[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 2241 Introduced in Senate (IS)]







107th CONGRESS
  2d Session
                                S. 2241

To amend the Harmonized Tariff Schedule of the United States to provide 
 duty-free treatment for certain log forwarders used as motor vehicles 
          for the transport of goods, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 24, 2002

 Mr. Feingold introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Harmonized Tariff Schedule of the United States to provide 
 duty-free treatment for certain log forwarders used as motor vehicles 
          for the transport of goods, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. LOG FORWARDERS.

    (a) In General.--Chapter 87 of the Harmonized Tariff Schedule of 
the United States is amended--
            (1) by striking subheading 8704.90.00 and inserting in 
        numerical sequence the following new subheadings, with the 
        article description for such subheadings having the same degree 
        of indentation as the article description for subheading 
        8704.32.00:

      

``       8704.90.10       Log forwarders with  Free                                      Free
                           cranes, designed
                           for off-highway
                           use...............
         8704.90.90       Other..............  25%                  Free (A+, B, CA, D,  25%
                                                                     E, IL, J) See
                                                                     9906.87.01-
                                                                     9906.87.02 (MX)
                                                                     20% (JO)
 
 
 
 
                                                                                                              ''

and
            (2) by inserting in numerical sequence the following new 
        subheading, with the article description for subheading 
        8708.99.51 having the same degree of indentation as the 
        superior text to subheading 8708.99.52:

      

``       8708.99.51       Parts of log         Free                                      Free
                           forwarders........                                                                 ''

    (b) Staged Rate Reductions.--Any staged reduction of a rate of duty 
proclaimed by the President before the date of the enactment of this 
Act, that--
            (1) would take effect on or after such date of enactment; 
        and
            (2) would, but for the amendment made by subsection (a)(1), 
        apply to subheading 8704.90.00 of the Harmonized Tariff 
        Schedule of the United States,
applies to the corresponding rate of duty set forth in subheading 
8704.90.90 of such Schedule (as added by subsection (a)(1)).
    (c) Conforming Amendment.--The superior text to subheading 
9906.87.01 of the Harmonized Tariff Schedule of the United States is 
amended by striking ``8704.90.00'' and inserting ``8704.90.90''.
    (d) Effective Date.--The amendments made by subsections (a) and (c) 
shall apply with respect to the goods entered, or withdrawn from 
warehouse for consumption, on or after the 15th day after the date of 
the enactment of this Act.

SEC. 2. PARTIAL PAYMENT OF TAX LIABILITY IN INSTALLMENT AGREEMENTS.

    (a) In General.--
            (1) Section 6159(a) of the Internal Revenue Code of 1986 
        (relating to authorization of agreements) is amended--
                    (A) by striking ``satisfy liability for payment 
                of'' and inserting ``make payment on'', and
                    (B) by inserting ``full or partial'' after 
                ``facilitate''.
            (2) Section 6159(c) of such Code (relating to Secretary 
        required to enter into installment agreements in certain cases) 
        is amended in the matter preceding paragraph (1) by inserting 
        ``full'' before ``payment''.
    (b) Requirement To Review Partial Payment Agreements Every Two 
Years.--Section 6159 of such Code is amended by redesignating 
subsections (d) and (e) as subsections (e) and (f), respectively, and 
inserting after subsection (c) the following new subsection:
    ``(d) Secretary Required To Review Installment Agreements for 
Partial Collection Every Two Years.--In the case of an agreement 
entered into by the Secretary under subsection (a) for partial 
collection of a tax liability, the Secretary shall review the agreement 
at least once every 2 years.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to agreements entered into on or after the date of enactment of 
this Act.
                                 <all>