Requirements for certain noncitizens irregularly engaging in domestic coastwise trade

(a) In general Each person or entity that is not a citizen of the United States, as defined in section 104 of title 46, United States Code, that owns or operates vessels that irregularly engage in the United States domestic coastwise trade shall— (1) name an agent upon whom process may be served; (2) abide by all applicable laws of the United States, including applicable environmental and tax laws; and (3) post evidence of documentation and endorsements aboard such vessel indicating the owner or owners of such vessel, including any person controlling vessels and the number of port calls and coastwise trips made during that calendar year. (b) Persons treated as single employer For purposes of paragraph (3) of subsection (a), all persons treated as a single employer under subsection (a) or (b) of section 52 of the Internal Revenue Code of 1986 shall be treated as 1 person.