,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ecea  ,,in ,,the ,,house ,,of  
,,representatives  ,december #f1        
#bjai,mr4 ,higgins of ,new ,york 7for   
himself and ,mr4 ,kelly of              
,pennsylvania7 introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to exempt certain       
shipping from the harbor maintenance    
tax4  #a4 ,short title ,this ,act may be
 cited as the ,short ,sea ,shipping ,act
 of #bjai4  #b4 ,exemption of certain   
commercial cargo from the harbor        
maintenance tax  7a7 ,in general        
,section #ddfb of the ,internal ,revenue
 ,code of #aihf is amended by           
redesignating subsection 7i7 as         
subsection 7j7 and by inserting after   
subsection 7h7 the following new        
subsection3  7i7 ,exemption for ,certain
 ,short ,sea ,shipping ,cargo  7#a7 ,in 
general ,no tax shall be imposed under  
section #ddfa7;a7 with respect to       

commercial cargo 7other than bulk cargo7
 which--  7,a7 is loaded at a port in   
the ,united ,states mainland and is     
unloaded at-- 7i7 another port in the   
,united ,states mainland after transport
 solely by coastal route or river1 or   
7ii7 a port in ,canada located in the   
,great ,lakes ,st4 ,lawrence ,seaway    
,system1 or  7,b7 is loaded at a port in
 ,canada located in the ,great ,lakes   
,st4 ,lawrence ,seaway ,system and is   
unloaded at a port in the ,united       
,states mainland4  7#b7 ,definitions ,in
 this subsection3 7,a7 ,bulk cargo ,the 
term bulk cargo has the meaning given   
that term by section #ecaja7a7 of title 
#df1 ,united ,states ,code4  7,b7 ,great
 lakes st4 lawrence seaway system ,the  
term ,great ,lakes ,st4 ,lawrence       
,seaway ,system means the waterway      
between ,duluth1 ,minnesota1 and ,nova  
,scotia1 encompassing the #e ,great     
,lakes1 their connecting channels1 and  
the ,st4 ,lawrence ,river4  7,c7 ,united
 states mainland ,the term ,united      

,states mainland has the meaning given  
such term in subsection 7b77#c74  4  7b7
 ,effective date ,the amendments made by
 this section shall apply to port use   
after the date of the enactment of this 
,act4