2026-11753NoticeWallet

Maritime Agency Renews Shipbuilding Fund Collection

Published Date: 6/11/2026

Notice

Summary

The Maritime Administration wants to keep collecting info from U.S. ship owners who use the Capital Construction Fund, a special savings plan that helps them build or upgrade vessels by delaying some taxes. Fewer people are responding now, so the paperwork is lighter, but they’re asking for your thoughts within 30 days. This renewal won’t change the rules or costs, just keeps the program running smoothly.

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

CCF Allows Tax Deferral For Vessels

The Capital Construction Fund (under 46 U.S.C. chapter 535) lets owners and operators of U.S.-flag vessels defer Federal income taxes on certain deposits placed into a CCF to help accumulate capital for construction, reconstruction, or acquisition of qualified vessels.

CCF Paperwork Renewal Continues

MARAD is renewing the information collection for the Capital Construction Fund (CCF) without changing rules. The collection affects U.S. ship owners and lessees and is estimated at 160 respondents and 160 responses, with an estimated 1–12.5 hours per response and a total annual burden of 2,160 hours; comments are invited within 30 days.

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Key Dates

Published Date
6/11/2026

Department and Agencies

Department
Independent Agency
Agency
Transportation Department
Maritime Administration
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