Title 26 — Internal Revenue CodeRelease 119-73
§4471 Imposition of Tax
Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 36— CERTAIN OTHER EXCISE TAXES › Subchapter B— Transportation by Water › § 4471
Summary
Cruise and similar voyages are subject to a federal tax of $3 per passenger on each covered voyage. The company providing the voyage pays the tax, and it is charged only once per passenger per voyage, at the first U.S. embarkation or disembarkation.
Full Legal Text
Title 26, §4471
Internal Revenue Code — Source: USLM XML via OLRC
(a)There is hereby imposed a tax of $3 per passenger on a covered voyage.
(b)The tax imposed by this section shall be paid by the person providing the covered voyage.
(c)The tax imposed by this section shall be imposed only once for each passenger on a covered voyage, either at the time of first embarkation or disembarkation in the United States.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Prior Provisions
A prior section 4471 was contained in subchapter C of this chapter prior to repeal by Pub. L. 89–44, title IV, § 404, June 21, 1965, 79 Stat. 149.
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 101–239, title VII, § 7504(c), Dec. 19, 1989, 103 Stat. 2363, provided that: “(1) In general.—The
Amendments
made by this section [enacting this subchapter] shall apply to voyages beginning after
December 31, 1989, which were not paid for before such date. “(2) No deposits required before april 1, 1990.—No deposit of any tax imposed by subchapter B of chapter 36 of the Internal Revenue Code of 1986, as added by this section, shall be required to be made before
April 1, 1990.”
Reference
Citations & Metadata
Citation
26 U.S.C. § 4471
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73