# 119-hr-3363: To amend the Internal Revenue Code of 1986 to impose a tax on United States-bound circumvented cargo through Canada or Mexico and entering the United States.

119-hr-3363, To amend the Internal Revenue Code of 1986 to impose a tax on United States-bound circumvented cargo through Canada or Mexico and entering the United States., is a 119th Congress bill sponsored by Rep. Newhouse, Dan [R-WA-4] (R-WA); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-3363
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-3363
- Congress: 119
- Title: To amend the Internal Revenue Code of 1986 to impose a tax on United States-bound circumvented cargo through Canada or Mexico and entering the United States.
- Status: introduced
- Introduced: 2025-05-13
- Sponsor: Rep. Newhouse, Dan [R-WA-4] (R-WA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Creates a tax on cargo discharged in Canada or Mexico that is then brought into the United States to bypass normal U.S. entry channels.** - Importers would be liable for the tax at the time of entry, calculated as 0.125% of the cargo's value as determined under U.S. customs law. - The tax covers cargo discharged from ocean-going vessels in Canada or Mexico that later enters the United States by rail, highway, airport, or inland port, including intact intermodal shipments and goods modified, assembled, or consolidated in those countries. - The bill adds a new Subchapter G to chapter 36 of the tax code and directs the Secretary to issue regulations, collection procedures, and penalties. The tax would apply to cargo entering the United States after Dec. 31, 2025.

## Cosponsors (1)

- Rep. Ezell, Mike [R-MS-4] (R-MS), 2025-06-12T00:00:00.000Z

## Provisions PRIA read

- Importers taxed on Canada/Mexico cargo: cost, medium. This bill would add a small tax on some imports. Importers would pay 0.125 percent of the shipment’s customs value. It would apply when cargo is unloaded from an ocean ship in Canada or Mexico, then enters the United States. It would cover cargo arriving by rail, truck, plane, or inland port, inclu…

## Related bills

- 119-hr-4275: Coast Guard Authorization Act of 2025
- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-4393: DIGNIDAD (Dignity) Act of 2025
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-471: Fix Our Forests Act

## Sources
- [119-hr-3363 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/3363)

## Related
- [119-hr-4275: Coast Guard Authorization Act of 2025](https://policyrisk.com/legislation/119-hr-4275)
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-4393: DIGNIDAD (Dignity) Act of 2025](https://policyrisk.com/legislation/119-hr-4393)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-471: Fix Our Forests Act](https://policyrisk.com/legislation/119-hr-471)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-3363 (as of 2025-12-21).