DONATED CARGO EXEMPT FROM HARBOR MAINTENANCE TAX.

SEC. 6109. DONATED CARGO EXEMPT FROM HARBOR MAINTENANCE TAX. (a) General Rule.—Section 4462 of the 1986 Code (relating to definitions and special rules) is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: “(h) Exemption for Humanitarian and Development Assistance Cargos.—No tax shall be imposed under this subchapter on any nonprofit organization or cooperative for cargo which is owned or financed by such nonprofit organization or cooperative and which is certified by the United States Customs Service as intended for use in humanitarian or development assistance overseas.” (b) Effective Date.—The amendment made by subsection (a) shall take effect on April 1, 1987.