U.S. Code » Title 26 » Subtitle Subtitle I— Trust Fund Code › Chapter CHAPTER 98— TRUST FUND CODE › Subchapter Subchapter A— Establishment of Trust Funds

26 U.S.C. § 9505

Harbor Maintenance Trust Fund

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(a) Creation of Trust FundThere is hereby established in the Treasury of the United States a trust fund to be known as the “Harbor Maintenance Trust Fund”, consisting of such amounts as may be—(1) appropriated to the Harbor Maintenance Trust Fund as provided in this section,(2) transferred to the Harbor Maintenance Trust Fund by the Great Lakes St. Lawrence Seaway Development Corporation pursuant to section 13(a) of the Act of May 13, 1954, or(3) credited to the Harbor Maintenance Trust Fund as provided in section 9602(b).(b) Transfer to Harbor Maintenance Trust Fund of amounts equivalent to certain taxes

There are hereby appropriated to the Harbor Maintenance Trust Fund amounts equivalent to the taxes received in the Treasury under section 4461 (relating to harbor maintenance tax).

(c) Expenditures from Harbor Maintenance Trust FundAmounts in the Harbor Maintenance Trust Fund shall be available, as provided by appropriation Acts, for making expenditures—(1) to carry out section 210 of the Water Resources Development Act of 1986,(2) for payments of rebates of tolls or charges pursuant to section 13(b) of the Act of May 13, 1954 (as in effect on April 1, 1987), and(3) for the payment of all expenses of administration incurred by the Department of the Treasury, the Army Corps of Engineers, and the Department of Commerce related to the administration of subchapter A of chapter 36 (relating to harbor maintenance tax), but not in excess of $5,000,000 for any fiscal year.(Added Pub. L. 99–662, title XIV, § 1403(a), Nov. 17, 1986, 100 Stat. 4269; amended Pub. L. 103–182, title VI, § 683(a), Dec. 8, 1993, 107 Stat. 2218; Pub. L. 104–303, title VI, § 601, Oct. 12, 1996, 110 Stat. 3792; Pub. L. 113–121, title II, § 2102(c), June 10, 2014, 128 Stat. 1278; Pub. L. 116–260, div. AA, title V, § 512(c)(3), Dec. 27, 2020, 134 Stat. 2756.)Editorial NotesReferences in Text

Section 13 of the Act of May 13, 1954, referred to in subsecs. (a)(2) and (c)(2), is classified to section 988a of Title 33, Navigation and Navigable Waters.

Section 210 of the Water Resources Development Act of 1986, referred to in subsec. (c)(1), is classified to section 2238 of Title 33, Navigation and Navigable Waters.

Amendments

2020—Subsec. (a)(2). Pub. L. 116–260 substituted “Great Lakes St. Lawrence Seaway Development Corporation” for “Saint Lawrence Seaway Development Corporation”.

2014—Subsec. (c)(1). Pub. L. 113–121 struck out “(as in effect on the date of the enactment of the Water Resources Development Act of 1996)” after “1986”.

1996—Subsec. (c)(1). Pub. L. 104–303 amended par. (1) generally. Prior to amendment, par. (1) read as follows: “to carry out section 210(a) of the Water Resources Development Act of 1986 (as in effect on the date of enactment of this section),”.

1993—Subsec. (c)(3). Pub. L. 103–182 amended par. (3) generally. Prior to amendment, par. (3) read as follows: “for the payment of all expenses of administration incurred—

“(A) by the Department of the Treasury in administering subchapter A of chapter 36 (relating to harbor maintenance tax), but not in excess of $5,000,000 for any fiscal year, and

“(B) for periods during which no fee applies under paragraph (9) or (10) of section 13031(a) of the Consolidated Omnibus Budget Reconciliation Act of 1985.”

Statutory Notes and Related SubsidiariesEffective Date of 1993 Amendment

Pub. L. 103–182, title VI, § 683(b), Dec. 8, 1993, 107 Stat. 2218, which provided that the amendment made by section 683(a) of Pub. L. 103–182 was applicable to fiscal years beginning after Dec. 8, 1993, was repealed by Pub. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, effective on the date the USMCA entered into force (July 1, 2020).

Effective Date

Pub. L. 99–662, title XIV, § 1403(d), Nov. 17, 1986, 100 Stat. 4270, provided that: “The amendments made by this section [enacting this section] shall take effect on April 1, 1987.”

Harbor Maintenance Trust Fund Deposits and Expenditures

Pub. L. 102–580, title III, § 330, Oct. 31, 1992, 106 Stat. 4851, as amended by Pub. L. 116–260, div. AA, title I, § 103, Dec. 27, 2020, 134 Stat. 2621, which authorized the President to transmit to the Committee on Transportation and Infrastructure of the House of Representatives and the Committee on Environment and Public Works of the Senate an annual report on expenditures from and deposits into the Harbor Maintenance Trust Fund, was repealed by Pub. L. 118–272, div. A, title II, § 1206(d)(2), Jan. 4, 2025, 138 Stat. 3077.

Notes of Decisions
Cited in 7 cases, 1995–2009 · leading case: United States Shoe Corp. v. United States, 907 F. Supp. 408 (Ct. Intl. Trade 1995).
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United States Shoe Corp. v. United States, 907 F. Supp. 408 (Ct. Intl. Trade 1995). · cites it 6× “In enacting the Tax, Congress concurrently established the Harbor Maintenance Trust Fund, 26 U.S.C. § 9505 (1988 & Supp. V 1993) [hereinafter "Trust Fund"], to carry out the purposes of the Act.”
United States Shoe Corp. v. United States, 114 F.3d 1564 (Fed. Cir. 1997). · cites it 4× “See 26 U.S.C. § 9505 (b) (1994). The fees were designed to finance the cost of harbor dredging.”
United States Shoe Corp. v. United States, 296 F.3d 1378 (Fed. Cir. 2002). “26 U.S.C. § 9505 (b) (2000). Accordingly, the interest earned on the tax payments is also the property of the government.”
Thomson Multimedia Inc. (Now Known as Thomson Inc.) v. United States, Cf Indus., Inc. v. United States, 340 F.3d 1355 (Fed. Cir. 2003). “26 U.S.C. § 9505 . Indeed, in upholding other charges as user fees, the Supreme Court has noted that the fees were deposited in a dedicated trust fund to cover only the expense of government facilities or services.”
Chrysler Corp. v. United States, 601 F. Supp. 2d 1347 (Ct. Intl. Trade 2009). “The HMT is collected by Customs and deposited in the Harbor Maintenance Trust Fund (“Trust Fund”) from which Congress may appropriate funds to pay for harbor maintenance and development projects.”
Thomson Multimedia Inc. v. United States, 219 F. Supp. 2d 1322 (Ct. Intl. Trade 2002). “26 U.S.C. § 9505 . The Inland Waterway Fuel Tax (“IWFT”) is also a component of the WRDA and is contained in the Inland Waterways Revenue Act of 1978, Pub.”
Sarne Corp. v. United States, 21 Ct. Int'l Trade 835 (Ct. Intl. Trade 1997). “26 U.S.C.A. § 9505 (b)(West Supp. 1997). Money is appropriated out of the Trust Fund as may be necessary to fund up to 100 percent of the eligible operations and maintenance costs assigned to commercial navigation of all harbors in the United States.”
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