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Tax Corrections Act Offers Good News To Domestic Operators The recent passage of the Tax Technical Corrections Act, HR 4333, by the 100th Congress, offered some good news for domestic inland waterways operators. Included in the measure was the long-awaited correction to the diesel fuel tax inequity which began on April 1, 1988. Waterway operators and other off-highway users contin- ued to pay the tax through Decem- ber 31, 1988. Now off-highway users will be able to purchase diesel fuel tax free. Sellers and purchasers must submit information to the IRS verifying that the fuel is utilized for non-highway purposes. The tax paid between April 1 and December 31, 1988, is refundable, with a special one-time refund with interest. Amounts that have already been submitted on a quarterly claim for refund or that have been or will be claimed as a credit against other tax payments (such as the inland waterway fuel tax) are not eligible for the special one time interest bearing refund. In addition, full deduction of crew meal costs was also included in the Tax Technical Corrections Act. HENSCHEL. A LEADER IN NAVY SHIP CONTROL AND MONITORING SYSTEMS. DESIGN • ENGINEERING • MANUFACTURING RELIABILITY • COST EFFECTIVENESS 70 Years of Proven Performance 9 Hoyt Drive, P.O. Box 30, Newburyport, Massachusetts 01950 U.S.A. (508) 462-2400 Telex: (RCA) 294074 • FAX: (508) 462-4497 Circle 201 on Reader Service Card fJ)ARCO OIL SPILL and DEBRIS SKIMMERS The only skimmers - with our unique FILTERBELT system, proven effective in all oil spill conditions. More than 75 operating worldwide • Full engineering & shipyard facilities • New construction or conversions • Standard or custom vessels REQUEST OUR FREE BROCHURE f£)ARCO POLLUTION CONTROL 2300 West Commodore Way • Seattle, WA 98199 USA Phone (206) 285-3200 • Telex160587MARCO UT FAX (206) 283-4731 Circle 276 on Reader Sen/ice Card Space saving physical/ o$«. ' chemical design —m requires 90% less space j, than biological systems Low installation costs Simple, automatic operation Low operating and maintenance costs Reliable micro- processor control Quick delivery... 6 standard models Model ORCA 11-24 Model 11-12 11-24 11-36 11-165 11-330 11-500 Number people served 12 24 36 165 330 500 *lf low volume flush toilets are used, the number of people can be doubled USCG certified and IMO approved Call or telex Dick Lambert for technical information, brochures or a quotation on a specific model. ENVIROVAC INC. ^SSSu,,. Telephone 815/654-8300, FAX 815/654-8306, Telex 257415 Toll Free (USA & Canada) 800/435-6951 (ex. IL) Circle 272 on Reader Sen/ice Card Operators will be able to deduct crew meals that (1) are required by federal law to be provided to crew members of a commercial vessel, or (2) are provided to crew members of a commercial vessel operating on the Great Lakes, the St. Lawrence Seaway, or the U.S. inland water- ways that is of a kind that would be required by federal law to provide food or beverages to crew members if operated at sea. This provision is effective for taxable years beginning after December 31, 1988. Furthermore, the Act also ex- empts certain cargoes from the Har- bor Maintenance Tax established in P.L. 99-662. This revision provides that the tax will be imposed only once on cargo, moving under a single bill of lading, unloaded from one vessel and loaded onto another at any U.S. port for relay to or from Alaska, Hawaii, or any U.S. posses- sion. For additional information, con- tact: Dena Wilson, American Wa- terways Operators, vice president- legislative affairs, at: (703) 841- 9300. Seacor Opens Pensacola Office Systems Engineering Associates Corporation (Seacor) recently an- nounced the opening of their Pensa- cola, Fla., office. This marks the establishment of Seacor's 16th loca- tion worldwide, with corporate headquarters in Mount Laurel, N.J. Seacor's new Pensacola address is: Systems Engineering Associates Corporation (Seacor), 1149 Creigh- ton Road, Suite 5, Pensacola, Fla. 32504, phone (904) 484-3601. Seacor's newest office was estab- lished through the recent award of a $6.6-million contract in which the company will support the Chief of Naval Education and Training's Naval Education and Training Pro- gram Management Support Activity on its various training programs. More than 30 Seacor training spe- cialists, housed in the Pensacola of- fice, will provide curriculum devel- opment support to the U.S. Navy training community. For more information and free lit- erature on Seacor, Circle 25 on Reader Service Card SESA Elects Croushore New President The Southeast Shipyard Associa- tion (SESA), an organization com- prised of mid-sized commercial shipyards located in South Carolina, Georgia, Florida and Alabama, re- cently elected Bruce J. Crou- shore, its new president. Mr. Croushore, who serves as secretary and general counsel of Bender Shipbuilding & Repair Co., Inc., Mobile, Ala., succeeds Harry L. Bell, president of Ru- nyan Marine, Pensacola, Fla. 8 Maritime Reporter/Engineering News
