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Statute Change Brings Tax-Deferred Funding Opportunity For U.S.-Flag Vessel Fleet Owners And Operators
| 题名： | Statute Change Brings Tax-Deferred Funding Opportunity For U.S.-Flag Vessel Fleet Owners And Operators |
| 正文语种： | eng |
| 作者： | BILL FINNECY |
| 摘要： | A significant Capital Construction Fund (CCF) statute was amended on December 23, 2022, allowing more U.S.-flag vessel owners and operators to potentially benefit from this unique tax deferral program. U.S. flag-carrying vessel owners and operators can defer tax on vessel operating profits as well as capital gains tax from the sale of vessels if these amounts are timely deposited in a CCF agreement account established with the Maritime Administration (MarAd) for commercial vessels and National Marine Fisheries Service (NMFS/NOAA) for commercial fishing vessels. Previously, the statute was worded to restrict the use of these tax-deferred CCF funds to "qualified vessels" operating in "United States foreign, Great Lakes, non-contiguous domestic or short sea transportation trade." |
| 出版年： | 2023 |
| 期刊名称： | The Waterways Jouranl |
| 卷： | 137 |
| 期： | 2 |
| 页码： | 7-7 |
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