33 U.S. Code § 1803 - Study with respect to inland waterway user taxes and charges
(a) Study directed
The Secretary of Transportation, and the Secretary of Commerce, in consultation with the Secretary of the Treasury, the Secretary of Agriculture, the Secretary of Energy, the Attorney General of the United States, the Secretary of the Army, the Chairman of the Water Resources Council, and the Director of the Office of Management and Budget, shall—
Such study shall include (but shall not be limited to) a consideration of the matters listed in subsections (b), (c), (d), (e), and (f) of this section.
(b) Considerations relating to the taxing mechanism
(1) The extent to which the Federal Government should seek to recover some or all of Federal expenditures for the benefit of inland waterway transportation from the users of the facilities for which such expenditures are made.
(3) The various methods of collecting inland waterway user taxes and charges, and the administrative costs of such taxes and charges.
(4) The classes and categories of users and other persons on whom inland waterway user taxes and charges should be imposed.
(5) The waterways of the United States (including the Great Lakes, deep draft channels, and coastal ports) which should be included in any system of user taxes and charges, together with the economic effects of such taxes and charges.
(c) Considerations relating to economic effects
The economic effects of waterway user taxes and charges on—
(1) Carriers and users
(2) Regions, etc.
(A) existing investment in industrial plants, agricultural interests, and commercial enterprises, and on related employment, in regions of the country served by inland water transportation directly or in combination with other modes, and
(3) Small business and industrial concentration and competition
On the freight rates charged by other modes of transportation and the extent of short-term and long-term diversion of traffic from the inland waterways to such other modes. In considering such diversion of traffic, there shall also be considered the effects of such diversion on—
(A) the development of alternative sources of supply and on alternative modes of transportation and alternative routing to market,
On prices of commodities shipped by inland waterways and by competing modes, including the costs of energy materials and the effects on electric power rates.
(d) Considerations relating to economic feasibility of waterway improvement projects; level of benefits from waterway expenditures
(1) The effects of inland waterway user taxes and charges on the economic feasibility of inland waterway improvement projects.
(2) The comparative levels of benefits received from Federal expenditures on inland waterways for—
(e) Considerations relating to Federal assistance
(1) The extent of past, present, and expected future Federal assistance to the several modes of freight transportation. Such consideration shall include an evaluation and comparison of the public benefits resulting from such assistance to each of the several transportation modes in terms of adequacy, efficiency, and economy of service, safety, technological progress, and energy conservation. The Federal assistance considered under this paragraph shall include all forms of such assistance, such as tax advantages, direct grants, rate adjustments for improvement purposes, assumption of pension fund liabilities, loans, guarantees, capital participation, revenues from land grants, and provision of right-of-way operation, maintenance, and improvement.
(2) The competitive effects of past, present, and expected future Federal expenditures on inland waterways on competitive modes of transportation.
(f) Considerations relating to policy and future development
The effects of inland waterway user taxes and charges on—
(1) The achievement of the objectives of the National Transportation Policy as set forth in sections 10101 and 13101 of title 49.
(2) The expansion and improvement of the inland waterways determined to be necessary by the Secretary of the Army under section 158 of the Water Resources Development Act of 1976 (Public Law 94–587) or estimated to be necessary under paragraph (3).
(g) “Inland waterway user taxes and charges” defined
For purposes of this section, the term “inland waterway user taxes and charges” means taxes imposed on the use of the inland and intracoastal waterways of the United States and all alternatives to such taxes.
Not later than September 30, 1981, the Secretary of Transportation shall transmit to Congress a final report of the study required by this section, together with his findings and recommendations (including necessary legislation) and the findings and recommendations of the Secretary of Commerce, the Secretary of the Treasury, the Secretary of Agriculture, the Secretary of Energy, the Attorney General of the United States, the Secretary of the Army, the Chairman of the Water Resources Council, and the Director of the Office of Management and Budget.
Source(Pub. L. 95–502, title II, § 205,Oct. 21, 1978, 92 Stat. 1698; Pub. L. 104–88, title III, § 338,Dec. 29, 1995, 109 Stat. 954.)
Section 158 of the Water Resources Development Act of 1976 (Public Law 94–587), referred to in subsec. (f)(2), is section 158 ofPub. L. 94–587, Oct. 22, 1976, 90 Stat. 2933, which is set out as a note under section 540 of this title.
1995—Subsec. (f)(1). Pub. L. 104–88substituted “as set forth in sections 10101 and 13101 of title 49” for “as set forth in the preamble to the Transportation Act of 1940”.
Effective Date of 1995 Amendment
Amendment by Pub. L. 104–88effective Jan. 1, 1996, see section 2 ofPub. L. 104–88, set out as an Effective Date note under section 701 of Title 49, Transportation.
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