§ 1803. Study with respect to inland waterway user taxes and charges
(a)
Study directed
The Secretary of Transportation, and the Secretary of Commerce, in consultation with the Secretary of the Treasury, the Secretary of Agriculture, the Secretary of Energy, the Attorney General of the United States, the Secretary of the Army, the Chairman of the Water Resources Council, and the Director of the Office of Management and Budget, shall—
Such study shall include (but shall not be limited to) a consideration of the matters listed in subsections (b), (c), (d), (e), and (f) of this section.
(b)
Considerations relating to the taxing mechanism
(1)
The extent to which the Federal Government should seek to recover some or all of Federal expenditures for the benefit of inland waterway transportation from the users of the facilities for which such expenditures are made.
(3)
The various methods of collecting inland waterway user taxes and charges, and the administrative costs of such taxes and charges.
(4)
The classes and categories of users and other persons on whom inland waterway user taxes and charges should be imposed.
(c)
Considerations relating to economic effects
The economic effects of waterway user taxes and charges on—
(2)
Regions, etc.
On—
(4)
Competitors
On the freight rates charged by other modes of transportation and the extent of short-term and long-term diversion of traffic from the inland waterways to such other modes. In considering such diversion of traffic, there shall also be considered the effects of such diversion on—
(d)
Considerations relating to economic feasibility of waterway improvement projects; level of benefits from waterway expenditures
(1)
The effects of inland waterway user taxes and charges on the economic feasibility of inland waterway improvement projects.
(e)
Considerations relating to Federal assistance
(1)
The extent of past, present, and expected future Federal assistance to the several modes of freight transportation. Such consideration shall include an evaluation and comparison of the public benefits resulting from such assistance to each of the several transportation modes in terms of adequacy, efficiency, and economy of service, safety, technological progress, and energy conservation. The Federal assistance considered under this paragraph shall include all forms of such assistance, such as tax advantages, direct grants, rate adjustments for improvement purposes, assumption of pension fund liabilities, loans, guarantees, capital participation, revenues from land grants, and provision of right-of-way operation, maintenance, and improvement.
(f)
Considerations relating to policy and future development
The effects of inland waterway user taxes and charges on—
(1)
The achievement of the objectives of the National Transportation Policy as set forth in sections
10101 and
13101 of title
49.
(g)
“Inland waterway user taxes and charges” defined
For purposes of this section, the term “inland waterway user taxes and charges” means taxes imposed on the use of the inland and intracoastal waterways of the United States and all alternatives to such taxes.
(h)
Report
Not later than September 30, 1981, the Secretary of Transportation shall transmit to Congress a final report of the study required by this section, together with his findings and recommendations (including necessary legislation) and the findings and recommendations of the Secretary of Commerce, the Secretary of the Treasury, the Secretary of Agriculture, the Secretary of Energy, the Attorney General of the United States, the Secretary of the Army, the Chairman of the Water Resources Council, and the Director of the Office of Management and Budget.
(i)
Authorization of appropriations
There are hereby authorized to be appropriated from time to time to the Secretary of Transportation such sums, not to exceed $8,000,000 in the aggregate, as may be necessary to carry out the study required by this section.