To amend the Internal Revenue Code of 1986 to impose a tax on United States-bound circumvented cargo through Canada or Mexico and entering the United States.

This bill, "To amend the Internal Revenue Code of 1986 to impose a tax on United States-bound circumvented cargo through Canada or Mexico and entering the United States," designated as H.R. 3363 in the 119th Congress, aims to enforce a tax on cargo that circumvents directly to the U.S. through Canada or Mexico. As of May 13, 2025, it was introduced in Congress with the objective of addressing this specific issue related to cargo transport.