S. 1450: A bill to amend the Internal Revenue Code of 1986 to impose an ad valorem excise tax on certain passenger cruise voyages, and for other purposes.

113th Congress · introduced 2013-08-01 · Taxation · Latest: Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6223)

federal

Follow this bill, step by step

Where it came from: introduced 2013-08-01 · official record
Who proposed it: Sen. Rockefeller, John D., IV [D-WV] · what a sponsor is
What happened next: no floor votes in our records yet. Why?
Where it stands now: Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6223) Not final yet: this can still change. We check for updates every day.
If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

A bill to amend the Internal Revenue Code of 1986 to impose an ad valorem excise tax on certain passenger cruise voyages, and for other purposes.

Plain summary

Amends the Internal Revenue Code to impose a 5% excise tax on persons providing a covered passenger cruise. Defines "covered passenger cruise" as a voyage of a commercial passenger cruise vessel that extends over one or more nights and during which passengers embark and disembark the vessel in the United States. Defines "passenger cruise vessel" as any passenger vessel having berth or stateroom accommodations for at least 250 passengers and that is used in the business of carrying passengers for hire. Establishes in the Treasury the Intermodal Infrastructure Trust Fund to be funded by the per passenger excise tax. Allows expenditures from such Fund for specified transportation improvements.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

A bill to amend the Internal Revenue Code of 1986 to impose an ad valorem excise tax on certain passenger cruise voyages, and for other purposes.

Source: Congressional Research Service summary (Introduced in Senate)

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Rockefeller, John D., IV [D-WV] · 0 cosponsors

Cost estimate: No cost estimate published yet.

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Words on this page, explained (2)

Ad valorem: Latin for "according to value." An ad valorem tax is a percentage of what something is worth. Texas property taxes are ad valorem taxes: they are based on the appraised value of a home, land or business property. Florida property taxes are ad valorem taxes too.
Bill: A proposed law. It becomes law only if it passes the legislature and is signed by the president or governor (or a veto is overridden).

Plain meanings written from linked sources. All words.

Sources

Congressional Research Service summary (Introduced in Senate)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-113s1450.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/113/s>

Record fed-us-cong113-s1450 · catalog fed-us-congress-bills-cong113 · updated 2026-11-15 by psicol fed-bills-cong113