[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,

                                                         June 24, 2015.
    Resolved, That the bill from the House of Representatives (H.R. 
1295) entitled ``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.'', do pass with 
the following

        SENATE AMENDMENT TO HOUSE AMENDMENT TO SENATE AMENDMENT:

            In lieu of the matter proposed to be inserted, 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. Eligibility of certain luggage and travel articles for duty-
                            free treatment under the Generalized System 
                            of Preferences.

 TITLE III--EXTENSION OF PREFERENTIAL DUTY TREATMENT PROGRAM FOR HAITI

Sec. 301. Extension of preferential duty treatment program for Haiti.

           TITLE IV--EXTENSION OF TRADE ADJUSTMENT ASSISTANCE

Sec. 401. Short title.
Sec. 402. Application of provisions relating to trade adjustment 
                            assistance.
Sec. 403. Extension of trade adjustment assistance program.
Sec. 404. Performance measurement and reporting.
Sec. 405. Applicability of trade adjustment assistance provisions.
Sec. 406. Sunset provisions.
Sec. 407. Extension and modification of Health Coverage Tax Credit.

   TITLE V--IMPROVEMENTS TO ANTIDUMPING AND COUNTERVAILING DUTY LAWS

Sec. 501. Short title.
Sec. 502. Consequences of failure to cooperate with a request for 
                            information in a proceeding.
Sec. 503. Definition of material injury.
Sec. 504. Particular market situation.
Sec. 505. Distortion of prices or costs.
Sec. 506. Reduction in burden on Department of Commerce by reducing the 
                            number of voluntary respondents.
Sec. 507. Application to Canada and Mexico.

          TITLE VI--TARIFF CLASSIFICATION OF CERTAIN ARTICLES

Sec. 601. Tariff classification of recreational performance outerwear.
Sec. 602. Duty treatment of protective active footwear.

                  TITLE VII--MISCELLANEOUS PROVISIONS

Sec. 701. Report on contribution of trade preference programs to 
                            reducing poverty and eliminating hunger.

                          TITLE VIII--OFFSETS

Sec. 801. Customs user fees extension.
Sec. 802. Additional customs user fees extension.
Sec. 803. Time for payment of corporate estimated taxes.
Sec. 804. Payee statement required to claim certain education tax 
                            benefits.
Sec. 805. Special rule for educational institutions unable to collect 
                            TINs of individuals with respect to higher 
                            education tuition and related expenses.
Sec. 806. Penalty for failure to file correct information returns and 
                            provide payee statements.
Sec. 807. Child tax credit not refundable for taxpayers electing to 
                            exclude foreign earned income from tax.
Sec. 808. Coverage and payment for renal dialysis services for 
                            individuals with acute kidney injury.

        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 sixfold.
            (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 the Trade Preferences Extension Act of 
                2015.''.

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. ELIGIBILITY OF CERTAIN LUGGAGE AND TRAVEL ARTICLES FOR DUTY-
              FREE TREATMENT UNDER THE GENERALIZED SYSTEM OF 
              PREFERENCES.

    Section 503(b)(1) of the Trade Act of 1974 (19 U.S.C. 2463(b)(1)) 
is amended--
            (1) in subparagraph (A), by striking ``paragraph (4)'' and 
        inserting ``paragraphs (4) and (5)'';
            (2) in subparagraph (E), by striking ``Footwear'' and 
        inserting ``Except as provided in paragraph (5), footwear''; 
        and
            (3) by adding at the end the following:
            ``(5) Certain luggage and travel articles.--Notwithstanding 
        subparagraph (A) or (E) of paragraph (1), the President may 
        designate the following as eligible articles under subsection 
        (a):
                    ``(A) Articles classifiable under subheading 
                4202.11.00, 4202.12.40, 4202.21.60, 4202.21.90, 
                4202.22.15, 4202.22.45, 4202.31.60, 4202.32.40, 
                4202.32.80, 4202.92.15, 4202.92.20, 4202.92.45, or 
                4202.99.90 of the Harmonized Tariff Schedule of the 
                United States.
                    ``(B) Articles classifiable under statistical 
                reporting number 4202.12.2020, 4202.12.2050, 
                4202.12.8030, 4202.12.8070, 4202.22.8050, 4202.32.9550, 
                4202.32.9560, 4202.91.0030, 4202.91.0090, 4202.92.3020, 
                4202.92.3031, 4202.92.3091, 4202.92.9026, or 
                4202.92.9060 of the Harmonized Tariff Schedule of the 
                United States, as such statistical reporting numbers 
                are in effect on the date of the enactment of the Trade 
                Preferences Extension Act of 2015.''.

 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--EXTENSION OF TRADE ADJUSTMENT ASSISTANCE

SEC. 401. SHORT TITLE.

    This title may be cited as the ``Trade Adjustment Assistance 
Reauthorization Act of 2015''.

SEC. 402. APPLICATION OF PROVISIONS RELATING TO TRADE ADJUSTMENT 
              ASSISTANCE.

    (a) Repeal of Snapback.--Section 233 of the Trade Adjustment 
Assistance Extension Act of 2011 (Public Law 112-40; 125 Stat. 416) is 
repealed.
    (b) Applicability of Certain Provisions.--Except as otherwise 
provided in this title, the provisions of chapters 2 through 6 of title 
II of the Trade Act of 1974, as in effect on December 31, 2013, and as 
amended by this title, shall--
            (1) take effect on the date of the enactment of this Act; 
        and
            (2) apply to petitions for certification filed under 
        chapter 2, 3, or 6 of title II of the Trade Act of 1974 on or 
        after such date of enactment.
    (c) References.--Except as otherwise provided in this title, 
whenever in this title an amendment or repeal is expressed in terms of 
an amendment to, or repeal of, a provision of chapters 2 through 6 of 
title II of the Trade Act of 1974, the reference shall be considered to 
be made to a provision of any such chapter, as in effect on December 
31, 2013.

SEC. 403. EXTENSION OF TRADE ADJUSTMENT ASSISTANCE PROGRAM.

    (a) Extension of Termination Provisions.--Section 285 of the Trade 
Act of 1974 (19 U.S.C. 2271 note) is amended by striking ``December 31, 
2013'' each place it appears and inserting ``June 30, 2021''.
    (b) Training Funds.--Section 236(a)(2)(A) of the Trade Act of 1974 
(19 U.S.C. 2296(a)(2)(A)) is amended by striking ``shall not exceed'' 
and all that follows and inserting ``shall not exceed $450,000,000 for 
each of fiscal years 2015 through 2021.''.
    (c) Reemployment Trade Adjustment Assistance.--Section 246(b)(1) of 
the Trade Act of 1974 (19 U.S.C. 2318(b)(1)) is amended by striking 
``December 31, 2013'' and inserting ``June 30, 2021''.
    (d) Authorizations of Appropriations.--
            (1) Trade adjustment assistance for workers.--Section 
        245(a) of the Trade Act of 1974 (19 U.S.C. 2317(a)) is amended 
        by striking ``December 31, 2013'' and inserting ``June 30, 
        2021''.
            (2) Trade adjustment assistance for firms.--Section 255(a) 
        of the Trade Act of 1974 (19 U.S.C. 2345(a)) is amended by 
        striking ``fiscal years 2012 and 2013'' and all that follows 
        through ``December 31, 2013'' and inserting ``fiscal years 2015 
        through 2021''.
            (3) Trade adjustment assistance for farmers.--Section 
        298(a) of the Trade Act of 1974 (19 U.S.C. 2401g(a)) is amended 
        by striking ``fiscal years 2012 and 2013'' and all that follows 
        through ``December 31, 2013'' and inserting ``fiscal years 2015 
        through 2021''.

SEC. 404. PERFORMANCE MEASUREMENT AND REPORTING.

    (a) Performance Measures.--Section 239(j) of the Trade Act of 1974 
(19 U.S.C. 2311(j)) is amended--
            (1) in the subsection heading, by striking ``Data 
        Reporting'' and inserting ``Performance Measures'';
            (2) in paragraph (1)--
                    (A) in the matter preceding subparagraph (A)--
                            (i) by striking ``a quarterly'' and 
                        inserting ``an annual''; and
                            (ii) by striking ``data'' and inserting 
                        ``measures'';
                    (B) in subparagraph (A), by striking ``core'' and 
                inserting ``primary''; and
                    (C) in subparagraph (C), by inserting ``that 
                promote efficiency and effectiveness'' after 
                ``assistance program'';
            (3) in paragraph (2)--
                    (A) in the paragraph heading, by striking ``Core 
                indicators described'' and inserting ``Indicators of 
                performance''; and
                    (B) by striking subparagraph (A) and inserting the 
                following:
                    ``(A) Primary indicators of performance 
                described.--
                            ``(i) In general.--The primary indicators 
                        of performance referred to in paragraph (1)(A) 
                        shall consist of--
                                    ``(I) the percentage and number of 
                                workers who received benefits under the 
                                trade adjustment assistance program who 
                                are in unsubsidized employment during 
                                the second calendar quarter after exit 
                                from the program;
                                    ``(II) the percentage and number of 
                                workers who received benefits under the 
                                trade adjustment assistance program and 
                                who are in unsubsidized employment 
                                during the fourth calendar quarter 
                                after exit from the program;
                                    ``(III) the median earnings of 
                                workers described in subclause (I);
                                    ``(IV) the percentage and number of 
                                workers who received benefits under the 
                                trade adjustment assistance program 
                                who, subject to clause (ii), obtain a 
                                recognized postsecondary credential or 
                                a secondary school diploma or its 
                                recognized equivalent, during 
                                participation in the program or within 
                                one year after exit from the program; 
                                and
                                    ``(V) the percentage and number of 
                                workers who received benefits under the 
                                trade adjustment assistance program 
                                who, during a year while receiving such 
                                benefits, are in an education or 
                                training program that leads to a 
                                recognized postsecondary credential or 
                                employment and who are achieving 
                                measurable gains in skills toward such 
                                a credential or employment.
                            ``(ii) Indicator relating to credential.--
                        For purposes of clause (i)(IV), a worker who 
                        received benefits under the trade adjustment 
                        assistance program who obtained a secondary 
                        school diploma or its recognized equivalent 
                        shall be included in the percentage counted for 
                        purposes of that clause only if the worker, in 
                        addition to obtaining such a diploma or its 
                        recognized equivalent, has obtained or retained 
                        employment or is in an education or training 
                        program leading to a recognized postsecondary 
                        credential within one year after exit from the 
                        program.'';
            (4) in paragraph (3)--
                    (A) in the paragraph heading, by striking ``data'' 
                and inserting ``measures'';
                    (B) by striking ``quarterly'' and inserting 
                ``annual''; and
                    (C) by striking ``data'' and inserting 
                ``measures''; and
            (5) by adding at the end the following:
            ``(4) Accessibility of state performance reports.--The 
        Secretary shall, on an annual basis, make available (including 
        by electronic means), in an easily understandable format, the 
        reports of cooperating States or cooperating State agencies 
        required by paragraph (1) and the information contained in 
        those reports.''.
    (b) Collection and Publication of Data.--Section 249B of the Trade 
Act of 1974 (19 U.S.C. 2323) is amended--
            (1) in subsection (b)--
                    (A) in paragraph (3)--
                            (i) in subparagraph (A), by striking 
                        ``enrolled in'' and inserting ``who received'';
                            (ii) in subparagraph (B)--
                                    (I) by striking ``complete'' and 
                                inserting ``exited''; and
                                    (II) by striking ``who were 
                                enrolled in'' and inserting ``, 
                                including who received'';
                            (iii) in subparagraph (E), by striking 
                        ``complete'' and inserting ``exited'';
                            (iv) in subparagraph (F), by striking 
                        ``complete'' and inserting ``exit''; and
                            (v) by adding at the end the following:
                    ``(G) The average cost per worker of receiving 
                training approved under section 236.
                    ``(H) The percentage of workers who received 
                training approved under section 236 and obtained 
                unsubsidized employment in a field related to that 
                training.''; and
                    (B) in paragraph (4)--
                            (i) in subparagraphs (A) and (B), by 
                        striking ``quarterly'' each place it appears 
                        and inserting ``annual''; and
                            (ii) by striking subparagraph (C) and 
                        inserting the following:
                    ``(C) The median earnings of workers described in 
                section 239(j)(2)(A)(i)(III) during the second calendar 
                quarter after exit from the program, expressed as a 
                percentage of the median earnings of such workers 
                before the calendar quarter in which such workers began 
                receiving benefits under this chapter.''; and
            (2) in subsection (e)--
                    (A) in paragraph (1)--
                            (i) by redesignating subparagraphs (B) and 
                        (C) as subparagraphs (C) and (D), respectively; 
                        and
                            (ii) by inserting after subparagraph (A) 
                        the following:
                    ``(B) the reports required under section 239(j);''; 
                and
                    (B) in paragraph (2), by striking ``a quarterly'' 
                and inserting ``an annual''.
    (c) Recognized Postsecondary Credential Defined.--Section 247 of 
the Trade Act of 1974 (19 U.S.C. 2319) is amended by adding at the end 
the following:
            ``(19) The term `recognized postsecondary credential' means 
        a credential consisting of an industry-recognized certificate 
        or certification, a certificate of completion of an 
        apprenticeship, a license recognized by a State or the Federal 
        Government, or an associate or baccalaureate degree.''.

SEC. 405. APPLICABILITY OF TRADE ADJUSTMENT ASSISTANCE PROVISIONS.

    (a) Trade Adjustment Assistance for Workers.--
            (1) Petitions filed on or after january 1, 2014, and before 
        date of enactment.--
                    (A) Certifications of workers not certified before 
                date of enactment.--
                            (i) Criteria if a determination has not 
                        been made.--If, as of the date of the enactment 
                        of this Act, the Secretary of Labor has not 
                        made a determination with respect to whether to 
                        certify a group of workers as eligible to apply 
                        for adjustment assistance under section 222 of 
                        the Trade Act of 1974 pursuant to a petition 
                        described in clause (iii), the Secretary shall 
                        make that determination based on the 
                        requirements of section 222 of the Trade Act of 
                        1974, as in effect on such date of enactment.
                            (ii) Reconsideration of denials of 
                        certifications.--If, before the date of the 
                        enactment of this Act, the Secretary made a 
                        determination not to certify a group of workers 
                        as eligible to apply for adjustment assistance 
                        under section 222 of the Trade Act of 1974 
                        pursuant to a petition described in clause 
                        (iii), the Secretary shall--
                                    (I) reconsider that determination; 
                                and
                                    (II) if the group of workers meets 
                                the requirements of section 222 of the 
                                Trade Act of 1974, as in effect on such 
                                date of enactment, certify the group of 
                                workers as eligible to apply for 
                                adjustment assistance.
                            (iii) Petition described.--A petition 
                        described in this clause is a petition for a 
                        certification of eligibility for a group of 
                        workers filed under section 221 of the Trade 
                        Act of 1974 on or after January 1, 2014, and 
                        before the date of the enactment of this Act.
                    (B) Eligibility for benefits.--
                            (i) In general.--Except as provided in 
                        clause (ii), a worker certified as eligible to 
                        apply for adjustment assistance under section 
                        222 of the Trade Act of 1974 pursuant to a 
                        petition described in subparagraph (A)(iii) 
                        shall be eligible, on and after the date that 
                        is 90 days after the date of the enactment of 
                        this Act, to receive benefits only under the 
                        provisions of chapter 2 of title II of the 
                        Trade Act of 1974, as in effect on such date of 
                        enactment.
                            (ii) Computation of maximum benefits.--
                        Benefits received by a worker described in 
                        clause (i) under chapter 2 of title II of the 
                        Trade Act of 1974 before the date of the 
                        enactment of this Act shall be included in any 
                        determination of the maximum benefits for which 
                        the worker is eligible under the provisions of 
                        chapter 2 of title II of the Trade Act of 1974, 
                        as in effect on the date of the enactment of 
                        this Act.
            (2) Petitions filed before january 1, 2014.--A worker 
        certified as eligible to apply for adjustment assistance 
        pursuant to a petition filed under section 221 of the Trade Act 
        of 1974 on or before December 31, 2013, shall continue to be 
        eligible to apply for and receive benefits under the provisions 
        of chapter 2 of title II of such Act, as in effect on December 
        31, 2013.
            (3) Qualifying separations with respect to petitions filed 
        within 90 days of date of enactment.--Section 223(b) of the 
        Trade Act of 1974, as in effect on the date of the enactment of 
        this Act, shall be applied and administered by substituting 
        ``before January 1, 2014'' for ``more than one year before the 
        date of the petition on which such certification was granted'' 
        for purposes of determining whether a worker is eligible to 
        apply for adjustment assistance pursuant to a petition filed 
        under section 221 of the Trade Act of 1974 on or after the date 
        of the enactment of this Act and on or before the date that is 
        90 days after such date of enactment.
    (b) Trade Adjustment Assistance for Firms.--
            (1) Certification of firms not certified before date of 
        enactment.--
                    (A) Criteria if a determination has not been 
                made.--If, as of the date of the enactment of this Act, 
                the Secretary of Commerce has not made a determination 
                with respect to whether to certify a firm as eligible 
                to apply for adjustment assistance under section 251 of 
                the Trade Act of 1974 pursuant to a petition described 
                in subparagraph (C), the Secretary shall make that 
                determination based on the requirements of section 251 
                of the Trade Act of 1974, as in effect on such date of 
                enactment.
                    (B) Reconsideration of denial of certain 
                petitions.--If, before the date of the enactment of 
                this Act, the Secretary made a determination not to 
                certify a firm as eligible to apply for adjustment 
                assistance under section 251 of the Trade Act of 1974 
                pursuant to a petition described in subparagraph (C), 
                the Secretary shall--
                            (i) reconsider that determination; and
                            (ii) if the firm meets the requirements of 
                        section 251 of the Trade Act of 1974, as in 
                        effect on such date of enactment, certify the 
                        firm as eligible to apply for adjustment 
                        assistance.
                    (C) Petition described.--A petition described in 
                this subparagraph is a petition for a certification of 
                eligibility filed by a firm or its representative under 
                section 251 of the Trade Act of 1974 on or after 
                January 1, 2014, and before the date of the enactment 
                of this Act.
            (2) Certification of firms that did not submit petitions 
        between january 1, 2014, and date of enactment.--
                    (A) In general.--The Secretary of Commerce shall 
                certify a firm described in subparagraph (B) as 
                eligible to apply for adjustment assistance under 
                section 251 of the Trade Act of 1974, as in effect on 
                the date of the enactment of this Act, if the firm or 
                its representative files a petition for a certification 
                of eligibility under section 251 of the Trade Act of 
                1974 not later than 90 days after such date of 
                enactment.
                    (B) Firm described.--A firm described in this 
                subparagraph is a firm that the Secretary determines 
                would have been certified as eligible to apply for 
                adjustment assistance if--
                            (i) the firm or its representative had 
                        filed a petition for a certification of 
                        eligibility under section 251 of the Trade Act 
                        of 1974 on a date during the period beginning 
                        on January 1, 2014, and ending on the day 
                        before the date of the enactment of this Act; 
                        and
                            (ii) the provisions of chapter 3 of title 
                        II of the Trade Act of 1974, as in effect on 
                        such date of enactment, had been in effect on 
                        that date during the period described in clause 
                        (i).

SEC. 406. SUNSET PROVISIONS.

    (a) Application of Prior Law.--Subject to subsection (b), beginning 
on July 1, 2021, the provisions of chapters 2, 3, 5, and 6 of title II 
of the Trade Act of 1974 (19 U.S.C. 2271 et seq.), as in effect on 
January 1, 2014, shall be in effect and apply, except that in applying 
and administering such chapters--
            (1) paragraph (1) of section 231(c) of that Act shall be 
        applied and administered as if subparagraphs (A), (B), and (C) 
        of that paragraph were not in effect;
            (2) section 233 of that Act shall be applied and 
        administered--
                    (A) in subsection (a)--
                            (i) in paragraph (2), by substituting 
                        ``104-week period'' for ``104-week period'' and 
                        all that follows through ``130-week period)''; 
                        and
                            (ii) in paragraph (3)--
                                    (I) in the matter preceding 
                                subparagraph (A), by substituting 
                                ``65'' for ``52''; and
                                    (II) by substituting ``78-week 
                                period'' for ``52-week period'' each 
                                place it appears; and
                    (B) by applying and administering subsection (g) as 
                if it read as follows:
    ``(g) Payment of Trade Readjustment Allowances To Complete 
Training.--Notwithstanding any other provision of this section, in 
order to assist an adversely affected worker to complete training 
approved for the worker under section 236 that leads to the completion 
of a degree or industry-recognized credential, payments may be made as 
trade readjustment allowances for not more than 13 weeks within such 
period of eligibility as the Secretary may prescribe to account for a 
break in training or for justifiable cause that follows the last week 
for which the worker is otherwise entitled to a trade readjustment 
allowance under this chapter if--
            ``(1) payment of the trade readjustment allowance for not 
        more than 13 weeks is necessary for the worker to complete the 
        training;
            ``(2) the worker participates in training in each such 
        week; and
            ``(3) the worker--
                    ``(A) has substantially met the performance 
                benchmarks established as part of the training approved 
                for the worker;
                    ``(B) is expected to continue to make progress 
                toward the completion of the training; and
                    ``(C) will complete the training during that period 
                of eligibility.'';
            (3) section 245(a) of that Act shall be applied and 
        administered by substituting ``June 30, 2022'' for ``December 
        31, 2007'';
            (4) section 246(b)(1) of that Act shall be applied and 
        administered by substituting ``June 30, 2022'' for ``the date 
        that is 5 years'' and all that follows through ``State'';
            (5) section 256(b) of that Act shall be applied and 
        administered by substituting ``the 1-year period beginning on 
        July 1, 2021'' for ``each of fiscal years 2003 through 2007, 
        and $4,000,000 for the 3-month period beginning on October 1, 
        2007'';
            (6) section 298(a) of that Act shall be applied and 
        administered by substituting ``the 1-year period beginning on 
        July 1, 2021'' for ``each of the fiscal years'' and all that 
        follows through ``October 1, 2007''; and
            (7) section 285 of that Act shall be applied and 
        administered--
                    (A) in subsection (a), by substituting ``June 30, 
                2022'' for ``December 31, 2007'' each place it appears; 
                and
                    (B) by applying and administering subsection (b) as 
                if it read as follows:
    ``(b) Other Assistance.--
            ``(1) Assistance for firms.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), assistance may not be provided under 
                chapter 3 after June 30, 2022.
                    ``(B) Exception.--Notwithstanding subparagraph (A), 
                any assistance approved under chapter 3 pursuant to a 
                petition filed under section 251 on or before June 30, 
                2022, may be provided--
                            ``(i) to the extent funds are available 
                        pursuant to such chapter for such purpose; and
                            ``(ii) to the extent the recipient of the 
                        assistance is otherwise eligible to receive 
                        such assistance.
            ``(2) Farmers.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), assistance may not be provided under 
                chapter 6 after June 30, 2022.
                    ``(B) Exception.--Notwithstanding subparagraph (A), 
                any assistance approved under chapter 6 on or before 
                June 30, 2022, may be provided--
                            ``(i) to the extent funds are available 
                        pursuant to such chapter for such purpose; and
                            ``(ii) to the extent the recipient of the 
                        assistance is otherwise eligible to receive 
                        such assistance.''.
    (b) Exceptions.--The provisions of chapters 2, 3, 5, and 6 of title 
II of the Trade Act of 1974, as in effect on the date of the enactment 
of this Act, shall continue to apply on and after July 1, 2021, with 
respect to--
            (1) workers certified as eligible for trade adjustment 
        assistance benefits under chapter 2 of title II of that Act 
        pursuant to petitions filed under section 221 of that Act 
        before July 1, 2021;
            (2) firms certified as eligible for technical assistance or 
        grants under chapter 3 of title II of that Act pursuant to 
        petitions filed under section 251 of that Act before July 1, 
        2021; and
            (3) agricultural commodity producers certified as eligible 
        for technical or financial assistance under chapter 6 of title 
        II of that Act pursuant to petitions filed under section 292 of 
        that Act before July 1, 2021.

SEC. 407. EXTENSION AND MODIFICATION OF HEALTH COVERAGE TAX CREDIT.

    (a) Extension.--Subparagraph (B) of section 35(b)(1) of the 
Internal Revenue Code of 1986 is amended by striking ``before January 
1, 2014'' and inserting ``before January 1, 2020''.
    (b) Coordination With Credit for Coverage Under a Qualified Health 
Plan.--Subsection (g) of section 35 of the Internal Revenue Code of 
1986 is amended--
            (1) by redesignating paragraph (11) as paragraph (13), and
            (2) by inserting after paragraph (10) the following new 
        paragraphs:
            ``(11) Election.--
                    ``(A) In general.--This section shall not apply to 
                any taxpayer for any eligible coverage month unless 
                such taxpayer elects the application of this section 
                for such month.
                    ``(B) Timing and applicability of election.--Except 
                as the Secretary may provide--
                            ``(i) an election to have this section 
                        apply for any eligible coverage month in a 
                        taxable year shall be made not later than the 
                        due date (including extensions) for the return 
                        of tax for the taxable year, and
                            ``(ii) any election for this section to 
                        apply for an eligible coverage month shall 
                        apply for all subsequent eligible coverage 
                        months in the taxable year and, once made, 
                        shall be irrevocable with respect to such 
                        months.
            ``(12) Coordination with premium tax credit.--
                    ``(A) In general.--An eligible coverage month to 
                which the election under paragraph (11) applies shall 
                not be treated as a coverage month (as defined in 
                section 36B(c)(2)) for purposes of section 36B with 
                respect to the taxpayer.
                    ``(B) Coordination with advance payments of premium 
                tax credit.--In the case of a taxpayer who makes the 
                election under paragraph (11) with respect to any 
                eligible coverage month in a taxable year or on behalf 
                of whom any advance payment is made under section 7527 
                with respect to any month in such taxable year--
                            ``(i) the tax imposed by this chapter for 
                        the taxable year shall be increased by the 
                        excess, if any, of--
                                    ``(I) the sum of any advance 
                                payments made on behalf of the taxpayer 
                                under section 1412 of the Patient 
                                Protection and Affordable Care Act and 
                                section 7527 for months during such 
                                taxable year, over
                                    ``(II) the sum of the credits 
                                allowed under this section (determined 
                                without regard to paragraph (1)) and 
                                section 36B (determined without regard 
                                to subsection (f)(1) thereof) for such 
                                taxable year, and
                            ``(ii) section 36B(f)(2) shall not apply 
                        with respect to such taxpayer for such taxable 
                        year, except that if such taxpayer received any 
                        advance payments under section 7527 for any 
                        month in such taxable year and is later allowed 
                        a credit under section 36B for such taxable 
                        year, then section 36B(f)(2)(B) shall be 
                        applied by substituting the amount determined 
                        under clause (i) for the amount determined 
                        under section 36B(f)(2)(A).''.
    (c) Extension of Advance Payment Program.--
            (1) In general.--Subsection (a) of section 7527 of the 
        Internal Revenue Code of 1986 is amended by striking ``August 
        1, 2003'' and inserting ``the date that is 1 year after the 
        date of the enactment of the Trade Adjustment Assistance 
        Reauthorization Act of 2015''.
            (2) Conforming amendment.--Paragraph (1) of section 7527(e) 
        of such Code is amended by striking ``occurring'' and all that 
        follows and inserting ``occurring--
                    ``(A) after the date that is 1 year after the date 
                of the enactment of the Trade Adjustment Assistance 
                Reauthorization Act of 2015, and
                    ``(B) prior to the first month for which an advance 
                payment is made on behalf of such individual under 
                subsection (a).''.
    (d) Individual Insurance Treated as Qualified Health Insurance 
Without Regard to Enrollment Date.--
            (1) In general.--Subparagraph (J) of section 35(e)(1) of 
        the Internal Revenue Code of 1986 is amended by striking 
        ``insurance if the eligible individual'' and all that follows 
        through ``For purposes of'' and inserting ``insurance. For 
        purposes of''.
            (2) Special rule.--Subparagraph (J) of section 35(e)(1) of 
        such Code, as amended by paragraph (1), is amended by striking 
        ``insurance.'' and inserting ``insurance (other than coverage 
        enrolled in through an Exchange established under the Patient 
        Protection and Affordable Care Act).''.
    (e) Conforming Amendment.--Subsection (m) of section 6501 of the 
Internal Revenue Code of 1986 is amended by inserting ``, 35(g)(11)'' 
after ``30D(e)(4)''.
    (f) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall apply to coverage months 
        in taxable years beginning after December 31, 2013.
            (2) Plans available on individual market for use of tax 
        credit.--The amendment made by subsection (d)(2) shall apply to 
        coverage months in taxable years beginning after December 31, 
        2015.
            (3) Transition rule.--Notwithstanding section 
        35(g)(11)(B)(i) of the Internal Revenue Code of 1986 (as added 
        by this title), an election to apply section 35 of such Code to 
        an eligible coverage month (as defined in section 35(b) of such 
        Code) (and not to claim the credit under section 36B of such 
        Code with respect to such month) in a taxable year beginning 
        after December 31, 2013, and before the date of the enactment 
        of this Act--
                    (A) may be made at any time on or after such date 
                of enactment and before the expiration of the 3-year 
                period of limitation prescribed in section 6511(a) with 
                respect to such taxable year; and
                    (B) may be made on an amended return.
    (g) Agency Outreach.--As soon as possible after the date of the 
enactment of this Act, the Secretaries of the Treasury, Health and 
Human Services, and Labor (or such Secretaries' delegates) and the 
Director of the Pension Benefit Guaranty Corporation (or the Director's 
delegate) shall carry out programs of public outreach, including on the 
Internet, to inform potential eligible individuals (as defined in 
section 35(c)(1) of the Internal Revenue Code of 1986) of the extension 
of the credit under section 35 of the Internal Revenue Code of 1986 and 
the availability of the election to claim such credit retroactively for 
coverage months beginning after December 31, 2013.

   TITLE V--IMPROVEMENTS TO ANTIDUMPING AND COUNTERVAILING DUTY LAWS

SEC. 501. SHORT TITLE.

    This title may be cited as the ``American Trade Enforcement 
Effectiveness Act''.

SEC. 502. CONSEQUENCES OF FAILURE TO COOPERATE WITH A REQUEST FOR 
              INFORMATION IN A PROCEEDING.

    Section 776 of the Tariff Act of 1930 (19 U.S.C. 1677e) is 
amended--
            (1) in subsection (b)--
                    (A) by redesignating paragraphs (1) through (4) as 
                subparagraphs (A) through (D), respectively, and by 
                moving such subparagraphs, as so redesignated, 2 ems to 
                the right;
                    (B) by striking ``Adverse Inferences.--If'' and 
                inserting the following: ``Adverse Inferences.--
            ``(1) In general.--If'';
                    (C) by striking ``under this title, may use'' and 
                inserting the following: ``under this title--
                    ``(A) may use''; and
                    (D) by striking ``facts otherwise available. Such 
                adverse inference may include'' and inserting the 
                following: ``facts otherwise available; and
                    ``(B) is not required to determine, or make any 
                adjustments to, a countervailable subsidy rate or 
                weighted average dumping margin based on any 
                assumptions about information the interested party 
                would have provided if the interested party had 
                complied with the request for information.
            ``(2) Potential sources of information for adverse 
        inferences.--An adverse inference under paragraph (1)(A) may 
        include'';
            (2) in subsection (c)--
                    (A) by striking ``Corroboration of Secondary 
                Information.--When the'' and inserting the following: 
                ``Corroboration of Secondary Information.--
            ``(1) In general.--Except as provided in paragraph (2), 
        when the''; and
                    (B) by adding at the end the following:
            ``(2) Exception.--The administrative authority and the 
        Commission shall not be required to corroborate any dumping 
        margin or countervailing duty applied in a separate segment of 
        the same proceeding.''; and
            (3) by adding at the end the following:
    ``(d) Subsidy Rates and Dumping Margins in Adverse Inference 
Determinations.--
            ``(1) In general.--If the administering authority uses an 
        inference that is adverse to the interests of a party under 
        subsection (b)(1)(A) in selecting among the facts otherwise 
        available, the administering authority may--
                    ``(A) in the case of a countervailing duty 
                proceeding--
                            ``(i) use a countervailable subsidy rate 
                        applied for the same or similar program in a 
                        countervailing duty proceeding involving the 
                        same country, or
                            ``(ii) if there is no same or similar 
                        program, use a countervailable subsidy rate for 
                        a subsidy program from a proceeding that the 
                        administering authority considers reasonable to 
                        use, and
                    ``(B) in the case of an antidumping duty 
                proceeding, use any dumping margin from any segment of 
                the proceeding under the applicable antidumping order.
            ``(2) Discretion to apply highest rate.--In carrying out 
        paragraph (1), the administering authority may apply any of the 
        countervailable subsidy rates or dumping margins specified 
        under that paragraph, including the highest such rate or 
        margin, based on the evaluation by the administering authority 
        of the situation that resulted in the administering authority 
        using an adverse inference in selecting among the facts 
        otherwise available.
            ``(3) No obligation to make certain estimates or address 
        certain claims.--If the administering authority uses an adverse 
        inference under subsection (b)(1)(A) in selecting among the 
        facts otherwise available, the administering authority is not 
        required, for purposes of subsection (c) or for any other 
        purpose--
                    ``(A) to estimate what the countervailable subsidy 
                rate or dumping margin would have been if the 
                interested party found to have failed to cooperate 
                under subsection (b)(1) had cooperated, or
                    ``(B) to demonstrate that the countervailable 
                subsidy rate or dumping margin used by the 
                administering authority reflects an alleged commercial 
                reality of the interested party.''.

SEC. 503. DEFINITION OF MATERIAL INJURY.

    (a) Effect of Profitability of Domestic Industries.--Section 771(7) 
of the Tariff Act of 1930 (19 U.S.C. 1677(7)) is amended by adding at 
the end the following:
                    ``(J) Effect of profitability.--The Commission may 
                not determine that there is no material injury or 
                threat of material injury to an industry in the United 
                States merely because that industry is profitable or 
                because the performance of that industry has recently 
                improved.''.
    (b) Evaluation of Impact on Domestic Industry in Determination of 
Material Injury.--Subclause (I) of section 771(7)(C)(iii) of the Tariff 
Act of 1930 (19 U.S.C. 1677(7)(C)(iii)) is amended to read as follows:
                                    ``(I) actual and potential decline 
                                in output, sales, market share, gross 
                                profits, operating profits, net 
                                profits, ability to service debt, 
                                productivity, return on investments, 
                                return on assets, and utilization of 
                                capacity,''.
    (c) Captive Production.--Section 771(7)(C)(iv) of the Tariff Act of 
1930 (19 U.S.C. 1677(7)(C)(iv)) is amended--
            (1) in subclause (I), by striking the comma and inserting 
        ``, and'';
            (2) in subclause (II), by striking ``, and'' and inserting 
        a comma; and
            (3) by striking subclause (III).

SEC. 504. PARTICULAR MARKET SITUATION.

    (a) Definition of Ordinary Course of Trade.--Section 771(15) of the 
Tariff Act of 1930 (19 U.S.C. 1677(15)) is amended by adding at the end 
the following:
                    ``(C) Situations in which the administering 
                authority determines that the particular market 
                situation prevents a proper comparison with the export 
                price or constructed export price.''.
    (b) Definition of Normal Value.--Section 773(a)(1)(B)(ii)(III) of 
the Tariff Act of 1930 (19 U.S.C. 1677b(a)(1)(B)(ii)(III)) is amended 
by striking ``in such other country.''.
    (c) Definition of Constructed Value.--Section 773(e) of the Tariff 
Act of 1930 (19 U.S.C. 1677b(e)) is amended--
            (1) in paragraph (1), by striking ``business'' and 
        inserting ``trade''; and
            (2) by striking the flush text at the end and inserting the 
        following:
``For purposes of paragraph (1), if a particular market situation 
exists such that the cost of materials and fabrication or other 
processing of any kind does not accurately reflect the cost of 
production in the ordinary course of trade, the administering authority 
may use another calculation methodology under this subtitle or any 
other calculation methodology. For purposes of paragraph (1), the cost 
of materials shall be determined without regard to any internal tax in 
the exporting country imposed on such materials or their disposition 
that is remitted or refunded upon exportation of the subject 
merchandise produced from such materials.''.

SEC. 505. DISTORTION OF PRICES OR COSTS.

    (a) Investigation of Below-cost Sales.--Section 773(b)(2) of the 
Tariff Act of 1930 (19 U.S.C. 1677b(b)(2)) is amended by striking 
subparagraph (A) and inserting the following:
                    ``(A) Reasonable grounds to believe or suspect.--
                            ``(i) Review.--In a review conducted under 
                        section 751 involving a specific exporter, 
                        there are reasonable grounds to believe or 
                        suspect that sales of the foreign like product 
                        have been made at prices that are less than the 
                        cost of production of the product if the 
                        administering authority disregarded some or all 
                        of the exporter's sales pursuant to paragraph 
                        (1) in the investigation or, if a review has 
                        been completed, in the most recently completed 
                        review.
                            ``(ii) Requests for information.--In an 
                        investigation initiated under section 732 or a 
                        review conducted under section 751, the 
                        administering authority shall request 
                        information necessary to calculate the 
                        constructed value and cost of production under 
                        subsections (e) and (f) to determine whether 
                        there are reasonable grounds to believe or 
                        suspect that sales of the foreign like product 
                        have been made at prices that represent less 
                        than the cost of production of the product.''.
    (b) Prices and Costs in Nonmarket Economies.--Section 773(c) of the 
Tariff Act of 1930 (19 U.S.C. 1677b(c)) is amended by adding at the end 
the following:
            ``(5) Discretion to disregard certain price or cost 
        values.--In valuing the factors of production under paragraph 
        (1) for the subject merchandise, the administering authority 
        may disregard price or cost values without further 
        investigation if the administering authority has determined 
        that broadly available export subsidies existed or particular 
        instances of subsidization occurred with respect to those price 
        or cost values or if those price or cost values were subject to 
        an antidumping order.''.

SEC. 506. REDUCTION IN BURDEN ON DEPARTMENT OF COMMERCE BY REDUCING THE 
              NUMBER OF VOLUNTARY RESPONDENTS.

    Section 782(a) of the Tariff Act of 1930 (19 U.S.C. 1677m(a)) is 
amended--
            (1) in paragraph (1), by redesignating subparagraphs (A) 
        and (B) as clauses (i) and (ii), respectively, and by moving 
        such clauses, as so redesignated, 2 ems to the right;
            (2) by redesignating paragraphs (1) and (2) as 
        subparagraphs (A) and (B), respectively, and by moving such 
        subparagraphs, as so redesignated, 2 ems to the right;
            (3) by striking ``Investigations and Reviews.--In'' and 
        inserting the following: ``Investigations and Reviews.--
            ``(1) In general.--In'';
            (4) in paragraph (1), as designated by paragraph (3), by 
        amending subparagraph (B), as redesignated by paragraph (2), to 
        read as follows:
                    ``(B) the number of exporters or producers subject 
                to the investigation or review is not so large that any 
                additional individual examination of such exporters or 
                producers would be unduly burdensome to the 
                administering authority and inhibit the timely 
                completion of the investigation or review.''; and
            (5) by adding at the end the following:
            ``(2) Determination of unduly burdensome.--In determining 
        if an individual examination under paragraph (1)(B) would be 
        unduly burdensome, the administering authority may consider the 
        following:
                    ``(A) The complexity of the issues or information 
                presented in the proceeding, including questionnaires 
                and any responses thereto.
                    ``(B) Any prior experience of the administering 
                authority in the same or similar proceeding.
                    ``(C) The total number of investigations under 
                subtitle A or B and reviews under section 751 being 
                conducted by the administering authority as of the date 
                of the determination.
                    ``(D) Such other factors relating to the timely 
                completion of each such investigation and review as the 
                administering authority considers appropriate.''.

SEC. 507. APPLICATION TO CANADA AND MEXICO.

    Pursuant to article 1902 of the North American Free Trade Agreement 
and section 408 of the North American Free Trade Agreement 
Implementation Act (19 U.S.C. 3438), the amendments made by this title 
shall apply with respect to goods from Canada and Mexico.

          TITLE VI--TARIFF CLASSIFICATION OF CERTAIN ARTICLES

SEC. 601. 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:
    ``(c) 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 five or more of the following 
features:
            ``(1) Insulation for cold weather protection.
            ``(2) Pockets, at least one of which has a zippered, hook 
        and loop, or other type of closure.
            ``(3) 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.
            ``(4) Venting, not including grommet(s).
            ``(5) Articulated elbows or knees.
            ``(6) Reinforcement in one of the following areas: the 
        elbows, shoulders, seat, knees, ankles, or cuffs.
            ``(7) Weatherproof closure at the waist or front.
            ``(8) Multi-adjustable hood or adjustable collar.
            ``(9) Adjustable powder skirt, inner protective skirt, or 
        adjustable inner protective cuff at sleeve hem.
            ``(10) Construction at the arm gusset that utilizes fabric, 
        design, or patterning to allow radial arm movement.
            ``(11) Odor control technology.
The term `recreational performance outerwear' does not include 
occupational outerwear.
    ``(d) For purposes of this Note, the following terms have the 
following meanings:
            ``(1) The term `treated with plastics' refers to textile 
        fabrics impregnated, coated, covered, or laminated with 
        plastics, as described in Note 2 to chapter 59.
            ``(2) 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.
            ``(3) 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.
            ``(4) 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.
            ``(5) 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.
            ``(6) 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.
            ``(7) 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.
            ``(8) 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.
            ``(9) 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.
            ``(10) 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.
            ``(11) 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.
            ``(12) The term `radial arm movement' refers to 
        unrestricted, 180-degree range of motion for the arm while 
        wearing performance outerwear.
            ``(13) 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.
            ``(14) 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.
    ``(e) 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'.
    ``(f) 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):


``      6201.11           Of wool or fine    ..................  ..................  .......................
                          animal hair:
        6201.11.05         Recreational      41 cents/kg +       Free (BH, CA, CL,   52.9 cents/kg + 58.5%
                            performance       16.3%               CO, IL, JO, KR,
                            outerwear......                       MA, MX, P, PA,
                                                                  PE, SG)
                                                                  8% (AU)
                                                                  16.4 cents/kg +
                                                                  6.5% (OM)
        6201.11.10         Other...........  41 cents/kg +       Free (BH, CA, CL,   52.9 cents/kg + 58.5%    ''
                                              16.3%               CO, IL, JO, KR,                              .
                                                                  MA, MX, P, PA,
                                                                  PE, SG)
                                                                  8% (AU)
                                                                  16.4 cents/kg +
                                                                  6.5% (OM)

            (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):


``       6201.12.05       Recreational         9.4%                 Free (BH, CA, CL,    60%
                           performance                               CO, IL, JO, KR,
                           outerwear.........                        MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     8% (AU)
         ...............  Other:               ...................  ...................  ...................
         6201.12.10         Containing 15      4.4%                 Free (BH, CA, CL,    60%
                             percent or more                         CO, IL, JO, KR,
                             by weight of                            MA, MX, OM, P, PA,
                             down and                                PE, SG)
                             waterfowl                               3.9% (AU)
                             plumage and of
                             which down
                             comprises 35
                             percent or more
                             by weight;
                             containing 10
                             percent or more
                             by weight of
                             down............
         6201.12.20         Other............  9.4%                 Free (BH, CA, CL,    90%                  ''
                                                                     CO, IL, JO, KR,                           .
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     8% (AU)

            (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):


``      6201.13.05       Recreational        27.7%               Free (BH, CA, CL,   90%
                          performance                             CO, IL, JO, KR,
                          outerwear........                       MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  8% (AU)
        ...............  Other:              ..................  ..................  .......................
        6201.13.10         Containing 15     4.4%                Free (BH, CA, CL,   60%
                            percent or more                       CO, IL, JO, KR,
                            by weight of                          MA, MX, OM, P,
                            down and                              PA, PE, SG)
                            waterfowl                             3.9% (AU)
                            plumage and of
                            which down
                            comprises 35
                            percent or more
                            by weight;
                            containing 10
                            percent or more
                            by weight of
                            down...........
        ...............    Other:            ..................  ..................  .......................
        6201.13.30          Containing 36    49.7 cents/kg +     Free (BH, CA, CL,   52.9 cents/kg + 58.5%
                             percent or       19.7%               CO, IL, JO, KR,
                             more by weight                       MA, MX, OM, P,
                             of wool or                           PA, PE, SG)
                             fine animal                          8% (AU)
                             hair..........
        6201.13.40          Other..........  27.7%               Free (BH, CA, CL,   90%                      ''
                                                                  CO, IL, JO, KR,                              .
                                                                  MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  8% (AU)

            (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):


``       6201.19.05       Recreational         2.8%                 Free (AU, BH, CA,    35%
                           performance                               CL, CO, E*, IL,
                           outerwear.........                        JO, KR, MA, MX,
                                                                     OM, P, PA, PE, SG)
         ...............  Other:               ...................  ...................  ...................
         6201.19.10         Containing 70      Free                 ...................  35%
                             percent or more
                             by weight of
                             silk or silk
                             waste...........
         6201.19.90         Other............  2.8%                 Free (AU, BH, CA,    35%                  ''
                                                                     CL, CO, E*, IL,                           .
                                                                     JO, KR, MA, MX,
                                                                     OM, P, PA, PE, SG)

            (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):


``      6201.91.05       Recreational        49.7 cents/kg +     Free (BH, CA, CL,   58.5%
                          performance         19.7%               CO, IL, JO, KR,
                          outerwear........                       MA, MX, P, PA,
                                                                  PE, SG)
                                                                  8% (AU)
                                                                 19.8 cents/kg +
                                                                  7.8% (OM)
        ...............  Other:              ..................  ..................  .......................
        6201.91.10         Padded,           8.5%                Free (BH, CA, CL,   58.5%
                            sleeveless                            CO, IL, JO, KR,
                            jackets........                       MA, MX, P, PA,
                                                                  PE, SG)
                                                                  7.6% (AU)
                                                                 3.4% (OM)
        6201.91.20         Other...........  49.7 cents/kg +     Free (BH, CA, CL,   52.9 cents/kg + 58.5%    ''
                                              19.7%               CO, IL, JO, KR,                              .
                                                                  MA, MX, P, PA,
                                                                  PE, SG)
                                                                  8% (AU)
                                                                 19.8 cents/kg +
                                                                  7.8% (OM)

            (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):


``       6201.92.05       Recreational         9.4%                 Free (BH, CA, CL,    90%
                           performance                               CO, IL, JO, KR,
                           outerwear.........                        MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     8% (AU)
         ...............  Other:               ...................  ...................  ...................
         6201.92.10         Containing 15      4.4%                 Free (BH, CA, CL,    60%
                             percent or more                         CO, IL, JO, KR,
                             by weight of                            MA, MX, OM, P, PA,
                             down and                                PE, SG)
                             waterfowl                               3.9% (AU)
                             plumage and of
                             which down
                             comprises 35
                             percent or more
                             by weight;
                             containing 10
                             percent or more
                             by weight of
                             down............
         ...............    Other:             ...................  ...................  ...................
         6201.92.15          Water resistant.  6.2%                 Free (BH, CA, CL,    37.5%
                                                                     CO, IL, JO, KR,
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     5.5% (AU)
         6201.92.20          Other...........  9.4%                 Free (BH, CA, CL,    90%                  ''
                                                                     CO, IL, JO, KR,                           .
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     8% (AU)

            (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):


``      6201.93.05       Recreational        27.7%               Free (BH, CA, CL,   90%
                          performance                             CO, IL, JO, KR,
                          outerwear........                       MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  8% (AU)
        ...............  Other:              ..................  ..................  .......................
        6201.93.10         Containing 15     4.4%                Free (BH, CA, CL,   60%
                            percent or more                       CO, IL, JO, KR,
                            by weight of                          MA, MX, OM, P,
                            down and                              PA, PE, SG)
                            waterfowl                             3.9% (AU)
                            plumage and of
                            which down
                            comprises 35
                            percent or more
                            by weight;
                            containing 10
                            percent or more
                            by weight of
                            down...........
        ...............    Other:            ..................  ..................  .......................
        6201.93.20          Padded,          14.9%               Free (BH, CA, CL,   76%
                             sleeveless                           CO, IL, JO, KR,
                             jackets.......                       MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  8% (AU)
        ...............     Other:           ..................  ..................  .......................
        6201.93.25           Containing 36   49.5 cents/kg +     Free (BH, CA, CL,   52.9 cents/kg + 58.5%
                              percent or      19.6%               CO, IL, JO, KR,
                              more by                             MA, MX, OM, P,
                              weight of                           PA, PE, SG)
                              wool or fine                        8% (AU)
                              animal hair..
        ...............      Other:          ..................  ..................  .......................
        6201.93.30            Water          7.1%                Free (BH, CA, CL,   65%
                               resistant...                       CO, IL, JO, KR,
                                                                  MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  6.3% (AU)
        6201.93.35            Other........  27.7%               Free (BH, CA, CL,   90%                      ''
                                                                  CO, IL, JO, KR,                              .
                                                                  MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  8% (AU)

            (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):


``       6201.99.05       Recreational         4.2%                 Free (BH, CA, CL,    35%
                           performance                               CO, E*, IL, JO,
                           outerwear.........                        KR, MA, MX, OM, P,
                                                                     PA, PE, SG)
                                                                    3.7% (AU)
         ...............  Other:               ...................  ...................  ...................
         6201.99.10         Containing 70      Free                 ...................  35%
                             percent or more
                             by weight of
                             silk or silk
                             waste...........
         6201.99.90         Other............  4.2%                 Free (BH, CA, CL,    35%                  ''
                                                                     CO, E*, IL, JO,                           .
                                                                     KR, MA, MX, OM, P,
                                                                     PA, PE, SG)
                                                                    3.7% (AU)

            (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):


``      6202.11          Of wool or fine     ..................  ..................  .......................
                          animal hair:
        6202.11.05         Recreational      41 cents/kg +       Free (BH, CA, CL,   46.3 cents/kg + 58.5%
                            performance       16.3%               CO, IL, JO, KR,
                            outerwear......                       MA, MX, P, PA,
                                                                  PE, SG)
                                                                  8% (AU)
                                                                  16.4 cents/kg +
                                                                  6.5% (OM)
        6202.11.10         Other...........  41 cents/kg +       Free (BH, CA, CL,   46.3 cents/kg + 58.5%    ''
                                              16.3%               CO, IL, JO, KR,                              .
                                                                  MA, MX, P, PA,
                                                                  PE, SG)
                                                                  8% (AU)
                                                                  16.4 cents/kg +
                                                                  6.5% (OM)

            (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):


``       6202.12.05       Recreational         8.9%                 Free (BH, CA, CL,    90%
                           performance                               CO, IL, JO, KR,
                           outerwear.........                        MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                    8% (AU)
         ...............  Other:               ...................  ...................  ...................
         6202.12.10         Containing 15      4.4%                 Free (BH, CA, CL,    60%
                             percent or more                         CO, IL, JO, KR,
                             by weight of                            MA, MX, OM, P, PA,
                             down and                                PE, SG)
                             waterfowl                              3.9% (AU)
                             plumage and of
                             which down
                             comprises 35
                             percent or more
                             by weight;
                             containing 10
                             percent or more
                             by weight of
                             down............
         6202.12.20         Other............  8.9%                 Free (BH, CA, CL,    90%                  ''
                                                                     CO, IL, JO, KR,                           .
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                    8% (AU)

            (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):


``      6202.13.05       Recreational        27.7%               Free (BH, CA, CL,   90%
                          performance                             CO, IL, JO, KR,
                          outerwear........                       MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  8% (AU)
        ...............  Other:              ..................  ..................  .......................
        6202.13.10         Containing 15     4.4%                Free (BH, CA, CL,   60%
                            percent or more                       CO, IL, JO, KR,
                            by weight of                          MA, MX, OM, P,
                            down and                              PA, PE, SG)
                            waterfowl                            3.9% (AU)
                            plumage and of
                            which down
                            comprises 35
                            percent or more
                            by weight;
                            containing 10
                            percent or more
                            by weight of
                            down...........
        ...............    Other:            ..................  ..................  .......................
        6202.13.30          Containing 36    43.5 cents/kg +     Free (BH, CA, CL,   46.3 cents/kg + 58.5%
                             percent or       19.7%               CO, IL, JO, KR,
                             more by weight                       MA, MX, OM, P,
                             of wool or                           PA, PE, SG)
                             fine animal                          8% (AU)
                             hair..........
        6202.13.40          Other..........  27.7%               Free (BH, CA, CL,   90%                      ''
                                                                  CO, IL, JO, KR,                              .
                                                                  MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  8% (AU)

            (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):


``       6202.19.05       Recreational         2.8%                 Free (AU, BH, CA,    35%
                           performance                               CL, CO, E*, IL,
                           outerwear.........                        JO, KR, MA, MX,
                                                                     OM, P, PA, PE, SG)
         ...............  Other:               ...................  ...................  ...................
         6202.19.10         Containing 70      Free                 ...................  35%
                             percent or more
                             by weight or
                             silk or silk
                             waste...........
         6202.19.90         Other............  2.8%                 Free (AU, BH, CA,    35%                  ''
                                                                     CL, CO, E*, IL,                           .
                                                                     JO, KR, MA, MX,
                                                                     OM, P, PA, PE, SG)

            (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):


``      6202.91.05       Recreational        36 cents/kg +       Free (BH, CA, CL,   58.5%
                          performance         16.3%               CO, IL, JO, KR,
                          outerwear........                       MA, MX, P, PA,
                                                                  PE, SG)
                                                                  8% (AU)
                                                                 14.4 cents/kg +
                                                                  6.5% (OM)
        ...............  Other:              ..................  ..................  .......................
        6202.91.10         Padded,           14%                 Free (BH, CA, CL,   58.5%
                            sleeveless                            CO, IL, JO, KR,
                            jackets........                       MA, MX, P, PA,
                                                                  PE, SG)
                                                                  8% (AU)
                                                                 5.6% (OM)
        6202.91.20         Other...........  36 cents/kg +       Free (BH, CA, CL,   46.3 cents/kg + 58.5%    ''
                                              16.3%               CO, IL, JO, KR,                              .
                                                                  MA, MX, P, PA,
                                                                  PE, SG)
                                                                  8% (AU)
                                                                 14.4 cents/kg +
                                                                  6.5% (OM)

            (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):


``       6202.92.05       Recreational         8.9%                 Free (BH, CA, CL,    90%
                           performance                               CO, IL, JO, KR,
                           outerwear.........                        MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                    8% (AU)
         ...............  Other:               ...................  ...................  ...................
         6202.92.10         Containing 15      4.4%                 Free (BH, CA, CL,    60%
                             percent or more                         CO, IL, JO, KR,
                             by weight of                            MA, MX, OM, P, PA,
                             down and                                PE, SG)
                             waterfowl                              3.9% (AU)
                             plumage and of
                             which down
                             comprises 35
                             percent or more
                             by weight;
                             containing 10
                             percent or more
                             by weight of
                             down............
         ...............    Other:             ...................  ...................  ...................
         6202.92.15          Water resistant.  6.2%                 Free (BH, CA, CL,    37.5%
                                                                     CO, IL, JO, KR,
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                    5.5% (AU)
         6202.92.20          Other...........  8.9%                 Free (BH, CA, CL,    90%                  ''
                                                                     CO, IL, JO, KR,                           .
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                    8% (AU)

            (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):


``      6202.93.05       Recreational        27.7%               Free (BH, CA, CL,   90%
                          performance                             CO, IL, JO, KR,
                          outerwear........                       MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  8% (AU)
        ...............  Other:              ..................  ..................  .......................
        6202.93.10         Containing 15     4.4%                Free (BH, CA, CL,   60%
                            percent or more                       CO, IL, JO, KR,
                            by weight of                          MA, MX, OM, P,
                            down and                              PA, PE, SG)
                            waterfowl                             3.9% (AU)
                            plumage and of
                            which down
                            comprises 35
                            percent or more
                            by weight;
                            containing 10
                            percent or more
                            by weight of
                            down...........
        ...............    Other:            ..................  ..................  .......................
        6202.93.20          Padded,          14.9%               Free (BH, CA, CL,   76%
                             sleeveless                           CO, IL, JO, KR,
                             jackets.......                       MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  8% (AU)
        ...............     Other:           ..................  ..................  .......................
        6202.93.40           Containing 36   43.4 cents/kg +     Free (BH, CA, CL,   46.3 cents/kg + 58.5%
                              percent or      19.7%               CO, IL, JO, KR,
                              more by                             MA, MX, OM, P,
                              weight of                           PA, PE, SG)
                              wool or fine                        8% (AU)
                              animal hair..
        ...............      Other:          ..................  ..................  .......................
        6202.93.45            Water          7.1%                Free (BH, CA, CL,   65%
                               resistant...                       CO, IL, JO, KR,
                                                                  MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  6.3% (AU)
        6202.93.50            Other........  27.7%               Free (BH, CA, CL,   90%                      ''
                                                                  CO, IL, JO, KR,                              .
                                                                  MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  8% (AU)

            (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):


``       6202.99.05       Recreational         2.8%                 Free (AU, BH, CA,    35%
                           performance                               CL, CO, E*, IL,
                           outerwear.........                        JO, KR, MA, MX,
                                                                     OM, P, PA, PE, SG)
         ...............  Other:               ...................  ...................  ...................
         6202.99.10         Containing 70      Free                 ...................  35%
                             percent or more
                             by weight of
                             silk or silk
                             waste...........
         6202.99.90         Other............  2.8%                 Free (AU, BH, CA,    35%                  ''
                                                                     CL, CO, E*, IL,                           .
                                                                     JO, KR, MA, MX,
                                                                     OM, P, PA, PE, SG)

            (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):


``      6203.41          Of wool or fine     ..................  ..................  .......................
                          animal hair:
        6203.41.05         Recreational      41.9 cents/kg +     Free (BH, CA, CL,   52.9 cents/kg + 58.5%
                            performance       16.3%               CO,IL, JO,KR,
                            outerwear......                       MA,MX, P, PA, PE,
                                                                  SG)
                                                                 8% (AU)
                                                                 16.7 cents/kg +
                                                                  6.5% (OM)
        ...............    Trousers,         ..................  ..................  .......................
                            breeches and
                            shorts:
        6203.41.10          Trousers and     7.6%                Free (BH, CA, CL,   52.9 cents/kg + 58.5%    ''
                             breeches,                            CO, IL, JO, KR,                              .
                             containing                           MA, MX, P, PA,
                             elastomeric                          PE, SG)
                             fiber, water                         6.8% (AU)
                             resistant,                          3% (OM)
                             without belt
                             loops,
                             weighing more
                             than 9 kg per
                             dozen.........

            (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):


``       6203.42.05       Recreational         16.6%                Free (BH, CA, CL,    90%
                           performance                               CO, IL, JO, MA,
                           outerwear.........                        MX, OM, P, PA, PE,
                                                                     SG)
                                                                     8% (AU)
                                                                    11.6% (KR)
         ...............  Other:               ...................  ...................  ...................
         6203.42.10         Containing 15      Free                 ...................  60%
                             percent or more
                             by weight of
                             down and
                             waterfowl
                             plumage and of
                             which down
                             comprises 35
                             percent or more
                             by weight;
                             containing 10
                             percent or more
                             by weight of
                             down............
         ...............    Other:             ...................  ...................  ...................
         6203.42.20          Bib and brace     10.3%                Free (BH, CA, CL,    90%
                              overalls.......                        CO, IL, JO, KR,
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     8% (AU)
         6203.42.40          Other...........  16.6%                Free (BH, CA, CL,    90%                  ''
                                                                     CO, IL, JO, MA,                           .
                                                                     MX, OM, P, PA, PE,
                                                                     SG)
                                                                     8% (AU)
                                                                    11.6% (KR)

            (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):


``      6203.43.05       Recreational        27.9%               Free (BH, CA, CL,   90%
                          performance                             CO, IL, JO, MA,
                          outerwear........                       MX, OM, P, PA,
                                                                  PE, SG)
                                                                  8% (AU)
                                                                 11.1% (KR)
        ...............  Other:              ..................  ..................  .......................
        6203.43.10         Containing 15     Free                ..................  60%
                            percent or more
                            by weight of
                            down and
                            waterfowl
                            plumage and of
                            which down
                            comprises 35
                            percent or more
                            by weight;
                            containing 10
                            percent or more
                            by weight of
                            down...........
        ...............    Other:            ..................  ..................  .......................
        ...............     Bib and brace    ..................  ..................  .......................
                             overalls:
        6203.43.15           Water           7.1%                Free (BH, CA, CL,   65%
                              resistant....                       CO, IL, JO, KR,
                                                                  MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  6.3% (AU)
        6203.43.20           Other.........  14.9%               Free (BH, CA, CL,   76%
                                                                  CO, IL, JO, KR,
                                                                  MA, MX, OM, P,
                                                                  PA, PE, SG)
                                                                  8% (AU)
        ...............     Other:           ..................  ..................  .......................
        6203.43.25           Certified hand- 12.2%               Free (BH, CA, CL,   76%
                              loomed and                          CO, IL, JO, KR,
                              folklore                            MA, MX, OM, P,
                              products.....                       PA, PE, SG)
                                                                  8% (AU)
        ...............      Other:          ..................  ..................  .......................
        6203.43.30            Containing 36  49.6 cents/kg +     Free (BH, CA, CL,   52.9 cents/kg + 58.5%
                               percent or     19.7%               CO, IL, JO, KR,
                               more by                            MA, MX, OM, P,
                               weight of                          PA, PE, SG)
                               wool or fine                       8% (AU)
                               animal hair.
        ...............       Other:         ..................  ..................  .......................
        6203.43.35             Water         7.1%                Free (BH, CA, CL,   65%
                                resistant                         CO, IL, JO, MA,
                                trousers or                       MX, OM, P, PA,
                                breeches...                       PE, SG)
                                                                  6.3% (AU)
                                                                 2.8% (KR)
        6203.43.40             Other.......  27.9%               Free (BH, CA, CL,   90%                      ''
                                                                  CO, IL, JO, MA,                              .
                                                                  MX, OM, P, PA,
                                                                  PE, SG)
                                                                  8% (AU)
                                                                 11.1% (KR)

            (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):


``       6203.49          Of other textile     ...................  ...................  ...................
                           materials:
         6203.49.05         Recreational       2.8%                 Free (AU, BH, CA,    35%
                             performance                             CL, CO, E*, IL,
                             outerwear.......                        JO, MA, MX, OM, P,
                                                                     PA, PE, SG)
                                                                    1.1% (KR)
         ...............    Other:             ...................  ...................  ...................
         ...............     Of artificial     ...................  ...................  ...................
                              fibers:
         6203.49.10           Bib and brace    8.5%                 Free (BH, CA, CL,    76%
                               overalls......                        CO, IL, JO, KR,
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     7.6% (AU)
         ...............      Trousers,        ...................  ...................  ...................
                               breeches and
                               shorts:
         6203.49.15            Certified hand- 12.2%                Free (BH, CA, CL,    76%
                                loomed and                           CO, IL, JO, KR,
                                folklore                             MA, MX, OM, P, PA,
                                products.....                        PE, SG)
                                                                     8% (AU)
         6203.49.20            Other.........  27.9%                Free (BH, CA, CL,    90%
                                                                     CO, IL, JO, KR,
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     8% (AU)
         6203.49.40          Containing 70     Free                 ...................  35%
                              percent or more
                              by weight of
                              silk or silk
                              waste..........
         6203.49.80          Other...........  2.8%                 Free (AU, BH, CA,    35%                  ''
                                                                     CL, CO, E*, IL,                           .
                                                                     JO, MA, MX, OM, P,
                                                                     PA, PE, SG)
                                                                    1.1% (KR)

            (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):


``       6204.61.05       Recreational         13.6%                Free (BH, CA, CL,    58.5%
                           performance                               CO, IL, JO, KR,
                           outerwear.........                        MA, MX, P, PA, PE,
                                                                     SG)
                                                                     5.4% (OM)
                                                                    8% (AU)
         ...............  Other:               ...................  ...................  ...................
         6204.61.10         Trousers and       7.6%                 Free (BH, CA, CL,    58.5%
                             breeches,                               CO, IL, JO, KR,
                             containing                              MA, MX, P, PA, PE,
                             elastomeric                             SG)
                             fiber, water                            3% (OM)
                             resistant,                             6.8% (AU)
                             without belt
                             loops, weighing
                             more than 6 kg
                             per dozen.......
         6204.61.90         Other............  13.6%                Free (BH, CA, CL,    58.5%                ''
                                                                     CO, IL, JO, KR,                           .
                                                                     MA, MX, P, PA, PE,
                                                                     SG)
                                                                     5.4% (OM)
                                                                    8% (AU)

            (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):


``       6204.62.05       Recreational         16.6%                Free (BH, CA, CL,    90%
                           performance                               CO, IL, JO, MA,
                           outerwear.........                        MX, OM, P, PA, PE,
                                                                     SG)
                                                                     8% (AU)
                                                                    11.6% (KR)
         ...............  Other:               ...................  ...................  ...................
         6204.62.10         Containing 15      Free                 ...................  60%
                             percent or more
                             by weight of
                             down and
                             waterfowl
                             plumage and of
                             which down
                             comprises 35
                             percent or more
                             by weight;
                             containing 10
                             percent or more
                             by weight of
                             down............
         ...............    Other:             ...................  ...................  ...................
         6204.62.20          Bib and brace     8.9%                 Free (BH, CA, CL,    90%
                              overalls.......                        CO, IL, JO, KR,
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     8% (AU)
         ...............     Other:            ...................  ...................  ...................
         6204.62.30           Certified hand-  7.1%                 Free (BH, CA, CL,    37.5%
                               loomed and                            CO, E, IL, JO, KR,
                               folklore                              MA, MX, OM, P, PA,
                               products......                        PE, SG)
                                                                     6.3% (AU)
         6204.62.40           Other..........  16.6%                Free (BH, CA, CL,    90%                  ''
                                                                     CO, IL, JO, MA,                           .
                                                                     MX, OM, P, PA, PE,
                                                                     SG)
                                                                     8% (AU)
                                                                    11.6% (KR)

            (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):


``       6204.63.05       Recreational         28.6%                Free (BH, CA, CL,    90%
                           performance                               CO, IL, JO, MA,
                           outerwear.........                        MX, OM, P, PA, PE,
                                                                     SG)
                                                                     8% (AU)
                                                                    11.4% (KR)
         ...............  Other:               ...................  ...................  ...................
         6204.63.10         Containing 15      Free                 ...................  60%
                             percent or more
                             by weight of
                             down and
                             waterfowl
                             plumage and of
                             which down
                             comprises 35
                             percent or more
                             by weight;
                             containing 10
                             percent or more
                             by weight of
                             down............
         ...............    Other:             ...................  ...................  ...................
         ...............     Bib and brace     ...................  ...................  ...................
                              overalls:
         6204.63.12           Water resistant  7.1%                 Free (BH, CA, CL,    65%
                                                                     CO, IL, JO, KR,
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     6.3% (AU)
         6204.63.15           Other..........  14.9%                Free (BH, CA, CL,    76%
                                                                     CO, IL, JO, KR,
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     8% (AU)
         6204.63.20          Certified hand-   11.3%                Free (BH, CA, CL,    76%
                              loomed and                             CO, E, IL, JO, KR,
                              folklore                               MA, MX, OM, P, PA,
                              products.......                        PE, SG)
                                                                     8% (AU)
         ...............     Other:            ...................  ...................  ...................
         6204.63.25           Containing 36    13.6%                Free (BH, CA, CL,    58.5%
                               percent or                            CO, IL, JO, KR,
                               more by weight                        MA, MX, OM, P, PA,
                               of wool or                            PE, SG)
                               fine animal                           8% (AU)
                               hair..........
         ...............      Other:           ...................  ...................  ...................
         6204.63.30            Water           7.1%                 Free (BH, CA, CL,    65%
                                resistant                            CO, IL, JO, KR,
                                trousers or                          MA, MX, OM, P, PA,
                                breeches.....                        PE, SG)
                                                                     6.3% (AU)
         6204.63.35            Other.........  28.6%                Free (BH, CA, CL,    90%                  ''
                                                                     CO, IL, JO, MA,                           .
                                                                     MX, OM, P, PA, PE,
                                                                     SG)
                                                                     8% (AU)
                                                                    11.4% (KR)

            (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):


``       6204.69          Of other textile     ...................  ...................  ...................
                           materials:
         6204.69.05         Recreational       2.8%                 Free (AU, BH, CA,    35%
                             performance                             CL, CO, E*, IL,
                             outerwear.......                        JO, KR, MA, MX,
                                                                     OM, P, PA, PE, SG)
         ...............    Other:             ...................  ...................  ...................
         ...............     Of artificial     ...................  ...................  ...................
                              fibers:
         6204.69.10           Bib and brace    13.6%                Free (BH, CA, CL,    76%
                               overalls......                        CO, IL, JO, KR,
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     8% (AU)
         ...............      Trousers,        ...................  ...................  ...................
                               breeches and
                               shorts:
         6204.69.20            Containing 36   13.6%                Free (BH, CA, CL,    58.5%
                                percent or                           CO, IL, JO, KR,
                                more by                              MA, MX, OM, P, PA,
                                weight of                            PE, SG)
                                wool or fine                         8% (AU)
                                animal hair..
         6204.69.25            Other.........  28.6%                Free (BH, CA, CL,    90%
                                                                     CO, IL, JO, KR,
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     8% (AU)
         ...............     Of silk or silk   ...................  ...................  ...................
                              waste:
         6204.69.40           Containing 70    1.1%                 Free (AU, BH, CA,    65%
                               percent or                            CL, CO, E, IL, J,
                               more by weight                        JO, KR, MA, MX,
                               of silk or                            OM, P, PA, PE, SG)
                               silk waste....
         6204.69.60           Other..........  7.1%                 Free (BH, CA, CL,    65%
                                                                     CO, E*, IL, JO,
                                                                     KR, MA, MX, OM, P,
                                                                     PA, PE, SG)
                                                                     6.3% (AU)
         6204.69.90          Other...........  2.8%                 Free (AU, BH, CA,    35%                  ''
                                                                     CL, CO, E*, IL,                           .
                                                                     JO, KR, MA, MX,
                                                                     OM, P, PA, PE, SG)

            (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):


``       6210.40.05       Recreational         7.1%                 Free (AU, BH, CA,    65%
                           performance                               CL, IL, JO, KR,
                           outerwear                                 MA, MX, OM, P, PE,
                                                                     SG)
         ...............  Other:               ...................  ...................  ...................
         6210.40.30         Having an outer    3.8%                 Free (AU, BH, CA,    65%
                             surface                                 CL, IL, JO, KR,
                             impregnated,                            MA, MX, OM, P, PE,
                             coated, covered                         SG)
                             or laminated
                             with rubber or
                             plastics
                             material which
                             completely
                             obscures the
                             underlying
                             fabric..........
         6210.40.50         Other............  7.1%                 Free (AU, BH, CA,    65%                  ''
                                                                     CL, IL, JO, KR,                           .
                                                                     MA, MX, OM, P, PE,
                                                                     SG)

            (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):


``       6210.50.05       Recreational         7.1%                 Free (AU, BH, CA,    65%
                           performance                               CL, CO, IL, JO,
                           outerwear                                 KR, MA, MX, OM, P,
                                                                     PE, SG)
         ...............  Other:               ...................  ...................  ...................
         6210.50.30         Having an outer    3.8%                 Free (AU, BH, CA,    65%
                             surface impreg-                         CL, CO, IL, JO,
                             nated, coated,                          KR, MA, MX, OM, P,
                             covered or                              PE, SG)
                             laminated with
                             rubber or
                             plastics
                             material which
                             completely
                             obscures the
                             underlying
                             fabric..........
         6210.50.50         Other............  7.1%                 Free (AU, BH, CA,    65%                  ''
                                                                     CL, CO, IL, JO,                           .
                                                                     KR, MA, MX, OM, P,
                                                                     PE, SG)

            (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):


``       6211.32          Of cotton:           ...................  ...................  ...................
         6211.32.05         Recreational       8.1%                 Free (AU, BH, CA,    90%
                             performance                             CL, CO, IL, JO,
                             outerwear.......                        KR, MA, MX, OM, P,
                                                                     PA, PE, SG)
         6211.32.10         Other............  8.1%                 Free (AU, BH, CA,    90%                  ''
                                                                     CL, CO, IL, JO,                           .
                                                                     KR, MA, MX, OM, P,
                                                                     PA, PE, SG)

            (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):


``       6211.33          Of man-made fibers:  ...................  ...................  ...................
         6211.33.05         Recreational       16%                  Free (AU, BH, CA,    76%
                             performance                             CL, CO, IL, JO,
                             outerwear.......                        KR, MA, MX, P, PA,
                                                                     PE, SG)
                                                                     6.4% (OM)
         6211.33.10         Other............  16%                  Free (AU, BH, CA,    76%                  ''
                                                                     CL, CO, IL, JO,                           .
                                                                     KR, MA, MX, P, PA,
                                                                     PE, SG)
                                                                     6.4% (OM)

            (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):


``       6211.39.05       Recreational         2.8%                 Free (AU, BH, CA,    35%
                           performance                               CL, CO, E*, IL,
                           outerwear.........                        JO, KR, MA, MX,
                                                                     OM, P, PA, PE, SG)
         ...............  Other:.............  ...................  ...................  ...................
         6211.39.10         Of wool or fine    12%                  Free (AU, BH, CA,    58.5%
                             animal hair.....                        CL, CO, IL, JO,
                                                                     KR, MA, MX, P, PA,
                                                                     PE, SG)
                                                                     4.8% (OM)
         6211.39.20         Containing 70      0.5%                 Free (AU, BH, CA,    35%
                             percent or more                         CL, CO, E, IL, JO,
                             by weight of                            KR, MA, MX, OM, P,
                             silk or silk                            PA, PE, SG)
                             waste...........
         6211.39.90         Other............  2.8%                 Free (AU, BH, CA,    35%                  ''
                                                                     CL, CO, E*, IL,                           .
                                                                     JO, KR, MA, MX,
                                                                     OM, P, PA, PE, SG)

            (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):


``       6211.42          Of cotton:           ...................  ...................  ...................
         6211.42.05         Recreational       8.1%                 Free (BH, CA, CL,    90%
                             performance                             CO, IL, JO, KR,
                             outerwear.......                        MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     7.2% (AU)
         6211.42.10         Other............  8.1%                 Free (BH, CA, CL,    90%                  ''
                                                                     CO, IL, JO, KR,                           .
                                                                     MA, MX, OM, P, PA,
                                                                     PE, SG)
                                                                     7.2% (AU)

            (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):


``       6211.43          Of man-made fibers:  ...................  ...................  ...................
         6211.43.05         Recreational       16%                  Free (BH, CA, CL,    90%
                             performance                             CO, IL, JO, KR,
                             outerwear.......                        MA, MX, P, PA, PE,
                                                                     SG)
                                                                     8% (AU)
                                                                    6.4% (OM)
         6211.43.10         Other............  16%                  Free (BH, CA, CL,    90%                  ''
                                                                     CO, IL, JO, KR,                           .
                                                                     MA, MX, P, PA, PE,
                                                                     SG)
                                                                     8% (AU)
                                                                    6.4% (OM)

            (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):


``       6211.49.05       Recreational         7.3%                 Free (BH, CA, CL,    35%
                           performance                               CO, E, IL, JO, MA,
                           outerwear.........                        MX, OM, P, PA, PE,
                                                                     SG)
                                                                     6.5% (AU)
                                                                    2.9% (KR)
         ...............  Other:               ...................  ...................  ...................
         6211.49.10         Containing 70      1.2%                 Free (AU, BH, CA,    35%
                             percent or more                         CL, CO, E, IL, JO,
                             by weight of                            KR, MA, MX, OM, P,
                             silk or silk                            PA, PE, SG)
                             waste...........
         6211.49.41         Of wool or fine    12%                  Free (BH, CA, CL,    58.5%
                             animal hair.....                        CO, IL, JO, KR,
                                                                     MA, MX, P, PA, PE,
                                                                     SG)
                                                                    4.8% (OM)
                                                                    8% (AU)
         6211.49.90         Other............  7.3%                 Free (BH, CA, CL,    35%                  ''
                                                                     CO, E, IL, JO, MA,                        .
                                                                     MX, OM, P, PA, PE,
                                                                     SG)
                                                                     6.5% (AU)
                                                                    2.9% (KR)

    (c) Effective Date.--This section and the amendments made by this 
section shall--
            (1) take effect on the 180th 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 180th day.

SEC. 602. DUTY TREATMENT OF PROTECTIVE ACTIVE FOOTWEAR.

    (a) Definition of Protective Active 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:
    ``(f) For the purposes of subheadings 6402.91.42 and 6402.99.32, 
the term `protective active footwear' means footwear (other than 
footwear described in Subheading Note 1) that is designed for outdoor 
activities, such as hiking shoes, trekking shoes, running 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 Protective Active 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:


``       6402.91.42        Protective active   20%                  Free (AU, BH, CA,    35%                  ''
                           footwear (except                          CL, D, E, IL, JO,                         .
                           footwear with                             KR, MA, MX, OM, P,
                           waterproof molded                         PA, PE, R, SG)....
                           bottoms, including
                           bottoms comprising
                           an outer sole and
                           all or part of the
                           upper and except
                           footwear with
                           insulation that
                           provides
                           protection against
                           cold weather),
                           whose height from
                           the bottom of the
                           outer sole to the
                           top of the upper
                           does not exceed
                           15.34 cm..........

            (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:


``       6402.99.32        Protective active   20%                  Free (AU, BH, CA,    35%                  ''
                           footwear..........                        CL, D, IL, JO, MA,                        .
                                                                     MX, P)
                                                                    1% (PA)
                                                                    6% (OM)
                                                                    6% (PE)
                                                                    12% (CO)
                                                                    20% (KR)

    (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.
    (d) Effective Date.--This section and the amendments made by this 
section 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 VII--MISCELLANEOUS PROVISIONS

SEC. 701. REPORT ON CONTRIBUTION OF TRADE PREFERENCE PROGRAMS TO 
              REDUCING POVERTY AND ELIMINATING HUNGER.

    Not later than 1 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 VIII--OFFSETS

SEC. 801. CUSTOMS USER FEES EXTENSION.

    (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. 802. ADDITIONAL CUSTOMS USER FEES EXTENSION.

    (a) In General.--Section 13031(j)(3) of the Consolidated Omnibus 
Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
            (1) in subparagraph (B)(i), by striking ``September 30, 
        2024'' and inserting ``September 30, 2025''; and
            (2) by adding at the end the following:
    ``(D) Fees may be charged under paragraphs (9) and (10) of 
subsection (a) during the period beginning on July 29, 2025, and ending 
on September 30, 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 adding at the end the following:
    ``(c) Further Additional Period.--For the period beginning on July 
15, 2025, and ending on September 30, 2025, section 13031(a)(9) of the 
Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 
58c(a)(9)) shall be applied and administered--
            ``(1) in subparagraph (A), by substituting `0.3464' for 
        `0.21'; and
            ``(2) in subparagraph (B)(i), by substituting `0.3464' for 
        `0.21'.''.

SEC. 803. 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 8 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. 804. PAYEE STATEMENT REQUIRED TO CLAIM CERTAIN EDUCATION TAX 
              BENEFITS.

    (a) American Opportunity Credit, Hope Scholarship Credit, and 
Lifetime Learning Credit.--
            (1) In general.--Section 25A(g) of the Internal Revenue 
        Code of 1986 is amended by adding at the end the following new 
        paragraph:
            ``(8) Payee statement requirement.--Except as otherwise 
        provided by the Secretary, no credit shall be allowed under 
        this section unless the taxpayer receives a statement furnished 
        under section 6050S(d) which contains all of the information 
        required by paragraph (2) thereof.''.
            (2) Statement received by dependent.--Section 25A(g)(3) of 
        such Code is amended by striking ``and'' at the end of 
        subparagraph (A), by striking the period at the end of 
        subparagraph (B) and inserting ``, and'', and by adding at the 
        end the following:
                    ``(C) a statement described in paragraph (8) and 
                received by such individual shall be treated as 
                received by the taxpayer.''.
    (b) Deduction for Qualified Tuition and Related Expenses.--Section 
222(d) of such Code is amended by redesignating paragraph (6) as 
paragraph (7), and by inserting after paragraph (5) the following new 
paragraph:
            ``(6) Payee statement requirement.--
                    ``(A) In general.--Except as otherwise provided by 
                the Secretary, no deduction shall be allowed under 
                subsection (a) unless the taxpayer receives a statement 
                furnished under section 6050S(d) which contains all of 
                the information required by paragraph (2) thereof.
                    ``(B) Statement received by dependent.--The receipt 
                of the statement referred to in subparagraph (A) by an 
                individual described in subsection (c)(3) shall be 
                treated for purposes of subparagraph (A) as received by 
                the taxpayer.''.
    (c) Information Required To Be Provided on Payee Statement.--
Section 6050S(d)(2) of such Code is amended to read as follows:
            ``(2) the information required by subsection (b)(2).''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 805. SPECIAL RULE FOR EDUCATIONAL INSTITUTIONS UNABLE TO COLLECT 
              TINS OF INDIVIDUALS WITH RESPECT TO HIGHER EDUCATION 
              TUITION AND RELATED EXPENSES.

    (a) In General.--Section 6724 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(f) Special Rule for Returns of Educational Institutions Related 
to Higher Education Tuition and Related Expenses.--No penalty shall be 
imposed under section 6721 or 6722 solely by reason of failing to 
provide the TIN of an individual on a return or statement required by 
section 6050S(a)(1) if the eligible educational institution required to 
make such return contemporaneously makes a true and accurate 
certification under penalty of perjury (and in such form and manner as 
may be prescribed by the Secretary) that it has complied with standards 
promulgated by the Secretary for obtaining such individual's TIN.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to returns required to be made, and statements required to be 
furnished, after December 31, 2015.

SEC. 806. PENALTY FOR FAILURE TO FILE CORRECT INFORMATION RETURNS AND 
              PROVIDE PAYEE STATEMENTS.

    (a) In General.--Section 6721(a)(1) of the Internal Revenue Code of 
1986 is amended--
            (1) by striking ``$100'' and inserting ``$250''; and
            (2) by striking ``$1,500,000'' and inserting 
        ``$3,000,000''.
    (b) Reduction Where Correction in Specified Period.--
            (1) Correction within 30 days.--Section 6721(b)(1) of such 
        Code is amended--
                    (A) by striking ``$30'' and inserting ``$50'';
                    (B) by striking ``$100'' and inserting ``$250''; 
                and
                    (C) by striking ``$250,000'' and inserting 
                ``$500,000''.
            (2) Failures corrected on or before august 1.--Section 
        6721(b)(2) of such Code is amended--
                    (A) by striking ``$60'' and inserting ``$100'';
                    (B) by striking ``$100'' (prior to amendment by 
                subparagraph (A)) and inserting ``$250''; and
                    (C) by striking ``$500,000'' and inserting 
                ``$1,500,000''.
    (c) Lower Limitation for Persons With Gross Receipts of Not More 
Than $5,000,000.--Section 6721(d)(1) of such Code is amended--
            (1) in subparagraph (A)--
                    (A) by striking ``$500,000'' and inserting 
                ``$1,000,000''; and
                    (B) by striking ``$1,500,000'' and inserting 
                ``$3,000,000'';
            (2) in subparagraph (B)--
                    (A) by striking ``$75,000'' and inserting 
                ``$175,000''; and
                    (B) by striking ``$250,000'' and inserting 
                ``$500,000''; and
            (3) in subparagraph (C)--
                    (A) by striking ``$200,000'' and inserting 
                ``$500,000''; and
                    (B) by striking ``$500,000'' (prior to amendment by 
                subparagraph (A)) and inserting ``$1,500,000''.
    (d) Penalty in Case of Intentional Disregard.--Section 6721(e) of 
such Code is amended--
            (1) by striking ``$250'' in paragraph (2) and inserting 
        ``$500''; and
            (2) by striking ``$1,500,000'' in paragraph (3)(A) and 
        inserting ``$3,000,000''.
    (e) Failure To Furnish Correct Payee Statements.--
            (1) In general.--Section 6722(a)(1) of such Code is 
        amended--
                    (A) by striking ``$100'' and inserting ``$250''; 
                and
                    (B) by striking ``$1,500,000'' and inserting 
                ``$3,000,000''.
            (2) Reduction where correction in specified period.--
                    (A) Correction within 30 days.--Section 6722(b)(1) 
                of such Code is amended--
                            (i) by striking ``$30'' and inserting 
                        ``$50'';
                            (ii) by striking ``$100'' and inserting 
                        ``$250''; and
                            (iii) by striking ``$250,000'' and 
                        inserting ``$500,000''.
                    (B) Failures corrected on or before august 1.--
                Section 6722(b)(2) of such Code is amended--
                            (i) by striking ``$60'' and inserting 
                        ``$100'';
                            (ii) by striking ``$100'' (prior to 
                        amendment by clause (i)) and inserting 
                        ``$250''; and
                            (iii) by striking ``$500,000'' and 
                        inserting ``$1,500,000''.
            (3) Lower limitation for persons with gross receipts of not 
        more than $5,000,000.--Section 6722(d)(1) of such Code is 
        amended--
                    (A) in subparagraph (A)--
                            (i) by striking ``$500,000'' and inserting 
                        ``$1,000,000''; and
                            (ii) by striking ``$1,500,000'' and 
                        inserting ``$3,000,000'';
                    (B) in subparagraph (B)--
                            (i) by striking ``$75,000'' and inserting 
                        ``$175,000''; and
                            (ii) by striking ``$250,000'' and inserting 
                        ``$500,000''; and
                    (C) in subparagraph (C)--
                            (i) by striking ``$200,000'' and inserting 
                        ``$500,000''; and
                            (ii) by striking ``$500,000'' (prior to 
                        amendment by subparagraph (A)) and inserting 
                        ``$1,500,000''.
            (4) Penalty in case of intentional disregard.--Section 
        6722(e) of such Code is amended--
                    (A) by striking ``$250'' in paragraph (2) and 
                inserting ``$500''; and
                    (B) by striking ``$1,500,000'' in paragraph (3)(A) 
                and inserting ``$3,000,000''.
    (f) Effective Date.--The amendments made by this section shall 
apply with respect to returns and statements required to be filed after 
December 31, 2015.

SEC. 807. CHILD TAX CREDIT NOT REFUNDABLE FOR TAXPAYERS ELECTING TO 
              EXCLUDE FOREIGN EARNED INCOME FROM TAX.

    (a) In General.--Section 24(d) of the Internal Revenue Code of 1986 
is amended by adding at the end the following new paragraph:
            ``(5) Exception for taxpayers excluding foreign earned 
        income.--Paragraph (1) shall not apply to any taxpayer for any 
        taxable year if such taxpayer elects to exclude any amount from 
        gross income under section 911 for such taxable year.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2014.

SEC. 808. COVERAGE AND PAYMENT FOR RENAL DIALYSIS SERVICES FOR 
              INDIVIDUALS WITH ACUTE KIDNEY INJURY.

    (a) Coverage.--Section 1861(s)(2)(F) of the Social Security Act (42 
U.S.C. 1395x(s)(2)(F)) is amended by inserting before the semicolon the 
following: ``, including such renal dialysis services furnished on or 
after January 1, 2017, by a renal dialysis facility or provider of 
services paid under section 1881(b)(14) to an individual with acute 
kidney injury (as defined in section 1834(r)(2))''.
    (b) Payment.--Section 1834 of the Social Security Act (42 U.S.C. 
1395m) is amended by adding at the end the following new subsection:
    ``(r) Payment for Renal Dialysis Services for Individuals With 
Acute Kidney Injury.--
            ``(1) Payment rate.--In the case of renal dialysis services 
        (as defined in subparagraph (B) of section 1881(b)(14)) 
        furnished under this part by a renal dialysis facility or 
        provider of services paid under such section during a year 
        (beginning with 2017) to an individual with acute kidney injury 
        (as defined in paragraph (2)), the amount of payment under this 
        part for such services shall be the base rate for renal 
        dialysis services determined for such year under such section, 
        as adjusted by any applicable geographic adjustment factor 
        applied under subparagraph (D)(iv)(II) of such section and may 
        be adjusted by the Secretary (on a budget neutral basis for 
        payments under this paragraph) by any other adjustment factor 
        under subparagraph (D) of such section.
            ``(2) Individual with acute kidney injury defined.--In this 
        subsection, the term `individual with acute kidney injury' 
        means an individual who has acute loss of renal function and 
        does not receive renal dialysis services for which payment is 
        made under section 1881(b)(14).''.

            Attest:

                                                             Secretary.
114th CONGRESS

  1st Session

                               H.R. 1295

_______________________________________________________________________

        SENATE AMENDMENT TO HOUSE AMENDMENT TO SENATE AMENDMENT