To amend the Internal Revenue Code of 1986 to exempt from the harbor maintenance tax certain truck cargo on a ferry operating between two ports for the sole purpose of bypassing traffic congestion on the nearest international bridge serving the area in which such ports are located.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exempt from the harbor maintenance excise tax ferry trailer cargo which is in a truck trailer or semitrailer on a ferry for the sole purpose of being transported between two ports due to traffic congestion on the nearest international bridge.…