[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1295 Engrossed Amendment Senate (EAS)]
In the Senate of the United States,
May 14, 2015.
Resolved, That the bill from the House of Representatives (H.R.
1295) entitled ``An Act to amend the Internal Revenue Code of 1986 to
improve the process for making determinations with respect to whether
organizations are exempt from taxation under section 501(c)(4) of such
Code.'', do pass with the following
AMENDMENTS:
Strike all after the enacting clause and insert the
following:
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) Short Title.--This Act may be cited as the ``Trade Preferences
Extension Act of 2015''.
(b) Table of Contents.--The table of contents for this Act is as
follows:
Sec. 1. Short title; table of contents.
TITLE I--EXTENSION OF AFRICAN GROWTH AND OPPORTUNITY ACT
Sec. 101. Short title.
Sec. 102. Findings.
Sec. 103. Extension of African Growth and Opportunity Act.
Sec. 104. Modifications of rules of origin for duty-free treatment for
articles of beneficiary sub-Saharan African
countries under Generalized System of
Preferences.
Sec. 105. Monitoring and review of eligibility under Generalized System
of Preferences.
Sec. 106. Promotion of the role of women in social and economic
development in sub-Saharan Africa.
Sec. 107. Biennial AGOA utilization strategies.
Sec. 108. Deepening and expanding trade and investment ties between
sub-Saharan Africa and the United States.
Sec. 109. Agricultural technical assistance for sub-Saharan Africa.
Sec. 110. Reports.
Sec. 111. Technical amendments.
Sec. 112. Definitions.
TITLE II--EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES
Sec. 201. Extension of Generalized System of Preferences.
Sec. 202. Authority to designate certain cotton articles as eligible
articles only for least-developed
beneficiary developing countries under
Generalized System of Preferences.
Sec. 203. Application of competitive need limitation and waiver under
Generalized System of Preferences with
respect to articles of beneficiary
developing countries exported to the United
States during calendar year 2014.
Sec. 204. Travel goods.
TITLE III--EXTENSION OF PREFERENTIAL DUTY TREATMENT PROGRAM FOR HAITI
Sec. 301. Extension of preferential duty treatment program for Haiti.
TITLE IV--TARIFF CLASSIFICATION OF CERTAIN ARTICLES
Sec. 401. Tariff classification of recreational performance outerwear.
Sec. 402. Duty treatment of specialized athletic footwear.
Sec. 403. Effective date.
TITLE V--MISCELLANEOUS PROVISIONS
Sec. 501. Report on contribution of trade preference programs to
reducing poverty and eliminating hunger.
TITLE VI--OFFSETS
Sec. 601. Customs user fees.
Sec. 602. Time for payment of corporate estimated taxes.
Sec. 603. Improved information reporting on unreported and
underreported financial accounts.
TITLE I--EXTENSION OF AFRICAN GROWTH AND OPPORTUNITY ACT
SEC. 101. SHORT TITLE.
This title may be cited as the ``AGOA Extension and Enhancement Act
of 2015''.
SEC. 102. FINDINGS.
Congress finds the following:
(1) Since its enactment, the African Growth and Opportunity
Act has been the centerpiece of trade relations between the
United States and sub-Saharan Africa and has enhanced trade,
investment, job creation, and democratic institutions
throughout Africa.
(2) Trade and investment, as facilitated by the African
Growth and Opportunity Act, promote economic growth,
development, poverty reduction, democracy, the rule of law, and
stability in sub-Saharan Africa.
(3) Trade between the United States and sub-Saharan Africa
has more than tripled since the enactment of the African Growth
and Opportunity Act in 2000, and United States direct
investment in sub-Saharan Africa has grown almost six-fold.
(4) It is in the interest of the United States to engage
and compete in emerging markets in sub-Saharan African
countries, to boost trade and investment between the United
States and sub-Saharan African countries, and to renew and
strengthen the African Growth and Opportunity Act.
(5) The long-term economic security of the United States is
enhanced by strong economic and political ties with the
fastest-growing economies in the world, many of which are in
sub-Saharan Africa.
(6) It is a goal of the United States to further integrate
sub-Saharan African countries into the global economy,
stimulate economic development in Africa, and diversify sources
of growth in sub-Saharan Africa.
(7) To that end, implementation of the Agreement on Trade
Facilitation of the World Trade Organization would strengthen
regional integration efforts in sub-Saharan Africa and
contribute to economic growth in the region.
(8) The elimination of barriers to trade and investment in
sub-Saharan Africa, including high tariffs, forced localization
requirements, restrictions on investment, and customs barriers,
will create opportunities for workers, businesses, farmers, and
ranchers in the United States and sub-Saharan African
countries.
(9) The elimination of such barriers will improve
utilization of the African Growth and Opportunity Act and
strengthen regional and global integration, accelerate economic
growth in sub-Saharan Africa, and enhance the trade
relationship between the United States and sub-Saharan Africa.
SEC. 103. EXTENSION OF AFRICAN GROWTH AND OPPORTUNITY ACT.
(a) In General.--Section 506B of the Trade Act of 1974 (19 U.S.C.
2466b) is amended by striking ``September 30, 2015'' and inserting
``September 30, 2025''.
(b) African Growth and Opportunity Act.--
(1) In general.--Section 112(g) of the African Growth and
Opportunity Act (19 U.S.C. 3721(g)) is amended by striking
``September 30, 2015'' and inserting ``September 30, 2025''.
(2) Extension of regional apparel article program.--Section
112(b)(3)(A) of the African Growth and Opportunity Act (19
U.S.C. 3721(b)(3)(A)) is amended--
(A) in clause (i), by striking ``11 succeeding''
and inserting ``21 succeeding''; and
(B) in clause (ii)(II), by striking ``September 30,
2015'' and inserting ``September 30, 2025''.
(3) Extension of third-country fabric program.--Section
112(c)(1) of the African Growth and Opportunity Act (19 U.S.C.
3721(c)(1)) is amended--
(A) in the paragraph heading, by striking
``September 30, 2015'' and inserting ``September 30,
2025'';
(B) in subparagraph (A), by striking ``September
30, 2015'' and inserting ``September 30, 2025''; and
(C) in subparagraph (B)(ii), by striking
``September 30, 2015'' and inserting ``September 30,
2025''.
SEC. 104. MODIFICATIONS OF RULES OF ORIGIN FOR DUTY-FREE TREATMENT FOR
ARTICLES OF BENEFICIARY SUB-SAHARAN AFRICAN COUNTRIES
UNDER GENERALIZED SYSTEM OF PREFERENCES.
(a) In General.--Section 506A(b)(2) of the Trade Act of 1974 (19
U.S.C. 2466a(b)(2)) is amended--
(1) in subparagraph (A), by striking ``and'' at the end;
(2) in subparagraph (B), by striking the period at the end
and inserting ``; and''; and
(3) by adding at the end the following:
``(C) the direct costs of processing operations
performed in one or more such beneficiary sub-Saharan
African countries or former beneficiary sub-Saharan
African countries shall be applied in determining such
percentage.''.
(b) Applicability to Articles Receiving Duty-free Treatment Under
Title V of Trade Act of 1974.--Section 506A(b) of the Trade Act of 1974
(19 U.S.C. 2466a(b)) is amended by adding at the end the following:
``(3) Rules of origin under this title.--The exceptions set
forth in subparagraphs (A), (B), and (C) of paragraph (2) shall
also apply to any article described in section 503(a)(1) that
is the growth, product, or manufacture of a beneficiary sub-
Saharan African country for purposes of any determination to
provide duty-free treatment with respect to such article.''.
(c) Modifications to the Harmonized Tariff Schedule.--The President
may proclaim such modifications as may be necessary to the Harmonized
Tariff Schedule of the United States (HTS) to add the special tariff
treatment symbol ``D'' in the ``Special'' subcolumn of the HTS for each
article classified under a heading or subheading with the special
tariff treatment symbol ``A'' or ``A*'' in the ``Special'' subcolumn of
the HTS.
(d) Effective Date.--The amendments made by subsections (a) and (b)
take effect on the date of the enactment of this Act and apply with
respect to any article described in section 503(b)(1)(B) through (G) of
the Trade Act of 1974 that is the growth, product, or manufacture of a
beneficiary sub-Saharan African country and that is imported into the
customs territory of the United States on or after the date that is 30
days after such date of enactment.
SEC. 105. MONITORING AND REVIEW OF ELIGIBILITY UNDER GENERALIZED SYSTEM
OF PREFERENCES.
(a) Continuing Compliance.--Section 506A(a)(3) of the Trade Act of
1974 (19 U.S.C. 2466a(a)(3)) is amended--
(1) by striking ``If the President'' and inserting the
following:
``(A) In general.--If the President''; and
(2) by adding at the end the following:
``(B) Notification.--The President may not
terminate the designation of a country as a beneficiary
sub-Saharan African country under subparagraph (A)
unless, at least 60 days before the termination of such
designation, the President notifies Congress and
notifies the country of the President's intention to
terminate such designation, together with the
considerations entering into the decision to terminate
such designation.''.
(b) Withdrawal, Suspension, or Limitation of Preferential Tariff
Treatment.--Section 506A of the Trade Act of 1974 (19 U.S.C. 2466a) is
amended--
(1) by redesignating subsection (c) as subsection (d); and
(2) by inserting after subsection (b) the following:
``(c) Withdrawal, Suspension, or Limitation of Preferential Tariff
Treatment.--
``(1) In general.--The President may withdraw, suspend, or
limit the application of duty-free treatment provided for any
article described in subsection (b)(1) of this section or
section 112 of the African Growth and Opportunity Act with
respect to a beneficiary sub-Saharan African country if the
President determines that withdrawing, suspending, or limiting
such duty-free treatment would be more effective in promoting
compliance by the country with the requirements described in
subsection (a)(1) than terminating the designation of the
country as a beneficiary sub-Saharan African country for
purposes of this section.
``(2) Notification.--The President may not withdraw,
suspend, or limit the application of duty-free treatment under
paragraph (1) unless, at least 60 days before such withdrawal,
suspension, or limitation, the President notifies Congress and
notifies the country of the President's intention to withdraw,
suspend, or limit such duty-free treatment, together with the
considerations entering into the decision to terminate such
designation.''.
(c) Review and Public Comments on Eligibility Requirements.--
Section 506A of the Trade Act of 1974 (19 U.S.C. 2466a), as so amended,
is further amended--
(1) by redesignating subsection (d) as subsection (e); and
(2) by inserting after subsection (c) the following:
``(d) Review and Public Comments on Eligibility Requirements.--
``(1) In general.--In carrying out subsection (a)(2), the
President shall publish annually in the Federal Register a
notice of review and request for public comments on whether
beneficiary sub-Saharan African countries are meeting the
eligibility requirements set forth in section 104 of the
African Growth and Opportunity Act and the eligibility criteria
set forth in section 502 of this Act.
``(2) Public hearing.--The United States Trade
Representative shall, not later than 30 days after the date on
which the President publishes the notice of review and request
for public comments under paragraph (1)--
``(A) hold a public hearing on such review and
request for public comments; and
``(B) publish in the Federal Register, before such
hearing is held, notice of--
``(i) the time and place of such hearing;
and
``(ii) the time and place at which such
public comments will be accepted.
``(3) Petition process.--
``(A) In general.--Not later than 60 days after the
date of the enactment of this subsection, the President
shall establish a process to allow any interested
person, at any time, to file a petition with the Office
of the United States Trade Representative with respect
to the compliance of any country listed in section 107
of the African Growth and Opportunity Act with the
eligibility requirements set forth in section 104 of
such Act and the eligibility criteria set forth in
section 502 of this Act.
``(B) Use of petitions.--The President shall take
into account all petitions filed pursuant to
subparagraph (A) in making determinations of compliance
under subsections (a)(3)(A) and (c) and in preparing
any reports required by this title as such reports
apply with respect to beneficiary sub-Saharan African
countries.
``(4) Out-of-cycle reviews.--
``(A) In general.--The President may, at any time,
initiate an out-of-cycle review of whether a
beneficiary sub-Saharan African country is making
continual progress in meeting the requirements
described in paragraph (1). The President shall give
due consideration to petitions received under paragraph
(3) in determining whether to initiate an out-of-cycle
review under this subparagraph.
``(B) Congressional notification.--Before
initiating an out-of-cycle review under subparagraph
(A), the President shall notify and consult with
Congress.
``(C) Consequences of review.--If, pursuant to an
out-of-cycle review conducted under subparagraph (A),
the President determines that a beneficiary sub-Saharan
African country does not meet the requirements set
forth in section 104(a) of the African Growth and
Opportunity Act (19 U.S.C. 3703(a)), the President
shall, subject to the requirements of subsections
(a)(3)(B) and (c)(2), terminate the designation of the
country as a beneficiary sub-Saharan African country or
withdraw, suspend, or limit the application of duty-
free treatment with respect to articles from the
country.
``(D) Reports.--After each out-of-cycle review
conducted under subparagraph (A) with respect to a
country, the President shall submit to the Committee on
Finance of the Senate and the Committee on Ways and
Means of the House of Representatives a report on the
review and any determination of the President to
terminate the designation of the country as a
beneficiary sub-Saharan African country or withdraw,
suspend, or limit the application of duty-free
treatment with respect to articles from the country
under subparagraph (C).
``(E) Initiation of out-of-cycle reviews for
certain countries.--Recognizing that concerns have been
raised about the compliance with section 104(a) of the
African Growth and Opportunity Act (19 U.S.C. 3703(a))
of some beneficiary sub-Saharan African countries, the
President shall initiate an out-of-cycle review under
subparagraph (A) with respect to South Africa, the most
developed of the beneficiary sub-Saharan African
countries, and other beneficiary countries as
appropriate, not later than 30 days after the date of
the enactment of this subsection.''.
SEC. 106. PROMOTION OF THE ROLE OF WOMEN IN SOCIAL AND ECONOMIC
DEVELOPMENT IN SUB-SAHARAN AFRICA.
(a) Statement of Policy.--Section 103 of the African Growth and
Opportunity Act (19 U.S.C. 3702) is amended--
(1) in paragraph (8), by striking ``; and'' and inserting a
semicolon;
(2) in paragraph (9), by striking the period and inserting
``; and''; and
(3) by adding at the end the following:
``(10) promoting the role of women in social, political,
and economic development in sub-Saharan Africa.''.
(b) Eligibility Requirements.--Section 104(a)(1)(A) of the African
Growth and Opportunity Act (19 U.S.C. 3703(a)(1)(A)) is amended by
inserting ``for men and women'' after ``rights''.
SEC. 107. BIENNIAL AGOA UTILIZATION STRATEGIES.
(a) In General.--It is the sense of Congress that--
(1) beneficiary sub-Saharan African countries should
develop utilization strategies on a biennial basis in order to
more effectively and strategically utilize benefits available
under the African Growth and Opportunity Act (in this section
referred to as ``AGOA utilization strategies'');
(2) United States trade capacity building agencies should
work with, and provide appropriate resources to, such sub-
Saharan African countries to assist in developing and
implementing biennial AGOA utilization strategies; and
(3) as appropriate, and to encourage greater regional
integration, the United States Trade Representative should
consider requesting the Regional Economic Communities to
prepare biennial AGOA utilization strategies.
(b) Contents.--It is further the sense of Congress that biennial
AGOA utilization strategies should identify strategic needs and
priorities to bolster utilization of benefits available under the
African Growth and Opportunity Act. To that end, biennial AGOA
utilization strategies should--
(1) review potential exports under the African Growth and
Opportunity Act and identify opportunities and obstacles to
increased trade and investment and enhanced poverty reduction
efforts;
(2) identify obstacles to regional integration that inhibit
utilization of benefits under the African Growth and
Opportunity Act;
(3) set out a plan to take advantage of opportunities and
address obstacles identified in paragraphs (1) and (2), improve
awareness of the African Growth and Opportunity Act as a
program that enhances exports to the United States, and utilize
United States Agency for International Development regional
trade hubs;
(4) set out a strategy to promote small business and
entrepreneurship; and
(5) eliminate obstacles to regional trade and promote
greater utilization of benefits under the African Growth and
Opportunity Act and establish a plan to promote full regional
implementation of the Agreement on Trade Facilitation of the
World Trade Organization.
(c) Publication.--It is further the sense of Congress that--
(1) each beneficiary sub-Saharan African country should
publish on an appropriate Internet website of such country
public versions of its AGOA utilization strategy; and
(2) the United States Trade Representative should publish
on the Internet website of the Office of the United States
Trade Representative public versions of all AGOA utilization
strategies described in paragraph (1).
SEC. 108. DEEPENING AND EXPANDING TRADE AND INVESTMENT TIES BETWEEN
SUB-SAHARAN AFRICA AND THE UNITED STATES.
It is the policy of the United States to continue to--
(1) seek to deepen and expand trade and investment ties
between sub-Saharan Africa and the United States, including
through the negotiation of accession by sub-Saharan African
countries to the World Trade Organization and the negotiation
of trade and investment framework agreements, bilateral
investment treaties, and free trade agreements, as such
agreements have the potential to catalyze greater trade and
investment, facilitate additional investment in sub-Saharan
Africa, further poverty reduction efforts, and promote economic
growth;
(2) seek to negotiate agreements with individual sub-
Saharan African countries as well as with the Regional Economic
Communities, as appropriate;
(3) promote full implementation of commitments made under
the WTO Agreement (as such term is defined in section 2(9) of
the Uruguay Round Agreements Act (19 U.S.C. 3501(9)) because
such actions are likely to improve utilization of the African
Growth and Opportunity Act and promote trade and investment and
because regular review to ensure continued compliance helps to
maximize the benefits of the African Growth and Opportunity
Act; and
(4) promote the negotiation of trade agreements that cover
substantially all trade between parties to such agreements and,
if other countries seek to negotiate trade agreements that do
not cover substantially all trade, continue to object in all
appropriate forums.
SEC. 109. AGRICULTURAL TECHNICAL ASSISTANCE FOR SUB-SAHARAN AFRICA.
Section 13 of the AGOA Acceleration Act of 2004 (19 U.S.C. 3701
note) is amended--
(1) in subsection (a)--
(A) by striking ``shall identify not fewer than 10
eligible sub-Saharan African countries as having the
greatest'' and inserting ``, through the Secretary of
Agriculture, shall identify eligible sub-Saharan
African countries that have''; and
(B) by striking ``and complying with sanitary and
phytosanitary rules of the United States'' and
inserting ``, complying with sanitary and phytosanitary
rules of the United States, and developing food safety
standards'';
(2) in subsection (b)--
(A) by striking ``20'' and inserting ``30''; and
(B) by inserting after ``from those countries'' the
following: ``, particularly from businesses and sectors
that engage women farmers and entrepreneurs,''; and
(3) by adding at the end the following:
``(c) Coordination.--The President shall take such measures as are
necessary to ensure adequate coordination of similar activities of
agencies of the United States Government relating to agricultural
technical assistance for sub-Saharan Africa.''.
SEC. 110. REPORTS.
(a) Implementation Report.--
(1) In general.--Not later than 1 year after the date of
the enactment of this Act, and biennially thereafter, the
President shall submit to Congress a report on the trade and
investment relationship between the United States and sub-
Saharan African countries and on the implementation of this
title and the amendments made by this title.
(2) Matters to be included.--The report required by
paragraph (1) shall include the following:
(A) A description of the status of trade and
investment between the United States and sub-Saharan
Africa, including information on leading exports to the
United States from sub-Saharan African countries.
(B) Any changes in eligibility of sub-Saharan
African countries during the period covered by the
report.
(C) A detailed analysis of whether each such
beneficiary sub-Saharan African country is continuing
to meet the eligibility requirements set forth in
section 104 of the African Growth and Opportunity Act
and the eligibility criteria set forth in section 502
of the Trade Act of 1974.
(D) A description of the status of regional
integration efforts in sub-Saharan Africa.
(E) A summary of United States trade capacity
building efforts.
(F) Any other initiatives related to enhancing the
trade and investment relationship between the United
States and sub-Saharan African countries.
(b) Potential Trade Agreements Report.--Not later than 1 year after
the date of the enactment of this Act, and every 5 years thereafter,
the United States Trade Representative shall submit to Congress a
report that--
(1) identifies sub-Saharan African countries that have a
expressed an interest in entering into a free trade agreement
with the United States;
(2) evaluates the viability and progress of such sub-
Saharan African countries and other sub-Saharan African
countries toward entering into a free trade agreement with the
United States; and
(3) describes a plan for negotiating and concluding such
agreements, which includes the elements described in
subparagraphs (A) through (E) of section 116(b)(2) of the
African Growth and Opportunity Act.
(c) Termination.--The reporting requirements of this section shall
cease to have any force or effect after September 30, 2025.
SEC. 111. TECHNICAL AMENDMENTS.
Section 104 of the African Growth and Opportunity Act (19 U.S.C.
3703), as amended by section 106, is further amended--
(1) in subsection (a), by striking ``(a) In General.--'';
and
(2) by striking subsection (b).
SEC. 112. DEFINITIONS.
In this title:
(1) Beneficiary sub-saharan african country.--The term
``beneficiary sub-Saharan African country'' means a beneficiary
sub-Saharan African country described in subsection (e) of
section 506A of the Trade Act of 1974 (as redesignated by this
Act).
(2) Sub-saharan african country.--The term ``sub-Saharan
African country'' has the meaning given the term in section 107
of the African Growth and Opportunity Act.
TITLE II--EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES
SEC. 201. EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES.
(a) In General.--Section 505 of the Trade Act of 1974 (19 U.S.C.
2465) is amended by striking ``July 31, 2013'' and inserting ``December
31, 2017''.
(b) Effective Date.--
(1) In general.--The amendment made by subsection (a) shall
apply to articles entered on or after the 30th day after the
date of the enactment of this Act.
(2) Retroactive application for certain liquidations and
reliquidations.--
(A) In general.--Notwithstanding section 514 of the
Tariff Act of 1930 (19 U.S.C. 1514) or any other
provision of law and subject to subparagraph (B), any
entry of a covered article to which duty-free treatment
or other preferential treatment under title V of the
Trade Act of 1974 (19 U.S.C. 2461 et seq.) would have
applied if the entry had been made on July 31, 2013,
that was made--
(i) after July 31, 2013, and
(ii) before the effective date specified in
paragraph (1),
shall be liquidated or reliquidated as though such
entry occurred on the effective date specified in
paragraph (1).
(B) Requests.--A liquidation or reliquidation may
be made under subparagraph (A) with respect to an entry
only if a request therefor is filed with U.S. Customs
and Border Protection not later than 180 days after the
date of the enactment of this Act that contains
sufficient information to enable U.S. Customs and
Border Protection--
(i) to locate the entry; or
(ii) to reconstruct the entry if it cannot
be located.
(C) Payment of amounts owed.--Any amounts owed by
the United States pursuant to the liquidation or
reliquidation of an entry of a covered article under
subparagraph (A) shall be paid, without interest, not
later than 90 days after the date of the liquidation or
reliquidation (as the case may be).
(3) Definitions.--In this subsection:
(A) Covered article.--The term ``covered article''
means an article from a country that is a beneficiary
developing country under title V of the Trade Act of
1974 (19 U.S.C. 2461 et seq.) as of the effective date
specified in paragraph (1).
(B) Enter; entry.--The terms ``enter'' and
``entry'' include a withdrawal from warehouse for
consumption.
SEC. 202. AUTHORITY TO DESIGNATE CERTAIN COTTON ARTICLES AS ELIGIBLE
ARTICLES ONLY FOR LEAST-DEVELOPED BENEFICIARY DEVELOPING
COUNTRIES UNDER GENERALIZED SYSTEM OF PREFERENCES.
Section 503(b) of the Trade Act of 1974 (19 U.S.C. 2463(b)) is
amended by adding at the end the following:
``(5) Certain cotton articles.--Notwithstanding paragraph
(3), the President may designate as an eligible article or
articles under subsection (a)(1)(B) only for countries
designated as least-developed beneficiary developing countries
under section 502(a)(2) cotton articles classifiable under
subheading 5201.00.18, 5201.00.28, 5201.00.38, 5202.99.30, or
5203.00.30 of the Harmonized Tariff Schedule of the United
States.''.
SEC. 203. APPLICATION OF COMPETITIVE NEED LIMITATION AND WAIVER UNDER
GENERALIZED SYSTEM OF PREFERENCES WITH RESPECT TO
ARTICLES OF BENEFICIARY DEVELOPING COUNTRIES EXPORTED TO
THE UNITED STATES DURING CALENDAR YEAR 2014.
(a) In General.--For purposes of applying and administering
subsections (c)(2) and (d) of section 503 of the Trade Act of 1974 (19
U.S.C. 2463) with respect to an article described in subsection (b) of
this section, subsections (c)(2) and (d) of section 503 of such Act
shall be applied and administered by substituting ``October 1'' for
``July 1'' each place such date appears.
(b) Article Described.--An article described in this subsection is
an article of a beneficiary developing country that is designated by
the President as an eligible article under subsection (a) of section
503 of the Trade Act of 1974 (19 U.S.C. 2463) and with respect to which
a determination described in subsection (c)(2)(A) of such section was
made with respect to exports (directly or indirectly) to the United
States of such eligible article during calendar year 2014 by the
beneficiary developing country.
SEC. 204. TRAVEL GOODS.
Section 503(b)(1)(E) of the Trade Act of 1974 (19 U.S.C.
2463(b)(1)(E)) is amended by striking ``handbags, luggage, flat
goods,''.
TITLE III--EXTENSION OF PREFERENTIAL DUTY TREATMENT PROGRAM FOR HAITI
SEC. 301. EXTENSION OF PREFERENTIAL DUTY TREATMENT PROGRAM FOR HAITI.
Section 213A of the Caribbean Basin Economic Recovery Act (19
U.S.C. 2703a) is amended as follows:
(1) Subsection (b) is amended as follows:
(A) Paragraph (1) is amended--
(i) in subparagraph (B)(v)(I), by amending
item (cc) to read as follows:
``(cc) 60 percent or more
during the 1-year period
beginning on December 20, 2017,
and each of the 7 succeeding 1-
year periods.''; and
(ii) in subparagraph (C)--
(I) in the table, by striking
``succeeding 11 1-year periods'' and
inserting ``16 succeeding 1-year
periods''; and
(II) by striking ``December 19,
2018'' and inserting ``December 19,
2025''.
(B) Paragraph (2) is amended--
(i) in subparagraph (A)(ii), by striking
``11 succeeding 1-year periods'' and inserting
``16 succeeding 1-year periods''; and
(ii) in subparagraph (B)(iii), by striking
``11 succeeding 1-year periods'' and inserting
``16 succeeding 1-year periods''.
(2) Subsection (h) is amended by striking ``September 30,
2020'' and inserting ``September 30, 2025''.
TITLE IV--TARIFF CLASSIFICATION OF CERTAIN ARTICLES
SEC. 401. TARIFF CLASSIFICATION OF RECREATIONAL PERFORMANCE OUTERWEAR.
(a) Amendments to Additional U.S. Notes.--The Additional U.S. Notes
to chapter 62 of the Harmonized Tariff Schedule of the United States
are amended--
(1) in Additional U.S. Note 2--
(A) by striking ``For the purposes of subheadings''
and all that follows through ``6211.20.15'' and
inserting ``For purposes of this chapter'';
(B) by striking ``garments classifiable in those
subheadings'' and inserting ``a garment''; and
(C) by striking ``D 3600-81'' and inserting ``D
3779-81''; and
(2) by adding at the end the following new notes:
``3. (a) For purposes of this chapter, the term `recreational
performance outerwear' means trousers (including, but not limited to,
paddling pants, ski or snowboard pants, and ski or snowboard pants
intended for sale as parts of ski-suits), coveralls and bib overalls,
and jackets (including, but not limited to, full zip jackets, paddling
jackets, ski jackets, and ski jackets intended for sale as parts of
ski-suits), windbreakers, and similar articles (including padded,
sleeveless jackets) composed of fabrics of cotton, wool, hemp, bamboo,
silk, or manmade fiber, or a combination of such fibers, that are
either water resistant or treated with plastics, or both, with
critically sealed seams, and with 5 or more of the following features:
``(i) Insulation for cold weather protection.
``(ii) Pockets, at least one of which has a zippered, hook
and loop, or other type of closure.
``(iii) Elastic, drawcord, or other means of tightening
around the waist or leg hems, including hidden leg sleeves with
a means of tightening at the ankle for trousers and tightening
around the waist or bottom hem for jackets.
``(iv) Venting, not including grommet(s).
``(v) Articulated elbows or knees.
``(vi) Reinforcement in one of the following areas: the
elbows, shoulders, seat, knees, ankles, or cuffs.
``(vii) Weatherproof closure at the waist or front.
``(viii) Multi-adjustable hood or adjustable collar.
``(ix) Adjustable powder skirt, inner protective skirt, or
adjustable inner protective cuff at sleeve hem.
``(x) Construction at the arm gusset that utilizes fabric,
design, or patterning to allow radial arm movement.
``(xi) Odor control technology.
The term `recreational performance outerwear' does not include
occupational outerwear.
``(b) For purposes of this Note, the following terms have the
following meanings:
``(i) The term `treated with plastics' refers to textile
fabrics impregnated, coated, covered, or laminated with
plastics, as described in Note 2 to chapter 59.
``(ii) The term `sealed seams' means seams that have been
covered by means of taping, gluing, bonding, cementing, fusing,
welding, or a similar process so that water cannot pass through
the seams when tested in accordance with the current version of
AATCC Test Method 35.
``(iii) The term `critically sealed seams' means--
``(A) for jackets, windbreakers, and similar
articles (including padded, sleeveless jackets), sealed
seams that are sealed at the front and back yokes, or
at the shoulders, arm holes, or both, where applicable;
and
``(B) for trousers, overalls and bib overalls and
similar articles, sealed seams that are sealed at the
front (up to the zipper or other means of closure) and
back rise.
``(iv) The term `insulation for cold weather protection'
means insulation with either synthetic fill, down, a laminated
thermal backing, or other lining for thermal protection from
cold weather.
``(v) The term `venting' refers to closeable or permanent
constructed openings in a garment (excluding front, primary
zipper closures and grommet(s)) to allow increased expulsion of
built-up heat during outdoor activities. In a jacket, such
openings are often positioned on the underarm seam of a garment
but may also be placed along other seams in the front or back
of a garment. In trousers, such openings are often positioned
on the inner or outer leg seams of a garment but may also be
placed along other seams in the front or back of a garment.
``(vi) The term `articulated elbows or knees' refers to the
construction of a sleeve (or pant leg) to allow improved
mobility at the elbow (or knee) through the use of extra seams,
darts, gussets, or other means.
``(vii) The term `reinforcement' refers to the use of a
double layer of fabric or section(s) of fabric that is
abrasion-resistant or otherwise more durable than the face
fabric of the garment.
``(viii) The term `weatherproof closure' means a closure
(including, but not limited to, laminated or coated zippers,
storm flaps, or other weatherproof construction) that has been
reinforced or engineered in a manner to reduce the penetration
or absorption of moisture or air through an opening in the
garment.
``(ix) The term `multi-adjustable hood or adjustable
collar' means, in the case of a hood, a hood into which is
incorporated two or more draw cords, adjustment tabs, or
elastics, or, in the case of a collar, a collar into which is
incorporated at least one draw cord, adjustment tab, elastic,
or similar component, to allow volume adjustments around a
helmet, or the crown of the head, neck, or face.
``(x) The terms `adjustable powder skirt' and `inner
protective skirt' refer to a partial lower inner lining with
means of tightening around the waist for additional protection
from the elements.
``(xi) The term `arm gusset' means construction at the arm
of a gusset that utilizes an extra fabric piece in the
underarm, usually diamond- or triangular-shaped, designed, or
patterned to allow radial arm movement.
``(xii) The term `radial arm movement' refers to
unrestricted, 180-degree range of motion for the arm while
wearing performance outerwear.
``(xiii) The term `odor control technology' means the
incorporation into a fabric or garment of materials, including,
but not limited to, activated carbon, silver, copper, or any
combination thereof, capable of adsorbing, absorbing, or
reacting with human odors, or effective in reducing the growth
of odor-causing bacteria.
``(xiv) The term `occupational outerwear' means outerwear
garments, including uniforms, designed or marketed for use in
the workplace or at a worksite to provide durable protection
from cold or inclement weather and/or workplace hazards, such
as fire, electrical, abrasion, or chemical hazards, or impacts,
cuts, punctures, or similar hazards.
``(c) Notwithstanding subdivision (b)(i) of this Note, for purposes
of this chapter, Notes 1 and 2(a)(1) to chapter 59 and Note 1(c) to
chapter 60 shall be disregarded in classifying goods as `recreational
performance outerwear'.
``(d) For purposes of this chapter, the importer of record shall
maintain internal import records that specify upon entry whether
garments claimed as recreational performance outerwear have an outer
surface that is water resistant, treated with plastics, or a
combination thereof, and shall further enumerate the specific features
that make the garments eligible to be classified as recreational
performance outerwear.''.
(b) Tariff Classifications.--Chapter 62 of the Harmonized Tariff
Schedule of the United States is amended as follows:
(1) By striking subheading 6201.11.00 and inserting the
following, with the article description for subheading 6201.11
having the same degree of indentation as the article
description for subheading 6201.11.00 (as in effect on the day
before the date of the enactment of this Act):
(2) By striking subheadings 6201.12.10 and 6201.12.20 and
inserting the following, with the article description for
subheading 6201.12.05 having the same degree of indentation as
the article description for subheading 6201.12.10 (as in effect
on the day before the date of the enactment of this Act):
(3) By striking subheadings 6201.13.10 through 6201.13.40
and inserting the following, with the article description for
subheading 6201.13.05 having the same degree of indentation as
the article description for subheading 6201.13.10 (as in effect
on the day before the date of the enactment of this Act):
(4) By striking subheadings 6201.19.10 and 6201.19.90 and
inserting the following, with the article description for
subheading 6201.19.05 having the same degree of indentation as
the article description for subheading 6201.19.10 (as in effect
on the day before the date of the enactment of this Act):
(5) By striking subheadings 6201.91.10 and 6201.91.20 and
inserting the following, with the article description for
subheading 6201.91.05 having the same degree of indentation as
the article description for subheading 6201.91.10 (as in effect
on the day before the date of the enactment of this Act):
(6) By striking subheadings 6201.92.10 through 6201.92.20
and inserting the following, with the article description for
subheading 6201.92.05 having the same degree of indentation as
the article description for subheading 6201.92.10 (as in effect
on the day before the date of the enactment of this Act):
(7) By striking subheadings 6201.93.10 through 6201.93.35
and inserting the following, with the article description for
subheading 6201.93.05 having the same degree of indentation as
the article description for subheading 6201.93.10 (as in effect
on the day before the date of the enactment of this Act):
(8) By striking subheadings 6201.99.10 and 6201.99.90 and
inserting the following, with the article description for
subheading 6201.99.05 having the same degree of indentation as
the article description for subheading 6201.99.10 (as in effect
on the day before the date of the enactment of this Act):
(9) By striking subheading 6202.11.00 and inserting the
following, with the article description for subheading 6202.11
having the same degree of indentation as the article
description for subheading 6202.11.00 (as in effect on the day
before the date of the enactment of this Act):
(10) By striking subheadings 6202.12.10 and 6202.12.20 and
inserting the following, with the article description for
subheading 6202.12.05 having the same degree of indentation as
the article description for subheading 6202.12.10 (as in effect
on the day before the date of the enactment of this Act):
(11) By striking subheadings 6202.13.10 through 6202.13.40
and inserting the following, with the article description for
subheading 6202.13.05 having the same degree of indentation as
the article description for subheading 6202.13.10 (as in effect
on the day before the date of the enactment of this Act):
(12) By striking subheadings 6202.19.10 and 6202.19.90 and
inserting the following, with the article description for
subheading 6202.19.05 having the same degree of indentation as
the article description for subheading 6202.19.10 (as in effect
on the day before the date of the enactment of this Act):
(13) By striking subheadings 6202.91.10 and 6202.91.20 and
inserting the following, with the article description for
subheading 6202.91.05 having the same degree of indentation as
the article description for subheading 6202.91.10 (as in effect
on the day before the date of the enactment of this Act):
(14) By striking subheadings 6202.92.10 through 6202.92.20
and inserting the following, with the article description for
subheading 6202.92.05 having the same degree of indentation as
the article description for subheading 6202.92.10 (as in effect
on the day before the date of the enactment of this Act):
(15) By striking subheadings 6202.93.10 through 6202.93.50
and inserting the following, with the article description for
subheading 6202.93.05 having the same degree of indentation as
the article description for subheading 6202.93.10 (as in effect
on the day before the date of the enactment of this Act):
(16) By striking subheadings 6202.99.10 and 6202.99.90 and
inserting the following, with the article description for
subheading 6202.99.05 having the same degree of indentation as
the article description for subheading 6202.99.10 (as in effect
on the day before the date of the enactment of this Act):
(17) By striking subheadings 6203.41 and 6203.41.05, and
the superior text to subheading 6203.41.05, and inserting the
following, with the article description for subheading 6203.41
having the same degree of indentation as the article
description for subheading 6203.41 (as in effect on the day
before the date of the enactment of this Act):
(18) By striking subheadings 6203.42.10 through 6203.42.40
and inserting the following, with the article description for
subheading 6203.42.05 having the same degree of indentation as
the article description for subheading 6203.42.10 (as in effect
on the day before the date of the enactment of this Act):
(19) By striking subheadings 6203.43.10 through 6203.43.40
and inserting the following, with the article description for
subheading 6203.43.05 having the same degree of indentation as
the article description for subheading 6203.43.10 (as in effect
on the day before the date of the enactment of this Act):
(20) By striking subheadings 6203.49 through 6203.49.80 and
inserting the following, with the article description for
subheading 6203.49 having the same degree of indentation as the
article description for subheading 6203.49 (as in effect on the
day before the date of the enactment of this Act):
(21) By striking subheadings 6204.61.10 and 6204.61.90 and
inserting the following, with the article description for
subheading 6204.61.05 having the same degree of indentation as
the article description for subheading 6204.61.10 (as in effect
on the day before the date of the enactment of this Act):
(22) By striking subheadings 6204.62.10 through 6204.62.40
and inserting the following, with the article description for
subheading 6204.62.05 having the same degree of indentation as
the article description for subheading 6204.62.10 (as in effect
on the day before the date of the enactment of this Act):
(23) By striking subheadings 6204.63.10 through 6204.63.35
and inserting the following, with the article description for
subheading 6204.63.05 having the same degree of indentation as
the article description for subheading 6204.63.10 (as in effect
on the day before the date of the enactment of this Act):
(24) By striking subheadings 6204.69 through 6204.69.90 and
inserting the following, with the article description for
subheading 6204.69 having the same degree of indentation as the
article description for subheading 6204.69 (as in effect on the
day before the date of the enactment of this Act):
(25) By striking subheadings 6210.40.30 and 6210.40.50 and
inserting the following, with the article description for
subheading 6210.40.05 having the same degree of indentation as
the article description for subheading 6210.40.30 (as in effect
on the day before the date of the enactment of this Act):
(26) By striking subheadings 6210.50.30 and 6210.50.50 and
inserting the following, with the article description for
subheading 6210.50.05 having the same degree of indentation as
the article description for subheading 6210.50.30 (as in effect
on the day before the date of the enactment of this Act):
(27) By striking subheading 6211.32.00 and inserting the
following, with the article description for subheading 6211.32
having the same degree of indentation as the article
description for subheading 6211.32.00 (as in effect on the day
before the date of the enactment of this Act):
(28) By striking subheading 6211.33.00 and inserting the
following, with the article description for subheading 6211.33
having the same degree of indentation as the article
description for subheading 6211.33.00 (as in effect on the day
before the date of the enactment of this Act):
(29) By striking subheadings 6211.39.05 through 6211.39.90
and inserting the following, with the article description for
subheading 6211.39.05 having the same degree of indentation as
the article description for subheading 6211.39.05 (as in effect
on the day before the date of the enactment of this Act):
(30) By striking subheading 6211.42.00 and inserting the
following, with the article description for subheading 6211.42
having the same degree of indentation as the article
description for subheading 6211.42.00 (as in effect on the day
before the date of the enactment of this Act):
(31) By striking subheading 6211.43.00 and inserting the
following, with the article description for subheading 6211.43
having the same degree of indentation as the article
description for subheading 6211.43.00 (as in effect on the day
before the date of the enactment of this Act):
(32) By striking subheadings 6211.49.10 through 6211.49.90
and inserting the following, with the article description for
subheading 6211.49.05 having the same degree of indentation as
the article description for subheading 6211.49.10 (as in effect
on the day before the date of the enactment of this Act):
SEC. 402. DUTY TREATMENT OF SPECIALIZED ATHLETIC FOOTWEAR.
(a) Definition of Specialized Athletic Footwear.--The Additional
U.S. Notes to chapter 64 of the Harmonized Tariff Schedule of the
United States are amended by adding at the end the following:
``6. For the purposes of this chapter, the term `specialized
athletic footwear' includes footwear (other than footwear described in
Subheading Note 1 or Additional U.S. Note 2) that is designed to be
worn chiefly for sports or athletic purposes, hiking shoes, trekking
shoes, and trail running shoes, the foregoing valued over $24/pair and
which provides protection against water that is imparted by the use of
a coated or laminated textile fabric.''.
(b) Duty Treatment for Specialized Athletic Footwear.--Chapter 64
of the Harmonized Tariff Schedule of the United States is amended as
follows:
(1) By inserting after subheading 6402.91.40 the following
new subheading, with the article description for subheading
6402.91.42 having the same degree of indentation as the article
description for subheading 6402.91.40:
(2) By inserting immediately preceding subheading
6402.99.33 the following new subheading, with the article
description for subheading 6402.99.32 having the same degree of
indentation as the article description for subheading
6402.99.33:
(c) Staged Rate Reductions.--The staged reductions in special rates
of duty proclaimed for subheading 6402.99.90 of the Harmonized Tariff
Schedule of the United States before the date of the enactment of this
Act shall be applied to subheading 6402.99.32 of such Schedule, as
added by subsection (b)(2), beginning in calendar year 2016.
SEC. 403. EFFECTIVE DATE.
This title and the amendments made by this title shall--
(1) take effect on the 15th day after the date of the
enactment of this Act; and
(2) apply to articles entered, or withdrawn from warehouse
for consumption, on or after such 15th day.
TITLE V--MISCELLANEOUS PROVISIONS
SEC. 501. REPORT ON CONTRIBUTION OF TRADE PREFERENCE PROGRAMS TO
REDUCING POVERTY AND ELIMINATING HUNGER.
Not later than one year after the date of the enactment of this
Act, the President shall submit to Congress a report assessing the
contribution of the trade preference programs of the United States,
including the Generalized System of Preferences under title V of the
Trade Act of 1974 (19 U.S.C. 2461 et seq.), the African Growth and
Opportunity Act (19 U.S.C. 3701 et seq.), and the Caribbean Basin
Economic Recovery Act (19 U.S.C. 2701 et seq.), to the reduction of
poverty and the elimination of hunger.
TITLE VI--OFFSETS
SEC. 601. CUSTOMS USER FEES.
(a) In General.--Section 13031(j)(3)(A) of the Consolidated Omnibus
Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)(A)) is amended
by striking ``September 30, 2024'' and inserting ``July 7, 2025''.
(b) Rate for Merchandise Processing Fees.--Section 503 of the
United States-Korea Free Trade Agreement Implementation Act (Public Law
112-41; 125 Stat. 460) is amended by striking ``June 30, 2021'' and
inserting ``June 30, 2025''.
SEC. 602. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
Notwithstanding section 6655 of the Internal Revenue Code of 1986,
in the case of a corporation with assets of not less than
$1,000,000,000 (determined as of the end of the preceding taxable
year)--
(1) the amount of any required installment of corporate
estimated tax which is otherwise due in July, August, or
September of 2020 shall be increased by 5.25 percent of such
amount (determined without regard to any increase in such
amount not contained in such Code); and
(2) the amount of the next required installment after an
installment referred to in paragraph (1) shall be appropriately
reduced to reflect the amount of the increase by reason of such
paragraph.
SEC. 603. IMPROVED INFORMATION REPORTING ON UNREPORTED AND
UNDERREPORTED FINANCIAL ACCOUNTS.
(a) Elimination of Minimum Interest Requirement.--
(1) In general.--Section 6049(a) of the Internal Revenue
Code of 1986 is amended by striking ``aggregating $10 or more''
each place it appears.
(2) Conforming amendments.--Subparagraph (C) of section
6049(d)(5) of such Code is amended--
(A) by striking ``which involves the payment of $10
or more of interest'', and
(B) by striking ``in the case of transactions
involving $10 or more'' in the heading.
(3) Effective date.--The amendments made by this subsection
shall apply to returns filed after December 31, 2015.
(b) Reporting of Non-Interest Bearing Deposits.--
(1) In general.--Subpart B of part III of subchapter A of
chapter 61 of the Internal Revenue Code of 1986 is amended by
inserting after section 6049 the following new section:
``SEC. 6049A. RETURNS REGARDING NON-INTEREST BEARING DEPOSITS.
``(a) Requirement of Reporting.--Every person who holds a
reportable deposit during any calendar year shall make a return
according to the forms or regulations prescribed by the Secretary,
setting forth the name and address of the person for whom such deposit
was held.
``(b) Reportable Deposit.--For purposes of this section--
``(1) In general.--The term `reportable deposit' means--
``(A) any amount on deposit with--
``(i) a person carrying on a banking
business,
``(ii) a mutual savings bank, a savings and
loan association, a building and loan
association, a cooperative bank, a homestead
association, a credit union, an industrial loan
association or bank, or any similar
organization,
``(iii) a broker (as defined in section
6045(c)), or
``(iv) any other person provided in
regulations prescribed by the Secretary, or
``(B) to the extent provided by the Secretary in
regulations, any amount held by an insurance company,
an investment company (as defined in section 3 of the
Investment Company Act of 1940), or held in other
pooled funds or trusts.
``(2) Exceptions.--Such term shall not include--
``(A) any amount with respect to which a report is
made under section 6049,
``(B) any amount on deposit with or held by a
natural person,
``(C) except to the extent provided in regulations,
any amount--
``(i) held with respect to a person
described in section 6049(b)(4),
``(ii) with respect to which section
6049(b)(5) would apply if a payment were made
with respect to such amount, or
``(iii) on deposit with or held by a person
described in section 6049(b)(2)(C), or
``(D) any amount for which the Secretary determines
there is already sufficient reporting.
``(c) Statements To Be Furnished to Persons With Respect to Whom
Information Is Required.--
``(1) In general.--Every person required to make a return
under subsection (a) shall furnish to each person whose name is
required to be set forth in such return a written statement
showing--
``(A) the name, address, and phone number of the
information contact of the person required to make such
return, and
``(B) the reportable account with respect to which
such return was made.
``(2) Time and form of statement.--The written statement
under paragraph (1)--
``(A) shall be furnished at a time and in a manner
similar to the time and manner that statements are
required to be filed under section 6049(c)(2), and
``(B) shall be in such form as the Secretary may
prescribe by regulations.
``(d) Person.--For purposes of this section, the term `person',
when referring to the person for whom a deposit is held, includes any
governmental unit and any agency or instrumentality thereof and any
international organization and any agency or instrumentality
thereof.''.
(2) Assessable penalties.--
(A) Failure to file return.--Subparagraph (B) of
section 6724(d)(1) of such Code is amended by striking
``or'' at the end of clause (xxiv), by striking ``and''
at the end of clause (xxv) and inserting ``or'', and by
inserting after clause (xxv) the following new clause:
``(xxvi) section 6049A(a) (relating to
returns regarding non-interest bearing
deposits), and''.
(B) Failure to file payee statement.--Paragraph (2)
of section 6724(d) of such Code is amended by striking
``or'' at the end of subparagraph (GG), by striking the
period at the end of subparagraph (HH) and inserting
``, or'', and by inserting after subparagraph (HH) the
following new subparagraph:
``(II) section 6049A(c) (relating to returns
regarding non-interest bearing deposits).''.
(3) Clerical amendment.--The table of section for subpart B
of part III of subchapter A of chapter 61 of such Code is
amended by inserting after the item relating to section 6049
the following new item:
``Sec. 6049A. Returns regarding non-interest bearing deposits.''.
(4) Effective date.--The amendments made by this subsection
shall apply to returns filed after December 31, 2015.
Amend the title so as to read: ``An Act to extend the
African Growth and Opportunity Act, the Generalized System of
Preferences, the preferential duty treatment program for Haiti,
and for other purposes.''.
Attest:
Secretary.
114th CONGRESS
1st Session
H.R. 1295
_______________________________________________________________________
AMENDMENTS