Us Congress 2023-2024 Regular Session

Us Congress House Bill HB1044

Introduced
2/14/23  

Caption

Maritime Fuel Tax Parity Act

Impact

If implemented, HB 1044 is expected to have several implications for state and federal tax laws regarding fuel usage in the maritime industry. By exempting specific vessels from excise taxes for alternative fuels, it could incentivize the adoption of cleaner fuel options, which may contribute to reducing emissions from shipping activities in coastal areas. This aligns with broader energy and environmental goals, particularly as maritime trade continues to grow in importance. However, the extension of tax exemptions might also necessitate adjustments to tax revenues from related industries, posing both opportunities and challenges for fiscal policy makers.

Summary

House Bill 1044, titled the 'Maritime Fuel Tax Parity Act', aims to amend the Internal Revenue Code of 1986 by extending the existing exemption from excise taxes on alternative motorboat fuels. This exemption will be applicable to fuels sold or utilized by certain vessels that are exclusively engaged in coastal trade, specifically between Atlantic (including the Gulf of Mexico) or Pacific ports in the United States. The legislation seeks to provide a tax relief mechanism to promote the utilization of alternative fuels within the maritime sector, potentially benefiting environmental efforts and economic activities related to coastal trade.

Conclusion

In summary, HB 1044 represents a targeted effort to facilitate the growth and use of alternative fuels within the maritime sector. While it holds promise for environmental benefits and economic support, it raises important discussions on market fairness, competitive equality, and fiscal prudence in the context of state and federal taxation.

Contention

Notable points of contention surrounding HB 1044 may stem from its potential impact on the fair market for alternative fuels and existing maritime fuel suppliers. Critics may argue that extending tax exemptions could create an uneven playing field, favoring specific vessels and companies that engage in coastal trade over those who do not, potentially distorting competition in the fuel market. Additionally, there may be concerns about the long-term sustainability of such tax exemptions and the implications for state budgets relying on excise tax revenues.

Companion Bills

US SB3001

Related Maritime Fuel Tax Parity Act

Similar Bills

No similar bills found.