((a)) ** Creation of Trust Fund** There is hereby established in the Treasury of the United States a trust fund to be known as the “Harbor Maintenance Trust Fund”, consisting of such amounts as may be—

((1)) appropriated to the Harbor Maintenance Trust Fund as provided in this section,

((2)) transferred to the Harbor Maintenance Trust Fund by the Great Lakes St. Lawrence Seaway Development Corporation pursuant to , or

((3)) credited to the Harbor Maintenance Trust Fund as provided in section 9602(b).

((b)) ** Transfer to Harbor Maintenance Trust Fund of amounts equivalent to certain taxes** There are hereby appropriated to the Harbor Maintenance Trust Fund amounts equivalent to the taxes received in the Treasury under section 4461 (relating to harbor maintenance tax).

((c)) ** Expenditures from Harbor Maintenance Trust Fund** Amounts in the Harbor Maintenance Trust Fund shall be available, as provided by appropriation Acts, for making expenditures—

((1)) to carry out section 210 of the Water Resources Development Act of 1986,

((2)) for payments of rebates of tolls or charges pursuant to (as in effect on ), and

((3)) for the payment of all expenses of administration incurred by the Department of the Treasury, the Army Corps of Engineers, and the Department of Commerce related to the administration of subchapter A of chapter 36 (relating to harbor maintenance tax), but not in excess of $5,000,000 for any fiscal year.