PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6222-6223)
Congressional Research Service
Version 00 · Introduced in Senate · Aug 1, 2013
Amends the Internal Revenue Code to treat United States cruise industry income as effectively connected with the conduct of a trade or business within the United States (thus subjecting such income to U.S. income taxation). Defines "United States cruise industry income" as income attributable to a voyage of a commercial passenger cruise vessel (a passenger vessel having berth or stateroom accommodations for at least 250 passengers) that extends over 1 or more nights and during which passengers embark or disembark the vessel in the United States. Prohibits any tax exemption or reduced tax rate under any U.S. treaty with respect to United States cruise industry income.
People & committees
Sen. Rockefeller, John D., IV [D-WV] · D–WV
Legislative record
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Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6222-6223)
Sponsor introductory remarks on measure. (CR S6222)
Introduced in Senate
Primary sources
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Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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