; and (2) by adding at the end the following: Subchapter II—Vessels 4710. Definitions. 4711. Abandonment of vessels prohibited. 4712. Inventory of abandoned vessels. . 3. Oil and hazardous substance removal The removal and disposal of an abandoned vessel under the direction of an on-scene coordinator appointed under the National Contingency Plan developed under section 311 of the Federal Water Pollution Control Act ( 33 U.S.C. 1321 ) shall be deemed to be a removal action under such section for purposes of section 9509 of the Internal Revenue Code of 1986. 4. Uses of oil spill liability trust fund (a) In general Section 1012(a) of the Oil Pollution Act of 1990 ( 33 U.S.C. 2712(a) ) is amended— (1) in paragraph (4), by striking and at the end; (2) in paragraph (5)(D), by striking the period and inserting ; and ; and (3) by adding at the end the following: (6) the payment of costs associated with the collection and disposal of an abandoned vessel, including a derelict vessel, by the President if— (A) such collection and disposal is determined to be in the public interest by the Federal Government, a State, or an Indian tribe