119-HR3363

To amend the Internal Revenue Code of 1986 to impose a tax on United States-bound circumvented cargo through Canada or Mexico and entering the United States.

Last action was on 5-13-2025

Bill is currently in: House
Path to Law
House Senate President

Current status is Referred to the House Committee on Ways and Means.

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119th CONGRESS

1st Session

H. R. 3363

1. Cargo circumvention tax

1. Cargo circumvention tax

(a) In general - Chapter 36 of subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter:

(b) Clerical amendment - The table of subchapters for chapter 36 of subtitle D of such Code is amended by adding at the end the following new item:

(c) Effective date - The amendments made by this section shall apply to cargo entering the United States after December 31, 2025.