; and (B) a determination that the vessel is abandoned is made by the Commandant of the Coast Guard in accordance with section 4711 of title 46, United States Code. . (b) Costs of collection and disposal of abandoned or derelict vessels (1) Cumulative costs The cumulative cost for the collection and disposal of abandoned vessels, including derelict vessels, described in section 1012(a)(6) of the Oil Pollution Act of 1990 (as added by subsection (a)) in a calendar year shall be deemed to be a single incident for purposes of section 9509 of the Internal Revenue Code of 1986. (2) Liability The owner of any abandoned vessel, including a derelict vessel, collected and disposed of using funds from the Oil Spill Liability Trust Fund pursuant to section 1012(a)(6) of the Oil Pollution Act of 1990 (as added by subsection (a)) shall be liable to the United States for the costs of such collection and disposal and such costs shall be deemed to be amounts described in section 9509(b)(2) of the Internal Revenue Code. (c) Conforming amendment Section 9509(f) of the Internal Revenue Code of 1986 is amended by inserting before the period at the end , except with respect to section 1012(a)(6) of the Oil Pollution Act of 1990 . 5. Requirements for purchasing federally auctioned vessels (a) In general Chapter 571 of title 46, United States Code, is amended by adding at the end the following: 57112. Requirements for purchasing federally auctioned vessels (a) In general To be eligible to purchase a covered vessel from the Federal Government, a person shall provide proof of— (1) liability insurance for the operator of such covered vessel; (2) proof of financial resources sufficient to cover maintenance costs of such covered vessel; and (3) with respect to a covered vessel requiring documentation under chapter 121, an admiralty bond or stipulation. (b) Definition In this section, the term covered vessel means— (1) a government-owned vessel disposed of in accordance with this part and section 548 of title 40