H.R. 9543: To amend the Act of July 5, 1884, to permit the imposition of taxes on vessels operating as tourist accommodations, and for other purposes.

This bill would change an old federal law so that state, local, and other non-federal governments would be allowed to tax certain vessels that operate as tourist accommodations, specifically cruise ships.

What would change

• The bill amends the Act of July 5, 1884, which limits certain taxes on vessels in U.S. waters.
• It adds a new category allowing taxes on cruise ships, as well as on their passengers or crew.
• It also states that non-federal governments may levy and collect these taxes under the relevant parts of the Constitution.

How the bill defines “cruise ship”

For this law, a cruise ship would mean any vessel that:

• docks at a port in the United States, and
• charges a fee to provide overnight or living accommodations to travelers on board.

Practical effect

In simple terms, the bill would give governments more legal authority to impose taxes or similar charges on cruise ships that bring passengers and crew into U.S. ports. This could apply to taxes on the vessel itself, or taxes tied to the people on board.

Relevant Companies

• CCL — Carnival Corporation operates a large cruise ship fleet and could be directly affected by taxes on cruise ships or their passengers.
• RCL — Royal Caribbean Group operates cruise ships that dock in U.S. ports and could face direct tax impacts from the bill.
• NCLH — Norwegian Cruise Line Holdings operates cruise vessels that may be subject to additional taxes allowed by the bill.