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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (1)

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to amend the Internal Revenue Code of 1986 to impose an ad valorem excise tax on certain passenger cruise voyages, and for other purposes.

Actions Overview (1)

08/01/2013Introduced in Senate

All Actions (1)

08/01/2013Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6223)
Action By: Senate

Cosponsors (0)

No cosponsors.

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
Senate Finance08/01/2013 Referred to

No related bill information was received for S.1450.

Subjects (6)

Latest Summary (1)

There is one summary for S.1450. View summaries

Shown Here:
Introduced in Senate (08/01/2013)

Amends the Internal Revenue Code to impose a 5% excise tax on persons providing a covered passenger cruise. Defines "covered passenger cruise" as a voyage of a commercial passenger cruise vessel that extends over one or more nights and during which passengers embark and disembark the vessel in the United States. Defines "passenger cruise vessel" as any passenger vessel having berth or stateroom accommodations for at least 250 passengers and that is used in the business of carrying passengers for hire.

Establishes in the Treasury the Intermodal Infrastructure Trust Fund to be funded by the per passenger excise tax. Allows expenditures from such Fund for specified transportation improvements.