US Code

Public Law 119-87 (04/30/2026)

26 U.S.C. § 9505

Harbor Maintenance Trust Fund

(a)

Creation of Trust Fund

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)
section 13(a) of the Act of May 13, 1954 transferred to the Harbor Maintenance Trust Fund by the Great Lakes St. Lawrence Seaway Development Corporation pursuant to , or
(3)
credited to the Harbor Maintenance Trust Fund as provided in section 9602(b).
(b)

Transfer to Harbor Maintenance Trust Fund of amounts equivalent to certain taxes

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)

Expenditures from Harbor Maintenance Trust Fund

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)
section 13(b) of the Act of May 13, 1954 for payments of rebates of tolls or charges pursuant to (as in effect on ), 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.

Pub. L. 99–662, title XIV, § 1403(a)100 Stat. 4269 Pub. L. 103–182, title VI, § 683(a)107 Stat. 2218 Pub. L. 104–303, title VI, § 601110 Stat. 3792 Pub. L. 113–121, title II, § 2102(c)128 Stat. 1278 Pub. L. 116–260, div. AA, title V, § 512(c)(3)134 Stat. 2756 (Added , , ; amended , , ; , , ; , , ; , , .)

Editorial Notes

References in Text

Section 13 of the Act of May 13, 1954 section 988a of Title 33, referred to in subsecs. (a)(2) and (c)(2), is classified to , Navigation and Navigable Waters.

section 2238 of Title 33Section 210 of the Water Resources Development Act of 1986, referred to in subsec. (c)(1), is classified to , Navigation and Navigable Waters.

Amendments

Pub. L. 116–2602020—Subsec. (a)(2). substituted “Great Lakes St. Lawrence Seaway Development Corporation” for “Saint Lawrence Seaway Development Corporation”.

Pub. L. 113–1212014—Subsec. (c)(1). struck out “(as in effect on the date of the enactment of the Water Resources Development Act of 1996)” after “1986”.

Pub. L. 104–3031996—Subsec. (c)(1). 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),”.

Pub. L. 103–1821993—Subsec. (c)(3). 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)107 Stat. 2218 section 683(a) of Pub. L. 103–182Pub. L. 116–113, title VI, § 601134 Stat. 78 , , , which provided that the amendment made by was applicable to fiscal years beginning after , was repealed by , , , effective on the date the USMCA entered into force ().

Effective Date

Pub. L. 99–662, title XIV, § 1403(d)100 Stat. 4270

“The amendments made by this section [enacting this section] shall take effect on .”
, , , provided that:

Harbor Maintenance Trust Fund Deposits and Expenditures

Pub. L. 102–580, title III, § 330106 Stat. 4851 Pub. L. 116–260, div. AA, title I, § 103134 Stat. 2621 Pub. L. 118–272, div. A, title II, § 1206(d)(2)138 Stat. 3077 , , , as amended by , , , 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 , , .