PRIA Logo™
Take the PRIA Score
Title 26 — Internal Revenue CodeRelease 119-73

§9505 Harbor Maintenance Trust Fund

Title 26 › Subtitle Subtitle I— - Trust Fund Code › Chapter CHAPTER 98— - TRUST FUND CODE › Subchapter Subchapter A— - Establishment of Trust Funds › § 9505

Last updated Apr 6, 2026|Official source

Summary

Creates a Harbor Maintenance Trust Fund in the U.S. Treasury. The fund gets money from three places: amounts appropriated to it, transfers from the Great Lakes St. Lawrence Seaway Development Corporation under the May 13, 1954 Act, and credits under section 9602(b). Also, amounts equal to the harbor maintenance tax collected under section 4461 are put into the fund. Money in the fund can be spent only as Congress approves. It can be used to carry out section 210 of the Water Resources Development Act of 1986, to pay toll or charge rebates under section 13(b) of the May 13, 1954 Act (as in effect on April 1, 1987), and to pay administrative costs of the Treasury, the Army Corps of Engineers, and the Department of Commerce for administering the harbor maintenance tax, but not more than $5,000,000 in any fiscal year.

Full Legal Text

Title 26, §9505

Internal Revenue Code — Source: USLM XML via OLRC

(a)There is hereby established in the Treasury of the United States a trust fund to be known as the “Harbor Maintenance Trust Fund”, consisting of such amounts as may be—
(1)appropriated to the Harbor Maintenance Trust Fund as provided in this section,
(2)transferred to the Harbor Maintenance Trust Fund by the Great Lakes St. Lawrence Seaway Development Corporation pursuant to section 13(a) of the Act of May 13, 1954, or
(3)credited to the Harbor Maintenance Trust Fund as provided in section 9602(b).
(b)There are hereby appropriated to the Harbor Maintenance Trust Fund amounts equivalent to the taxes received in the Treasury under section 4461 (relating to harbor maintenance tax).
(c)Amounts in the Harbor Maintenance Trust Fund shall be available, as provided by appropriation Acts, for making expenditures—
(1)to carry out section 210 of the Water Resources Development Act of 1986,
(2)for payments of rebates of tolls or charges pursuant to section 13(b) of the Act of May 13, 1954 (as in effect on April 1, 1987), and
(3)for the payment of all expenses of administration incurred by the Department of the Treasury, the Army Corps of Engineers, and the Department of Commerce related to the administration of subchapter A of chapter 36 (relating to harbor maintenance tax), but not in excess of $5,000,000 for any fiscal year.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

section 13 of the Act of May 13, 1954, referred to in subsecs. (a)(2) and (c)(2), is classified to section 988a of Title 33, Navigation and Navigable Waters. section 210 of the Water Resources Development Act of 1986, referred to in subsec. (c)(1), is classified to section 2238 of Title 33, Navigation and Navigable Waters.

Amendments

2020—Subsec. (a)(2). Pub. L. 116–260 substituted “Great Lakes St. Lawrence Seaway Development Corporation” for “Saint Lawrence Seaway Development Corporation”. 2014—Subsec. (c)(1). Pub. L. 113–121 struck out “(as in effect on the date of the enactment of the Water Resources Development Act of 1996)” after “1986”. 1996—Subsec. (c)(1). Pub. L. 104–303 amended par. (1) generally. Prior to amendment, par. (1) read as follows: “to carry out section 210(a) of the Water Resources Development Act of 1986 (as in effect on the date of enactment of this section),”. 1993—Subsec. (c)(3). Pub. L. 103–182 amended par. (3) generally. Prior to amendment, par. (3) read as follows: “for the payment of all expenses of administration incurred— “(A) by the Department of the Treasury in administering subchapter A of chapter 36 (relating to harbor maintenance tax), but not in excess of $5,000,000 for any fiscal year, and “(B) for periods during which no fee applies under paragraph (9) or (10) of section 13031(a) of the Consolidated Omnibus Budget Reconciliation Act of 1985.”

Statutory Notes and Related Subsidiaries

Effective Date

of 1993 Amendment Pub. L. 103–182, title VI, § 683(b), Dec. 8, 1993, 107 Stat. 2218, which provided that the amendment made by section 683(a) of Pub. L. 103–182 was applicable to fiscal years beginning after Dec. 8, 1993, was repealed by Pub. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).

Effective Date

Pub. L. 99–662, title XIV, § 1403(d), Nov. 17, 1986, 100 Stat. 4270, provided that: “The

Amendments

made by this section [enacting this section] shall take effect on April 1, 1987.” Harbor Maintenance Trust Fund Deposits and Expenditures Pub. L. 102–580, title III, § 330, Oct. 31, 1992, 106 Stat. 4851, as amended by Pub. L. 116–260, div. AA, title I, § 103, Dec. 27, 2020, 134 Stat. 2621, which authorized the President to transmit to the Committee on Transportation and Infrastructure of the House of Representatives and the Committee on Environment and Public Works of the Senate an annual report on expenditures from and deposits into the Harbor Maintenance Trust Fund, was repealed by Pub. L. 118–272, div. A, title II, § 1206(d)(2), Jan. 4, 2025, 138 Stat. 3077.

Reference

Citations & Metadata

Citation

26 U.S.C. § 9505

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73