Summary: H.R.1138 — 103rd Congress (1993-1994)All Information (Except Text)

There is one summary for H.R.1138. Bill summaries are authored by CRS.

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Introduced in House (02/24/1993)

Amends the Internal Revenue Code to reduce the harbor maintenance rate of tax for 1996 through 1998. Provides further reductions after 1998, but only if the balance in the Harbor Maintenance Trust Fund exceeds $100 million.