To amend the Act of July 5, 1884, to permit the imposition of taxes on vessels operating as tourist accommodations, and for other purposes.

This bill amends a 19th-century law to allow state and local governments to impose taxes on cruise ships and their passengers or crew when they dock in U.S. ports. It defines a cruise ship as any vessel that stops at a U.S. port and charges a fee for lodging, such as a cabin or living quarter. The legislation also clarifies that non-federal entities have the authority to collect these specific taxes under existing constitutional provisions.