,i #aaf? ,,congress #a/ ,session ,h4 ,r4 #ecea ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,decemb] #f1 #bjai,mr4 ,higg9s ( ,new ,york 7= himself & ,mr4 ,kelly ( ,p5nsylvania7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to exempt c]ta9 %ipp+ f ! h>bor ma9t5ance tax4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,%ort ,sea ,%ipp+ ,act ( #bjai4 #b4 ,exemption ( c]ta9 comm]cial c>go f ! h>bor ma9t5ance tax 7a7 ,9 g5]al ,section #ddfb ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ subsection 7i7 z subsection 7j7 & by ins]t+ aft] subsection 7h7 ! foll[+ new subsection3 7i7 ,exemption = ,c]ta9 ,%ort ,sea ,%ipp+ ,c>go 7#a7 ,9 g5]al ,no tax %all be impos$ "u section #ddfa7;a7 ) respect to comm]cial c>go 7o!r ?an bulk c>go7 :i*-- 7,a7 is load$ at a port 9 ! ,unit$ ,/ates ma9l& & is unload$ at-- 7i7 ano!r port 9 ! ,unit$ ,/ates ma9l& aft] transport solely by coa/al r\te or riv]1 or 7ii7 a port 9 ,canada locat$ 9 ! ,great ,lakes ,/4 ,lawr5ce ,seaway ,sy/em1 or 7,b7 is load$ at a port 9 ,canada locat$ 9 ! ,great ,lakes ,/4 ,lawr5ce ,seaway ,sy/em & is unload$ at a port 9 ! ,unit$ ,/ates ma9l&4 7#b7 ,def9itions ,9 ?is subsection3 7,a7 ,bulk c>go ,! t]m bulk c>go has ! mean+ giv5 t t]m by section #ecaja7a7 ( title #df1 ,unit$ ,/ates ,code4 7,b7 ,great lakes /4 lawr5ce seaway sy/em ,! t]m ,great ,lakes ,/4 ,lawr5ce ,seaway ,sy/em means ! wat]way betwe5 ,dulu?1 ,m9nesota1 & ,nova ,scotia1 encompass+ ! #e ,great ,lakes1 _! connect+ *annels1 & ! ,/4 ,lawr5ce ,riv]4 7,c7 ,unit$ /ates ma9l& ,! t]m ,unit$ ,/ates ma9l& has ! mean+ giv5 su* t]m 9 subsection 7b77#c74 4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to port use aft] ! date ( ! enactm5t ( ?is ,act4