Skip to main content
CivicGate

HR 3363
Introduced Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.

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.

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.

Introduced May 13, 2025

Latest action (May 13, 2025) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary

The bill imposes a 0.125 percent tax on cargo that enters the United States through Canada or Mexico after being discharged from ocean-going vessels. The tax applies to cargo that is later transported into the United States by rail, highway, airport, or inland port, including cargo that has been modified, assembled, or consolidated while in Canada or Mexico. The importer is responsible for paying the tax at the time the cargo enters the United States. The tax takes effect for cargo entering the country after December 31, 2025.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
1 cosponsor

Actions (2)
  1. May 13, 2025 Referred to the House Committee on Ways and Means. · house
  2. May 13, 2025 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • HR 366 — To amend the Internal Revenue Code of 1986 to cover into the treasury of the Virgin Islands revenue from tax on fuel produced in the Virgin Islands and entered into the United States. · Introduced Jan 13, 2025 · Cong. 119 71%
  • HR 3159 — To amend the Internal Revenue Code of 1986 and the Office of Federal Procurement Policy Act to provide economic benefits to small businesses. · Introduced Oct 31, 2001 · Cong. 107 68%
  • S 2358 — IRS Accountability and Taxpayer Protection Act · Introduced Jul 21, 2025 · Cong. 119 67%
  • HR 3223 — To amend the Internal Revenue Code of 1986 to establish procedures relating to the attribution of errors in the case of third party payors of payroll taxes, and for other purposes. · Introduced May 6, 2025 · Cong. 119 67%
  • S 1605 — International Competition for American Jobs Act · Introduced May 6, 2025 · Cong. 119 65%
  • S 1986 — A bill to amend the Internal Revenue Code of 1986 to extend the temporary increase in limitation on the cover over of distilled spirits taxes to Puerto Rico and the Virgin Islands. · Introduced Jun 9, 2025 · Cong. 119 64%

Text versions (1)
  • Introduced in House · May 13, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

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 United States by rail, highway, airport, or inland port, including intact intermodal cargo or cargo which is modified, assembled, or consolidated in Canada or Mexico.

“(f) Regulations.—The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including procedures for the collection of the tax imposed under subsection (a) and penalties for non- compliance.”.

(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:

“Subchapter G. Cargo circumvention tax.”.

(c) Effective Date.—The amendments made by this section shall apply to cargo entering the United States after December 31, 2025. <all>

Comments

Comments

Loading comments…