Transportation Users Equity Act

Transportation Users Equity Act - Directs the Secretary of the Army to promulgate regulations establishing a user charge for shallow-draft cargo vessels for the use by such vessel of any navigation project on any inland waterway of the United States. Stipulates that such charges shall be structured to recover 50 percent of the Federal costs of the operation and maintenance of all navigation projects maintained by the Secretary five years after the enactment of this Act and that in ten years such charges shall be structured to recover 50 percent of the Federal costs of the construction and rehabilitation of such navigation projects. Sets forth the methods by which such user charges may be collected. Establishes civil penalties for owners or operators of shallow-draft cargo vessels who fail to pay such charges.

Requires the Secretary, in cooperation with the Secretary of Transportation, to report to the Congress within three years of the effective date of the schedule of user charges regarding the implementation of the provisions of this Act.

Amends the Federal Aid Highway Act of 1976 to extend for one year the time during which the National Transportation Policy Study Commission established under such Act has to submit its final report to Congress regarding its study of the transportation needs and resources of the United States. Stipulates that such report shall include findings and recommendations regarding the waterway user charges established under this Act.

Amends the Internal Revenue Code of 1954 to impose a tax on the sale of fuels used by shallow-draft vessels used in commercial transportation on inland waterways.