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Annual Report to Congress on the Status of the Harbor Maintenance Trust Fund for Fiscal Year 1999
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2001-02-01
[PDF-327.52 KB]
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Abstract:The HMT and HMTF were established by Title XIV of the Water Resources Development Act (WRDA) of 1986 (P.L. 99-662). The HMT is applied on an ad valorem basis on the value of commercial cargo involved in “any port use” of Federally maintained navigation projects. The term “port use” is defined in Section 1401 of WRDA 1986 [26 USC 4462] as the loading or unloading of commercial cargo to or from a commercial vessel at a port. “Port” is defined as any channel or harbor (or component thereof) in the United states which: (a) is not an inland waterway and (b) is open to public navigation. The “commercial cargo” subject to the fee is defined as any cargo transported on a commercial vessel, including passengers transported for compensation or hire, but not including bunker fuel, ship’s stores, sea stores, the legitimate equipment necessary for the operation of a vessel, nor any fish or other aquatic animal life caught and not previously landed on shore. 3. WRDA 1986 also set forth a number of exclusions from the above definitions. For the purposes of the Act, ferries are not considered as commercial vessels; no tax is imposed on cargo moving to and from Alaska, Hawaii and other U.S. possessions (except for Alaskan crude oil, which is subject to the HMT); and, the ad valorem tax is not imposed on any cargo associated with vessel movements to or from and on the inland waterways fuel taxed system. Thus, although there are certain exceptions, the tax is generally imposed against most imports, domestic shipments, foreign trade zone cargo, and passengers. 4. Monies collected by the U.S. Customs Service pursuant to the Act, are transferred to the HMTF for recovery of expenditures of eligible funds in accordance with Congressional appropriations. The Act, as amended, authorizes 100 percent of the U.S. Army Corps of Engineers (Corps) eligible operations and maintenance (O&M) expenditures for commercial navigation at harbors to be recovered from the HMTF, along with 100 percent of the expenditures by the St. Lawrence Seaway Development Corporation (SLSDC) for the maintenance of the Seaway. In addition, Section 201 of WRDA 96 authorizes the recovery of the Federal expenditures for construction of confined disposal facilities required for operation and maintenance of any harbor or inland harbor; dredging and disposal of contaminated sediments that are in or that affect the maintenance of Federal navigation channels; mitigation of operation and maintenance impacts, and operation and maintenance of dredged material disposal facilities. 5. The list of ports subject to the HMT is defined and administered by the Customs Service. Costs recovered from the HMTF include the Corps O&M expenditures for commercial navigation projects, 2 except those on the inland waterways fuel taxed system. The dredging of navigable channels is the primary maintenance activity for which Corps expenditures are recovered from the HMTF. (For additional background, refer to the First Annual Report to Congress, which covers the origin and history of the HMTF).
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