A bill to provide for the appropriation of funds from Harbor Maintenance Trust Fund to the Department of the Army for payment of administrative expenses incurred in administering the port use fee and to clarify funding from the Inland Waterways Trust Fund for rehabilitation costs of existing and future projects for navigation on the inland and coastal waterways of the United States and for other purposes.

Authorizes appropriations to the Department of the Army out of the Harbor Maintenance Trust Fund (Harbor Fund), to be used by the Department of the Army, for expenses of the Departments of the Army, Treasury, and Commerce in administering provisions of the Internal Revenue Code imposing an excise tax on any port use.

Amends the Internal Revenue Code to make amounts in the Harbor Fund available to carry out specified provisions of the Water Resources Development Act of 1986, as amended by the Water Resources Development Act of 1990 (currently, as in effect on the date of establishment of the Harbor Fund). Removes provisions making amounts in the Harbor Fund available for administrative expenses for periods during which no fee applies under provisions of the Consolidated Omnibus Budget Reconciliation Act of 1985 relating to certain ad valorem customs duties on merchandise.

Amends the Water Resources Development Act of 1986 to: (1) repeal provisions authorizing appropriations from such ad valorem duties; and (2) require that one-half of the costs of rehabilitation of any project for navigation on U.S. inland and coastal waterways be paid only from the general fund of the Treasury, with the other half paid only from the Inland Waterways Trust Fund (Waterways Fund).

Amends the Internal Revenue Code to allow not more than one-half of the cost of any construction or rehabilitation (currently, of any construction) under specified provisions of the Water Resources Development Act of 1986, including provisions added by this Act relating to inland and coastal waterways, to be paid from the Waterways Fund.