To amend the Act of July 5, 1884, to permit the imposition of taxes on vessels operating as tourist accommodations, and for other purposes.
- Bill Number
- H.R. 9543
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Status
- Introduced
- Latest Action
- 2026-06-30: Referred to the Committee on the Judiciary, and in addition to the Committee on Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Last Updated
- 2026-07-07T08:05:25Z
AI-Generated Summary
Purpose The legislation amends the Act of July 5, 1884 (33 U.S.C. 5) to allow taxes on vessels used as tourist accommodations, specifically cruise ships, along with their passengers and crew. It also grants congressional consent for non-federal entities to impose such taxes.
Key Provisions
- Adds a new exception in Section 4(b) permitting taxes on cruise ships or their passengers and crew.
- Includes a new subsection (c) stating that non-federal interests may levy and collect these taxes under specific constitutional provisions.
- Defines "cruise ship" in subsection (d) as any vessel that docks at a U.S. port and charges a fee for transient accommodations or living quarters.
Significant Changes to Existing Law
- The amendment expands the list of allowable impositions under the 1884 Act by adding paragraph (4) to subsection (b), removing a prior restriction on taxing cruise vessels.
- It explicitly provides congressional consent for state or local taxes that might otherwise face constitutional limits on duties of tonnage or commerce regulation.
Potential Impacts
- Enables state and local governments to generate revenue through taxes on cruise operations at U.S. ports.
- May increase costs for cruise lines, passengers, and crew, potentially affecting tourism and port activity.
- Could influence international cruise routes by altering the tax environment for vessels entering U.S. waters.
Main Stakeholders Affected
- Cruise ship operators and companies.
- Passengers and crew members on affected vessels.
- State and local governments seeking new tax authority.
- Port authorities and communities near docking locations.
Notable Legal, Constitutional, or Political Implications
- Addresses limits under Article I of the Constitution by providing explicit congressional consent for certain vessel-related taxes.
- Involves the balance of federal and state authority over maritime commerce and taxation.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Recent Actions
- 2026-06-30: Referred to the Committee on the Judiciary, and in addition to the Committee on Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- 2026-06-30: Referred to the Committee on the Judiciary, and in addition to the Committee on Transportation and Infrastructure, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- 2026-06-30: Introduced in House
- 2026-06-30: Sponsor introductory remarks on measure. (CR E638)
- 2026-06-30: Introduced in House
Bill Versions
- To amend the Act of July 5, 1884, to permit the imposition of taxes on vessels operating as tourist accommodations, and for other purposes. — issued 2026-06-30 — PDF (2 pages)