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33 USC CHAPTER 32 - INLAND WATERWAYS TRUST FUND 01/06/03

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TITLE 33 - NAVIGATION AND NAVIGABLE WATERS

CHAPTER 32 - INLAND WATERWAYS TRUST FUND

-HEAD-

CHAPTER 32 - INLAND WATERWAYS TRUST FUND

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Sec.

1801, 1802. Repealed.

1803. Study with respect to inland waterway user taxes and

charges.

(a) Study directed.

(b) Considerations relating to the taxing

mechanism.

(c) Considerations relating to economic effects.

(d) Considerations relating to economic feasibility

of waterway improvement projects; level of

benefits from waterway expenditures.

(e) Considerations relating to Federal assistance.

(f) Considerations relating to policy and future

development.

(g) "Inland waterway user taxes and charges"

defined.

(h) Report.

(i) Authorization of appropriations.

1804. Inland and intracoastal waterways of the United

States.

-End-

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33 USC Secs. 1801, 1802 01/06/03

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TITLE 33 - NAVIGATION AND NAVIGABLE WATERS

CHAPTER 32 - INLAND WATERWAYS TRUST FUND

-HEAD-

Secs. 1801, 1802. Repealed. Pub. L. 99-662, title XIV, Sec.

1405(b), Nov. 17, 1986, 100 Stat. 4271

-MISC1-

Section 1801, Pub. L. 95-502, title II, Sec. 203, Oct. 21, 1978,

92 Stat. 1697, established Inland Waterways Trust Fund. See section

9506 of Title 26, Internal Revenue Code.

Section 1802, Pub. L. 95-502, title II, Sec. 204, Oct. 21, 1978,

92 Stat. 1698, made Inland Waterways Trust Fund available for

expenditures for navigation construction and rehabilitation

projects on inland waterways. See section 9506 of Title 26.

EFFECTIVE DATE OF REPEAL

Repeal effective Jan. 1, 1987, see section 1405(d)(1) of Pub. L.

99-662, set out as an Effective Date note under section 9506 of

Title 26, Internal Revenue Code.

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33 USC Sec. 1803 01/06/03

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TITLE 33 - NAVIGATION AND NAVIGABLE WATERS

CHAPTER 32 - INLAND WATERWAYS TRUST FUND

-HEAD-

Sec. 1803. Study with respect to inland waterway user taxes and

charges

-STATUTE-

(a) Study directed

The Secretary of Transportation, and the Secretary of Commerce,

in consultation with the Secretary of the Treasury, the Secretary

of Agriculture, the Secretary of Energy, the Attorney General of

the United States, the Secretary of the Army, the Chairman of the

Water Resources Council, and the Director of the Office of

Management and Budget, shall -

(1) make a full and complete study with respect to inland

waterway user taxes and charges, and

(2) make findings and policy recommendations with respect

thereto.

Such study shall include (but shall not be limited to) a

consideration of the matters listed in subsections (b), (c), (d),

(e), and (f) of this section.

(b) Considerations relating to the taxing mechanism

(1) The extent to which the Federal Government should seek to

recover some or all of Federal expenditures for the benefit of

inland waterway transportation from the users of the facilities

for which such expenditures are made.

(2) The various forms of inland waterway user taxes and charges

which could be established.

(3) The various methods of collecting inland waterway user

taxes and charges, and the administrative costs of such taxes and

charges.

(4) The classes and categories of users and other persons on

whom inland waterway user taxes and charges should be imposed.

(5) The waterways of the United States (including the Great

Lakes, deep draft channels, and coastal ports) which should be

included in any system of user taxes and charges, together with

the economic effects of such taxes and charges.

(6) The use of revenues derived from inland waterway user taxes

and charges, including consideration of changes in, or

alternatives to, the Trust Fund mechanism.

(c) Considerations relating to economic effects

The economic effects of waterway user taxes and charges on -

(1) Carriers and users

On -

(A) carriers and shippers using the inland waterways, and

(B) users (including ultimate consumers) of commodities which

are transported on the inland waterways.

(2) Regions, etc.

On -

(A) existing investment in industrial plants, agricultural

interests, and commercial enterprises, and on related

employment, in regions of the country served by inland water

transportation directly or in combination with other modes, and

(B) future economic growth prospects in such regions,

including anticipated shifts of industry and employment to

other areas together with an evaluation of effects on regional

economies and their development, including consistency with

Federal policies as set forth in other legislation.

(3) Small business and industrial concentration and competition

On -

(A) small business enterprise, and

(B) industrial concentration and competition, both within the

transportation industry and in any line of commerce (within the

meaning of the antitrust laws).

(4) Competitors

On the freight rates charged by other modes of transportation

and the extent of short-term and long-term diversion of traffic

from the inland waterways to such other modes. In considering

such diversion of traffic, there shall also be considered the

effects of such diversion on -

(A) the development of alternative sources of supply and on

alternative modes of transportation and alternative routing to

market,

(B) the comparative safety of the handling and transportation

of hazardous materials, and

(C) the comparative energy efficiency of the modes and routes

of the transportation involved.

(5) Prices

On prices of commodities shipped by inland waterways and by

competing modes, including the costs of energy materials and the

effects on electric power rates.

(6) Balance of payments

On the balance of payments of the United States based on our

international trade.

(d) Considerations relating to economic feasibility of waterway

improvement projects; level of benefits from waterway

expenditures

(1) The effects of inland waterway user taxes and charges on

the economic feasibility of inland waterway improvement projects.

(2) The comparative levels of benefits received from Federal

expenditures on inland waterways for -

(A) commercial uses, and

(B) other uses, including (but not limited to) recreation,

reclamation, water supply, low-flow augmentation, fish and

wildlife enhancement, hydroelectric power, flood control, and

irrigation uses.

(e) Considerations relating to Federal assistance

(1) The extent of past, present, and expected future Federal

assistance to the several modes of freight transportation. Such

consideration shall include an evaluation and comparison of the

public benefits resulting from such assistance to each of the

several transportation modes in terms of adequacy, efficiency,

and economy of service, safety, technological progress, and

energy conservation. The Federal assistance considered under this

paragraph shall include all forms of such assistance, such as tax

advantages, direct grants, rate adjustments for improvement

purposes, assumption of pension fund liabilities, loans,

guarantees, capital participation, revenues from land grants, and

provision of right-of-way operation, maintenance, and

improvement.

(2) The competitive effects of past, present, and expected

future Federal expenditures on inland waterways on competitive

modes of transportation.

(3) The need for Federal assistance to agricultural,

industrial, and other interests affected by inland waterway user

taxes and charges.

(f) Considerations relating to policy and future development

The effects of inland waterway user taxes and charges on -

(1) The achievement of the objectives of the National

Transportation Policy as set forth in sections 10101 and 13101 of

title 49.

(2) The expansion and improvement of the inland waterways

determined to be necessary by the Secretary of the Army under

section 158 of the Water Resources Development Act of 1976

(Public Law 94-587) or estimated to be necessary under paragraph

(3).

(3) The requirements of the Nation through the year 2000 for

transportation service, the portion thereof which should be

provided by inland waterway carriers, and an estimate of the

expansion and improvement of inland waterway capacity necessary

to meet such requirements.

(g) "Inland waterway user taxes and charges" defined

For purposes of this section, the term "inland waterway user

taxes and charges" means taxes imposed on the use of the inland and

intracoastal waterways of the United States and all alternatives to

such taxes.

(h) Report

Not later than September 30, 1981, the Secretary of

Transportation shall transmit to Congress a final report of the

study required by this section, together with his findings and

recommendations (including necessary legislation) and the findings

and recommendations of the Secretary of Commerce, the Secretary of

the Treasury, the Secretary of Agriculture, the Secretary of

Energy, the Attorney General of the United States, the Secretary of

the Army, the Chairman of the Water Resources Council, and the

Director of the Office of Management and Budget.

(i) Authorization of appropriations

There are hereby authorized to be appropriated from time to time

to the Secretary of Transportation such sums, not to exceed

$8,000,000 in the aggregate, as may be necessary to carry out the

study required by this section.

-SOURCE-

(Pub. L. 95-502, title II, Sec. 205, Oct. 21, 1978, 92 Stat. 1698;

Pub. L. 104-88, title III, Sec. 338, Dec. 29, 1995, 109 Stat. 954.)

-REFTEXT-

REFERENCES IN TEXT

The antitrust laws, referred to in subsec. (c)(3)(B), are

classified generally to chapter 1 (Sec. 1 et seq.) of Title 15,

Commerce and Trade.

-COD-

CODIFICATION

Section 158 of the Water Resources Development Act of 1976

(Public Law 94-587), referred to in subsec. (f)(2), is section 158

of Pub. L. 94-587, Oct. 22, 1976, 90 Stat. 2933, which is set out

as a note under section 540 of this title.

-MISC1-

AMENDMENTS

1995 - Subsec. (f)(1). Pub. L. 104-88 substituted "as set forth

in sections 10101 and 13101 of title 49" for "as set forth in the

preamble to the Transportation Act of 1940".

EFFECTIVE DATE OF 1995 AMENDMENT

Amendment by Pub. L. 104-88 effective Jan. 1, 1996, see section 2

of Pub. L. 104-88, set out as an Effective Date note under section

701 of Title 49, Transportation.

SHORT TITLE

For short title of title II of Pub. L. 95-502 as the "Inland

Waterways Revenue Act of 1978", see section 201 of Pub. L. 95-502,

set out as a Short Title of 1978 Amendment note under section 1 of

Title 26, Internal Revenue Code.

-End-

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33 USC Sec. 1804 01/06/03

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TITLE 33 - NAVIGATION AND NAVIGABLE WATERS

CHAPTER 32 - INLAND WATERWAYS TRUST FUND

-HEAD-

Sec. 1804. Inland and intracoastal waterways of the United States

-STATUTE-

For purposes of section 4042 of title 26 (relating to tax on fuel

used in commercial transportation on inland waterways) and for

purposes of section 1802 (!1) of this title, the following inland

and intracoastal waterways of the United States are described in

this section:

(1) Alabama-Coosa Rivers: From junction with the Tombigbee

River at river mile (hereinafter referred to as RM) 0 to junction

with Coosa River at RM 314.

(2) Allegheny River: From confluence with the Monongahela River

to form the Ohio River at RM 0 to the head of the existing

project at East Brady, Pennsylvania, RM 72.

(3) Apalachicola-Chattahoochee and Flint Rivers: Apalachicola

River from mouth at Apalachicola Bay (intersection with the Gulf

Intracoastal Waterway) RM 0 to junction with Chattachoochee (!2)

and Flint Rivers at RM 107.8. Chattachoochee (!2) River from

junction with Apalachicola and Flint Rivers at RM 0 to Columbus,

Georgia, at RM 155 and Flint River, from junction with

Apalachicola and Chattahoochee Rivers at RM 0 to Bainbridge,

Georgia, at RM 28.

(4) Arkansas River (McClellan-Kerr Arkansas River Navigation

System): From junction with Mississippi River at RM 0 to port of

Catoosa, Oklahoma, at RM 448.2.

(5) Atchafalaya River: From RM 0 at its intersection with the

Gulf Intracoastal Waterway at Morgan City, Louisiana, upstream to

junction with Red River at RM 116.8.

(6) Atlantic Intracoastal Waterway: Two inland water routes

approximately paralleling the Atlantic coast between Norfolk,

Virginia, and Miami, Florida, for 1,192 miles via both the

Albermarle (!3) and Chesapeake Canal and Great Dismal Swamp Canal

routes.

(7) Black Warrior-Tombigbee-Mobile Rivers: Black Warrior River

System from RM 2.9, Mobile River (at Chickasaw Creek) to

confluence with Tombigbee River at RM 45. Tombigbee River (to

Demopolis at RM 215.4) to port of Birmingham, RM's 374-411 and

upstream to head of navigation on Mulberry Fork (RM 429.6),

Locust Fork (RM 407.8), and Sipsey Fork (RM 430.4).

(8) Columbia River (Columbia-Snake Rivers Inland Waterways):

From The Dalles at RM 191.5 to Pasco, Washington (McNary Pool),

at RM 330, Snake River from RM 0 at the mouth to RM 231.5 at

Johnson Bar Landing, Idaho.

(9) Cumberland River: Junction with Ohio River at RM 0 to head

of navigation, upstream to Carthage, Tennessee, at RM 313.5.

(10) Green and Barren Rivers: Green River from junction with

the Ohio River at RM 0 to head of navigation at RM 149.1.

(11) Gulf Intracoastal Waterway: From St. Mark's River,

Florida, to Brownsville, Texas, 1,134.5 miles.

(12) Illinois Waterway (Calumet-Sag Channel): From the junction

of the Illinois River with the Mississippi River RM 0 to Chicago

Harbor at Lake Michigan, approximately RM 350.

(13) Kanawha River: From junction with Ohio River at RM 0 to RM

90.6 at Deepwater, West Virginia.

(14) Kaskaskia River: From junction with the Mississippi River

at RM 0 to RM 36.2 at Fayetteville, Illinois.

(15) Kentucky River: From junction with Ohio River at RM 0 to

confluence of Middle and North Forks at RM 258.6.

(16) Lower Mississippi River: From Baton Rouge, Louisiana, RM

233.9 to Cairo, Illinois, RM 953.8.

(17) Upper Mississippi River: From Cairo, Illinois, RM 953.8 to

Minneapolis, Minnesota, RM 1,811.4.

(18) Missouri River: From junction with Mississippi River at RM

0 to Sioux City, Iowa, at RM 734.8.

(19) Monongahela River: From junction with Allegheny River to

form the Ohio River at RM 0 to junction of the Tygart and West

Fork Rivers, Fairmont, West Virginia, at RM 128.7.

(20) Ohio River: From junction with the Mississippi River at RM

0 to junction of the Allegheny and Monongahela Rivers at

Pittsburgh, Pennsylvania, at RM 981.

(21) Ouachita-Black Rivers: From the mouth of the Black River

at its junction with the Red River at RM 0 to RM 351 at Camden,

Arkansas.

(22) Pearl River: From junction of West Pearl River with the

Rigolets at RM 0 to Bogalusa, Louisiana, RM 58.

(23) Red River: From RM 0 to the mouth of Cypress Bayou at RM

236.

(24) Tennessee River: From junction with Ohio River at RM 0 to

confluence with Holstein and French Rivers at RM 652.

(25) White River: From RM 9.8 to RM 255 at Newport, Arkansas.

(26) Willamette River: From RM 21 upstream of Portland, Oregon,

to Harrisburg, Oregon, at RM 194.

(27) Tennessee-Tombigbee Waterway: From its confluence with the

Tennessee River to the Warrior River at Demopolis, Alabama.

-SOURCE-

(Pub. L. 95-502, title II, Sec. 206, Oct. 21, 1978, 92 Stat. 1700;

Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L.

99-662, title XIV, Sec. 1404(b), Nov. 17, 1986, 100 Stat. 4270.)

-REFTEXT-

REFERENCES IN TEXT

Section 1802 of this title, referred to in text, was repealed by

Pub. L. 99-662, title XIV, Sec. 1405(b), Nov. 17, 1986, 100 Stat.

4271.

-MISC1-

AMENDMENTS

1986 - Pub. L. 99-514, in introductory provisions, substituted

"Internal Revenue Code of 1986" for "Internal Revenue Code of

1954", which for purposes of codification was translated as "title

26" thus requiring no change in text.

Par. (27). Pub. L. 99-662 added par. (27).

EFFECTIVE DATE OF 1986 AMENDMENT

Amendment by Pub. L. 99-662 effective Jan. 1, 1987, see section

1404(c) of Pub. L. 99-662 set out as a note under section 4042 of

Title 26, Internal Revenue Code.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in title 26 sections 4042, 9506.

-FOOTNOTE-

(!1) See References in Text note below.

(!2) So in original. Probably should be "Chattahoochee".

(!3) So in original. Probably should be "Albemarle".

-End-