Maritime Fuel Tax Parity Act
This bill extends the exemption from the excise tax on motor boat or motor vehicle fuels sold or used as supplies for certain vessels or aircraft engaged in trade between U.S. Atlantic or Pacific ports.
To amend the Internal Revenue Code of 1986 to extend the exemption from 
  the excise tax on alternative motorboat fuels sold as supplies for 
 vessels or aircraft to include certain vessels serving only one coast.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Maritime Fuel Tax Parity Act''.

SEC. 2. EXEMPTION FROM EXCISE TAX ON ALTERNATIVE MOTORBOAT FUELS 
              EXTENDED TO INCLUDE CERTAIN VESSELS SERVING ONLY ONE 
              COAST.

    (a) In General.--Section 4041(g) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new sentence: ``For 
purposes of subsection (a)(2), the exemption under paragraph (1) shall 
also apply to fuel sold or used by a vessel which is both described in 
section 4042(c)(1) and actually engaged in trade between Atlantic 
(including the Gulf of Mexico) or Pacific ports of the United States 
(including any territory or possession of the United States).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to sales after December 31, 2021.
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Maritime Fuel Tax Parity Act
To amend the Internal Revenue Code of 1986 to extend the exemption from the excise tax on alternative motorboat fuels sold as supplies for vessels or aircraft to include certain vessels serving only one coast.
Maritime Fuel Tax Parity Act
Rep. Garamendi, John