public transportation   
facilities or sy/ems1  7,j7 int]city    
pass5g] bus or pass5g] rail facilities  
or equipm5t1 &  7,k7 freight rail       
facilities or equipm5t1 &  7#b7 plann+1 
prep>ation1 or design ( any project     
describ$ 9 p>agraph 7#a74  4  7b7       
,cl]ical am5dm5t ,! table ( sections =  
sub*apt] ,a ( ,*apt] #ih ( su* ,code is 
am5d$ by add+ at ! end ! foll[+ new     
item3  ,sec4 #ieab4 ,int]modal          
,infra/ructure ,tru/ ,fund4  4