article: SECTION 1. SHORT TITLE. This Act may be cited as the ``Marine Navigation Safety Improvement Act of 1993''. SEC. 2. ESTABLISHMENT OF MARINE NAVIGATION SAFETY ACCOUNT. Section 9505 of the Internal Revenue Code of 1986 (relating to the Harbor Maintenance Trust Fund) is amended-- (1) in subsection (c)-- (A) in paragraph (1), by inserting ``except as provided in paragraph (4)'', before ``to carry out''; (B) in paragraph (3), by striking the period at the end and inserting a comma; and (C) by adding at the end the following new paragraph: ``(4) to carry out subsections (a)(3) and (c) of section 210 of the Water Resources Development Act of 1986.''; and (2) by adding at the end the following new subsection: ``(e) Marine Navigation Safety Account.-- ``(1) In general.--There is hereby established in the Harbor Maintenance Trust Fund a separate account to be known as the `Marine Navigation Safety Account', consisting of such amounts as may be transferred or credited to the account pursuant to this subsection or section 9602(b). ``(2) Transfers to account.-- ``(A) 1991 and 1992.--Not later than 30 days after the date of the enactment of the Marine Navigation Safety Improvement Act of 1993, the Secretary shall transfer to the Marine Navigation Safety Account an amount not to exceed the sum of-- ``(i) 8 percent of the amount of taxes received in the Treasury under section 4461 for the calendar years 1991 and 1992; and ``(ii) interest on the amount referred to in clause (i) for the calendar years 1991 and 1992, credited pursuant to section 9602(b)(3). ``(B) 1993 and each subsequent year.--For calendar year 1993, and for each calendar year thereafter, the Secretary shall transfer to the Marine Navigation Safety Account an amount equal to the sum of-- ``(i) 8 percent of the amount of taxes received in the Treasury pursuant to section 4461; and ``(ii) interest on the amount referred to in clause (i) for the calendar year, credited pursuant to section 9602(b)(3). ``(3) Expenditures from account.--Amounts in the Marine Navigation Safety Account shall be available, as provided in appropriations Acts, to carry out the programs and activities of the National Oceanic and Atmospheric Administration of the Department of Commerce related to commercial marine navigation described in section 210(c) of the Water Resources Development Act of 1986.''. SEC. 3. AMENDMENT TO THE WATER RESOURCES DEVELOPMENT ACT OF 1986. Section 210 of the Water Resources Development Act of 1986 (33 U.S.C. 2238) is amended-- (1) in subsection (a)-- (A) by striking ``and'' at the end of paragraph (1); (B) by striking the period at the end of paragraph (2) and inserting ``; and''; and (C) by adding at the end the following new paragraph: ``(3) from the Marine Navigation Safety Account established under section 9505(e) of the Internal Revenue Code of 1986, to carry out the programs and activities of the National Oceanic and Atmospheric Administration of the Department of Commerce related to commercial marine navigation described in subsection (c).''; and (2) by adding at the end the following new subsection: ``(c) Commercial Marine Navigation.--The amounts authorized to be appropriated under subsection (a)(3) shall remain available until expended, and shall-- ``(1) be made available to the Secretary of Commerce to support, either directly or by contract, the nautical charting and marine navigational safety programs and such other activities of the National Oceanic and Atmospheric Administration related to commercial marine navigation as the Secretary determines to be appropriate, including-- ``(A) the nautical charting program; ``(B) marine tides and circulation programs; ``(C) charting survey ship support; and ``(D) marine weather services applicable to commercial navigation safety in the waters of the United States; and ``(2) be used by the Secretary of Commerce, subject to the following conditions: ``(A)(i) Funds transferred to the Marine Navigation Safety Account pursuant to section 9505(e)(2)(A) of the Internal Revenue Code of 1986 shall be used only for the purposes of enabling, modernizing, enhancing, or expanding the capabilities of the National Oceanic and Atmospheric Administration to conduct the programs and activities referred to in paragraph (1). ``(ii) No portion of the funds referred to in clause (i) may be used to offset funds made available for the purposes referred to in clause (i) through appropriations to the Operations, Research, and Facilities account of the National Oceanic and Atmospheric Administration. ``(B)(i) Funds transferred to the Marine Navigation Safety Account pursuant to section 9505(e)(2)(B) of the Internal Revenue Code of 1986 may be used for the following purposes: ``(I) Conducting the operational aspects of the programs and activities referred to in paragraph (1). ``(II) Enabling, modernizing, enhancing, or expanding the capabilities of the National Oceanic and Atmospheric Administration to conduct the programs and activities referred to in paragraph (1). ``(ii) Not more than 50 percent of the funds referred to in clause (i) may be used to offset funds previously made available for the purposes referred to in clause (i) through appropriations to the Operations, Research and Facilities account of the National Oceanic and Atmospheric Administration.''.
summary: Marine Navigation Safety Improvement Act of 1993 - Amends the Internal Revenue Code to establish within the Harbor Maintenance Trust Fund the Marine Navigation Safety Account. Funds such Account with transfers of specified amounts from the Harbor Maintenance Trust Fund. Directs that amounts in the Account be available to carry out the programs and activities of the National Oceanic and Atmospheric Administration of the Department of Commerce relating to nautical charting and marine navigational safety programs as specified.