Capital Construction Fund Program External Links

If you are unsure of a Coast Guard Documented Vessel’s net and gross tonnage and the year the vessel was built, please refer to the website:
*The Port State Information Exchange system contains vessel-specific information derived from the U.S. Coast Guard.

If the net and gross tons of a vessel are unknown, and the manufacturer, Coast Guard, and the state have no record of the data, please refer to this website for the "Interactive Application for Simplified Measurement":

Our sister agency, Capital Construction Fund in the Department of Transportation, assists owners of large vessels such as barges, tugs, and tankers. The program encourages construction, reconstruction, or acquisition of vessels through the deferment of federal income taxes on certain deposits of money or other property placed into a Capital Construction Fund. Refer to:

If you want to check on a bill in Congress, refer to

If you have an Internal Revenue Service tax question relating to the fishing industry, e-mail questions to

Last updated by Office of Management & Budget on January 30, 2018