REPEAL OF HARBOR MAINTENANCE TAX ON EXPORTS.

SEC. 11116. REPEAL OF HARBOR MAINTENANCE TAX ON EXPORTS.(a) In General.—Subsection (d) of section 4462 (relating to definitions and special rules) is amended to read as follows:119 STAT. 1951 “(d) Nonapplicability of Tax to Exports.—The tax imposed by section 4461(a) shall not apply to any port use with respect to any commercial cargo to be exported from the United States.”.(b) Conforming Amendments.—(1) Section 4461(c)(1) is amended by adding “or” at the end of subparagraph (A), by striking subparagraph (B), and by redesignating subparagraph (C) as subparagraph (B).(2) Section 4461(c)(2) is amended by striking “imposed—” and all that follows through “in any other case,” and inserting “imposed”.(c) Effective Date.—The amendments made by this section shall take effect before, on, and after the date of the enactment of this Act.