To amend the Internal Revenue Code of 1986 to allow for expenditures from the Harbor Maintenance Trust Fund for certain harbor construction activities, and for other purposes.

Amends the Internal Revenue Code to permit automatic expenditures from the Harbor Maintenance Trust Fund for: (1) annual shoreline erosion control projects, including breakwater construction and sand replenishment; and (2) an environmental mitigation or remediation component, granting priority to projects containing a critical habitat as defined by the Endangered Species Act of 1973.