AMENDMENTS RELATED TO HARBOR MAINTENANCE REVENUE ACT OF 1986.

SEC. 2002. AMENDMENTS RELATED TO HARBOR MAINTENANCE REVENUE ACT OF 1986. (a) Order of Enactments.— (1) For purposes of section 4042 of the 1986 Code, the amendment made by section 521(a)(3) of the Superfund Revenue Act of 1986 shall be treated as enacted after the amendment made by section 1404(a) of the Harbor Maintenance Revenue Act of 1986. (2) Paragraph (2) of section 4042(b) of the 1986 Code is amended to read as follows: “(2) Rates.— For purposes of paragraph (1)— “(A) The Inland Waterways Trust Fund financing rate is the rate determined in accordance with the following table: If the use occurs: The tax per gallon is: Before 1990 10 cents During 1990 11 cents During 1991 13 cents During 1992 15 cents During 1993 17 cents During 1994 19 cents After 1994 20 cents. “(B) The Leaking Underground Storage Tank Trust Fund financing rate is 0.1 cent per gallon.” (b) Cargo Transported Between Possessions, Etc.— Subparagraph (B) of section 4462(b)(1) of the 1986 Code is amended to read as follows: “(B) cargo loaded on a vessel in Alaska, Hawaii, or any possession of the United States for transportation to the United States mainland, Alaska, Hawaii, or such a possession for ultimate use or consumption in the United States mainland, Alaska, Hawaii, or such a possession,”. (c) Delay in Due Date for Study of Cargo Diversion.— Section 1407 of the Harbor Maintenance Revenue Act of 1986 is amended by striking out “1 year from the date of the enactment of this Act” and inserting in lieu thereof “December 1, 1988”. (d) Effective Date.— The amendments made by this section shall take effect as if included in the provision of the Harbor Maintenance Revenue Act of 1986 to which it relates.