A bill to amend the Internal Revenue Code of 1954 to impose an excise tax on certain property transported on inland waterways, and to authorize the collection of a $25 fee for the use of locks along such waterways.
Commercial Use of Waterways Tax Act - Amends the Internal Revenue Code to impose an excise tax on property transported by carriers on inland waterways. Authorizes the Secretary of the Army to collect a $25 fee for the use of locks along such waterways.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
Referred to House Committee on Public Works and Transportation.
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