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.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 3363 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 3363 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES May 13, 2025 Mr. Newhouse introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 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: ``Subchapter G--Cargo Circumvention Tax ``Sec. 4499. Tax imposed. ``SEC. 4499. TAX IMPOSED. ``(a) In General.--There is hereby imposed a tax on any United States-bound circumvented cargo entering the United States. ``(b) Amount of Tax.--The amount of the tax imposed by subsection (a) shall be an amount equal to 0.125 percent of the value (determined under the customs laws of the United States) of the United States-bound circumvented cargo involved. ``(c) Liability.--The tax imposed by subsection (a) shall be paid by the importer of the cargo entering the United States. ``(d) Time of Imposition.--The tax imposed by subsection (a) shall be imposed at the time of entry into the United States. ``(e) United States-Bound Circumvented Cargo.--For purposes of this section, the term `United States-bound circumvented cargo' means cargo which is discharged from an ocean-going vessel in Canada or Mexico and subsequently enters the Unite