92 STAT. 1700
PUBLIC LAW 95-502—OCT. 21, 1978 (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. (2) The competitive effects of past, present, and expected future Federal expenditures on inland waterways on competitive modes of transportation. (3) The need for Federal assistance to agricultural, industrial, and other interests affected by inland waterway user taxes and charges. (f)
CONSIDERATIONS RELATING TO POLICY AND FUTURE DEVELOP-
MENT.—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 the preamble to the Transporta49 USC prec. 1. tion Act of 1940. (2) The expansion and improvement of the inland waterways determined to be necessary by the Secretary of the Army under 33 USC 540 note. section 158 of the Water Resources Development Act of 1976 (Public Law 94-587) or estimated to be necessary under paragraph (3). (3) The requirements of the Nation through the year 2000 for transportation service, the portion thereof which should be provided by inland waterway carriers, and an estimate of the expansion and improvement of inland waterway capacity necessary to meet such requirements. (g) INLAND WATERWAY USER TAXES AND CHARGES DEFINED.—For
Transmittal to Congress.
33 USC 1804. Ante, 1696.
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 recom-' mendations 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. SEC. 206. INLAND AND INTRACOASTAL WATERWAYS OF THE UNITED STATES. For purposes of section 4042 of the Internal Revenue Code of 1954 (relating to tax on fuel used in commercial transportation on inland waterways) and for purposes of section 204 of this Act, the following
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