Waterway User Tax Act

[AI summary unavailable — showing source text] Title I: Waterway User Tax Act - Imposes a tax on the transportation by vessel of property over specified segments of inland waterways of the United States. Bases the computation of the rate of such tax on the number of vessel ton-miles performed multiplied by the ton-mile rate for the particular segment. Exempts all Coast Guard vessels and those Army vessels engaged in construction, operation, maintenance, or protection of the waterways of the United States. Title II: Charge for Use of Locks Within the Inland Waterways - Directs the Secretary of the Treasury to collect a lockage fee of $10 for each lockage occurring at any location within any waterway segment specified in or designated pursuant to the Internal Revenue Code. Authorizes to be appropriated such sums as may be necessary to carry out the provisions of this title.…