详情

原文传递 Tax Incentive Expands To Include All Jones Act Vessels

题名：	Tax Incentive Expands To Include All Jones Act Vessels
正文语种：	eng
摘要：	A little-noticed (so far) revision to the 1936 Merchant Marine Act that took effect in December has greatly expanded the scope of a tax-deferral program designed to encourage fleet owners to expand and modernize their vessels. The expansion could be the most significant incentive for inland shipbuilders and fleet owners in a generation. The James M. Inhofe National Defense Authorization Act for Fiscal Year 2023 eliminated language in the act that had restricted access to the Capital Construction Fund to vessels engaged in "noncontiguous trade"-that is, to vessels engaged in trade between the United States and foreign countries. The Capital Construction Fund, administered by the Maritime Administration for commercial vessels, helps owners and operators of United States-flag vessels secure the capital necessary to modernize and expand the U.S. merchant marine. The program encourages construction, reconstruction or acquisition of vessels through the deferment of federal income taxes on certain deposits of money or other property placed into a CCF.
出版年：	2023
期刊名称：	The Waterways Jouranl
卷：	137
期：	2
页码：	4-4