{"data":{"id":"us/46-u.s.c.-60301","jurisdiction":"us","citation":"46 U.S.C. § 60301","heading":"Regular tonnage taxes","body":"(a) Lower Rate.—A tax is imposed at the rate of 4.5 cents per ton, not to exceed a total of 22.5 cents per ton per year, for fiscal years 2006 through 2010, and 2 cents per ton, not to exceed a total of 10 cents per ton per year, for each fiscal year thereafter, at each entry in a port of the United States of—(1) a vessel entering from a foreign port or place in North America, Central America, the West Indies Islands, the Bahama Islands, the Bermuda Islands, or the coast of South America bordering the Caribbean Sea; or (2) a vessel returning to the same port or place in the United States from which it departed, and not entering the United States from another port or place, except—(A) a vessel of the United States; (B) a recreational vessel (as defined in section 2101 of this title); or (C) a barge. (b) Higher Rate.—A tax is imposed at the rate of 13.5 cents per ton, not to exceed a total of 67.5 cents per ton per year, for fiscal years 2006 through 2010, and 6 cents per ton, not to exceed a total of 30 cents per ton per year, for each fiscal year thereafter, on a vessel at each entry in a port of the United States from a foreign port or place not named in subsection (a)(1). (c) Exception for Vessels Entering Other Than by Sea.—Subsection (a) does not apply to a vessel entering other than by sea from a foreign port or place at which tonnage, lighthouse, or other equivalent taxes are not imposed on vessels of the United States.","path":["Title 46—SHIPPING","CHAPTER 603—TONNAGE TAXES AND LIGHT MONEY"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc46@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T06:00:50Z","sha256":"2338112a5d5ba1c1713083e74b28bc914da9998291a99fe42d103e40eb222665","source_id":"us","stale":false,"prev":"us/46-u.s.c.-60109","next":"us/46-u.s.c.-60302"},"notice":"GroundRules: Original legal text. Not legal advice."}