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US S549

US S549
Maritime Fuel Tax Parity Act


summary

Introduced
02/12/2025
In Committee
02/12/2025
Crossed Over
Passed
Dead

Introduced Session

119th Congress

Bill Summary

A bill to amend the Internal Revenue Code of 1986 to extend the exemption from the excise tax on alternative motorboat fuels sold as supplies for vessels or aircraft to include certain vessels serving only one coast.

AI Summary

This bill amends the Internal Revenue Code of 1986 to expand an existing tax exemption for alternative motorboat fuels. Specifically, the bill extends the current excise tax exemption to include vessels that operate exclusively along one coast of the United States, including its territories and possessions. The existing law provides a tax exemption for certain types of fuel used by specific vessels, and this bill broadens that exemption to cover vessels trading between Atlantic or Pacific ports. The amendment will take effect for fuel sold or used after December 31, 2025. The bill, formally named the "Maritime Fuel Tax Parity Act", aims to provide tax relief for maritime businesses operating within a single coastal region, potentially reducing operational costs for shipping and transportation companies that use alternative fuels in their vessels.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Read twice and referred to the Committee on Finance. (on 02/12/2025)

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