The law › Title 46, Shipping › Chapter 533

46 U.S.C. 53307: Basis for determining gain or loss and for depreciating new vessels

Created in 2006 by Public Law 109-304. Not changed since. 1 bill in this Congress would change it.

past change
enacted this Congress
proposed

This Congress

H.R. 3151 SHIPS for America Act of 2025 · introduced · would change the section as a whole

How it got here

Unchanged since Public Law 109-304 (Oct 6, 2006).

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.