The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 1356: Qualifying shipping activities

Created in 2004 by the American Jobs Creation Act of 2004 (Public Law 108-357). Changed by 1 later law. 1 bill in this Congress would change it.

How it got hereLaws that created or changed it, newest first

2005Gulf Opportunity Zone Act of 2005

2004American Jobs Creation Act of 2004created it

26 U.S.C. 1356Qualifying shipping activities

(a)Qualifying shipping activities

(b)Core qualifying activitieschanged

(c)Qualifying secondary activities

(d)Qualifying incidental activities

(e)Application of gross income tests in case of electing group

This CongressBills that change it or would

H.R. 3151SHIPS for America Act of 2025introduced

past change
enacted this Congress
proposed

This Congress

H.R. 3151 SHIPS for America Act of 2025 · introduced · would change (b)

How it got here

2005

Pub. L. 109–135, §403(g)(3)(B), inserted concluding provisions. (Gulf Opportunity Zone Act of 2005) Law text · (c)
Pub. L. 109–135, §403(g)(3)(A), struck out heading and text of par. (3). Text read as follows: (Gulf Opportunity Zone Act of 2005) Law text · (c)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.