(b) Applicable Requirements.— Deposits in and withdrawals from the fund are subject to the requirements included in the agreement or prescribed by the Secretary by regulation. However, the Secretary may not require a person to deposit in the fund for a taxable year more than 50 percent of that portion of the persons taxable income for that year (as determined under section
53505 (a)(1) of this title) that is attributable to the operation of an agreement vessel.
