A bill to amend the Internal Revenue Code of 1986 to make a technical correction relating to the harbor maintenance tax.

Amends the Internal Revenue Code to provide that the harbor maintenance tax shall not be imposed in cases involving the transportation of passengers for compensation or hire on trips: (1) originating on the U.S. mainland and ending in Hawaii, Alaska, or a U.S. possession; or (2) originating in Hawaii, Alaska, or a U.S. possession and ending on the U.S. mainland.