33 U.S.C. § 1803 : US Code - Section 1803: Study with respect to inland waterway user taxes and charges

Search 33 U.S.C. § 1803 : US Code - Section 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 -
(1) make a full and complete study with respect to inland
waterway user taxes and charges, and
(2) make findings and policy recommendations with respect
thereto.
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.
(2) The various forms of inland waterway user taxes and charges
which could be established.
(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.
(6) The use of revenues derived from inland waterway user taxes
and charges, including consideration of changes in, or
alternatives to, the Trust Fund mechanism.
(c) Considerations relating to economic effects
The economic effects of waterway user taxes and charges on -
(1) Carriers and users
On -
(A) carriers and shippers using the inland waterways, and
(B) users (including ultimate consumers) of commodities which
are transported on the inland waterways.
(2) Regions, etc.
On -
(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
(B) future economic growth prospects in such regions,
including anticipated shifts of industry and employment to
other areas together with an evaluation of effects on regional
economies and their development, including consistency with
Federal policies as set forth in other legislation.
(3) Small business and industrial concentration and competition
On -
(A) small business enterprise, and
(B) industrial concentration and competition, both within the
transportation industry and in any line of commerce (within the
meaning of the antitrust laws).
(4) Competitors
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,
(B) the comparative safety of the handling and transportation
of hazardous materials, and
(C) the comparative energy efficiency of the modes and routes
of the transportation involved.
(5) Prices
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.
(6) Balance of payments
On the balance of payments of the United States based on our
international trade.
(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 -
(A) commercial uses, and
(B) other uses, including (but not limited to) recreation,
reclamation, water supply, low-flow augmentation, fish and
wildlife enhancement, hydroelectric power, flood control, and
irrigation uses.
(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.
(3) The need for Federal assistance to agricultural,
industrial, and other interests affected by inland waterway user
taxes and charges.
(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).
(3) The requirements of the Nation through the year 2000 for
transportation service, the portion thereof which should be
provided by inland waterway carriers, and an estimate of the
expansion and improvement of inland waterway capacity necessary
to meet such requirements.
(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.
(h) Report
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.
(i) Authorization of appropriations
There are hereby authorized to be appropriated from time to time
to the Secretary of Transportation such sums, not to exceed
$8,000,000 in the aggregate, as may be necessary to carry out the
study required by this section.