To amend the Act of July 5, 1884, to permit the imposition of taxes on vessels operating as tourist accommodations, and for other purposes.
Sponsored By: Representative Case, Ed [D-HI-1]
Introduced
Summary
Authorizes local taxes on cruise ships and their passengers or crew. This bill would amend the Act of July 5, 1884 to add cruise ships to the kinds of vessels subject to impositions and to allow non‑Federal interests to levy and collect those taxes under clauses of Article I of the Constitution.
Show full summary
- Cruise lines and vessel operators would be subject to local taxes on vessels and on paid accommodations for passengers and crew.
- Passengers and crew who pay for onboard accommodations while a vessel docks in the United States would be liable for those taxes.
- Port authorities and other non‑Federal interests would gain explicit congressional consent to levy and collect the listed impositions under the cited Article I clauses.
- The bill defines a "cruise ship" as a vessel that docks at a U.S. port and charges a fee for transient accommodations or living quarters.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
New taxes on cruise ships and passengers
This bill would let non‑Federal authorities charge taxes on cruise ships and on passengers or crew. States, localities, ports, or other non‑Federal interests would be allowed to levy and collect those impositions. The bill would define a "cruise ship" as a vessel that docks at a U.S. port and charges for sleeping or living accommodations for transients. If enacted, people who take cruises that meet that definition, crew members, and ship operators could face new local taxes or fees.
Sponsors & CoSponsors
Sponsor
Case, Ed [D-HI-1]
HI • D
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
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