[Congressional Record Volume 144, Number 150 (Tuesday, October 20, 1998)]
[Extensions of Remarks]
[Pages E2259-E2262]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




INTRODUCTION OF H.R. 4858--UNITED STATES-PANAMA PARTNERSHIP ACT OF 1998

                                 ______
                                 

                        HON. BENJAMIN A. GILMAN

                              of new york

                    in the house of representatives

                       Tuesday, October 20, 1998

  Mr. GILMAN. Mr. Speaker, I have today introduced H.R. 4858, the 
United States-Panama Partnership Act of 1998.
  The purpose of this legislation is to signal to the people of Panama 
the strong interest in the United States Congress in continuing into 
the next century the special relationship that has existed between our 
two peoples since 1903.
  I am joined in sponsoring this measure by a very distinguished list 
of cosponsors, including Charlie Rangel, Ranking Democratic Member of 
the Committee on Ways and Means; Chris Cox, Chairman of the House 
Republican Policy Committee; Dennis Hastert, the Chief Deputy Majority 
Whip; Bob Menendez, the Chief Deputy Democratic Whip; David Dreier, the 
next Chairman of the Committee on Rules; Floyd Spence, Chairman of the 
Committee on National Security; Henry Hyde, Chairman of the Committee 
on the Judiciary; Dan Burton, Chairman of the Committee on Government 
Reform and Oversight; and Bill McCollum, Chairman of the Subcommittee 
on Crime of the Committee on the Judiciary.
  We are introducing this bill because Panama and the United States 
today stand at a crossroads in the special relationship between our two 
peoples that dates back to the beginning of this century. As this 
century draws to a close, our two nations must decide whether to end 
that relationship, or renew and reinvigorate it for the 21st century. 
We must decide, in other words, whether our nations should continue to 
drift apart, or draw closer together.
  In the case of Canada and Mexico--the other two countries whose 
historical relationship with the United States most closely parallels 
Panama's--there has been a collective decision to draw our nations 
closer together. This decision, embodied in the North American Free 
Trade Agreement (NAFTA), was grounded in a recognition that, in today's 
world, our mutual interests are best served by increased cooperation 
and integration.
  The legislation we are introducing today offers Panama the 
opportunity to join Canada and Mexico in forging a new, more mature, 
mutually beneficial relationship with the United States. In exchange, 
our legislation asks Panama to remain our partner in the war on drugs 
and other regional security matters by continuing to host a U.S. 
military presence after 1999.
  Under the Panama Canal Treaties of 1977, the U.S. presence in Panama 
is scheduled to terminate at the end of next year. Panama will assume 
full control of the Panama Canal, and all U.S. military forces will be 
withdrawn.
  A 1977 protocol to the Treaties provides that the United States and 
Panama may agree to extend the U.S. military presence in Panama beyond 
1999, and for the last two years U.S. and Panamanian negotiators have 
sought to reach just such an agreement. Four weeks ago, however, it was 
announced that these negotiations had failed and that the U.S. military 
would withdraw from Panama as scheduled.
  This is a regrettable turn of events for both of our countries. The 
United States and Panama both benefit in many ways from the traditional 
U.S. military presence in Panama. For the United States, that presence 
provides a forward platform from which to combat narcotrafficking and 
interdict the flow of drugs, which threatens all countries in this 
hemisphere.
  For Panama, the U.S. presence adds an estimated $300 million per year 
to the local economy, fosters economic growth by contributing to a 
stable investment climate, and helps deter narcoterrorism from spilling 
over in Panama.
  In retrospect, the Clinton Administration acted precipitously three 
years ago when it rejected Panama's offer to negotiate an extension of 
our traditional military presence in exchange for a package of benefits 
to be mutually agreed upon. In the wake of that decision, the effort to 
establish a Multinational Counternarcotics Center failed to gain broad 
support across Panama's political spectrum because it was an unfamiliar 
concept to most Panamanians.
  Our legislation returns to, and builds upon, the concept proposed by 
Panama three years ago of extending the traditional U.S. military 
presence in Panama beyond 1999 in exchange for a package of benefits. 
Our legislation includes three specific provisions of benefit to 
Panama.
  First, and most importantly, our bill offers to bring Panama into the 
first rank of U.S. trade partners by giving Panama the same 
preferential access to the U.S. market that Canada and Mexico currently 
enjoy. The economic value of this benefit for Panama is difficult to 
quantify today, but over time it should lead to significantly increased 
investment and employment there, which would directly benefit all 
Panamanians.
  Second, it offers a scholarship program for deserving Panamanian 
students to study in the United States.
  Third, it offers assistance in preparing for the construction of a 
new bridge across the Panama Canal.
  Taken together, these specific provisions give substance to the 
larger promise of this legislation, which is to renew and reinvigorate 
the special relationship between our two peoples as we enter the 21st 
century, provided the people of Panama decide they want to remain our 
partner.
  Obviously it is too later for us to seek to enact the United States-
Panama Partnership Act this year. And obviously no purpose would be 
served by enacting this legislation if it emerges that there is little 
interest in Panama in renewing our special relationship along the lines 
proposed in this bill.
  Our purpose at this stage is limited to laying out our proposal so 
that the people of Panama may consider it. We will introduce this bill 
again next year, and if by that time there have been expressions of 
serious interest in this proposal within Panama, we will work to move 
the bill forward through the legislative process.
  Under Article I, section 7 of the U.S. Constitution, this bill can 
only originate in the House of Representatives. We are confident, 
however, that the Senate would join us in approving this measure, 
provided that the people of Panama indicate that they too wish to 
strengthen relations between our two countries along the lines proposed 
in our bill.
  It is our sincere hope that Panama will accept this invitation to 
reinvigorate the special

[[Page E2260]]

relationship between our two peoples. We recognize, however, that the 
right to make this choice rests with the people of Panama, and we will 
respect their decision.
  Original cosponsors of United States-Panama Partnership Act of 1998: 
Mr. Rangel, Mr. Cox, Mr. Hastert, Mr. Menendez, Mr. Dreier, Mr. Spence, 
Mr. Hyde, Mr. Burton, and Mr. McCollum.

                               H.R. 4858

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

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``United States--Panama 
     Partnership Act of 1998''.

     SEC. 2. FINDINGS.

       Congress makes the following findings:
       (1) Since Panama gained its independence in 1903, the 
     United States and Panama have maintained extremely close 
     relations, resting primarily on the shared interest of both 
     countries in the smooth operation and defense of the Panama 
     Canal.
       (2) In order to defend the Panama Canal, the United States 
     has maintained a military presence in Panama for over 90 
     years.
       (3) In recent decades, the mission of United States 
     military forces stationed in Panama has evolved to include 
     significant responsibilities for the conduct of counter 
     narcotics operations in Latin America and the Caribbean, and 
     for the provision of logistical support to such operations by 
     other countries and other agencies of the United States 
     Government.
       (4) Under the terms of the Panama Canal Treaty of 1977, the 
     United States is obligated to withdraw all United States 
     military personnel from Panama no later than December 31, 
     1999, and turn over all United States military facilities to 
     the Government of Panama.
       (5) Under the terms of the Treaty Concerning the Permanent 
     Neutrality and Operation of the Panama Canal of 1977, the 
     United States will retain responsibilities for the defense of 
     the Panama Canal after December 31, 1999.
       (6) A 1977 protocol to the Treaty Concerning the Permanent 
     Neutrality and Operation of the Panama Canal provides that 
     ``Nothing in the treaty shall preclude the Republic of Panama 
     and the United States from making  . . . agreements or 
     arrangements for the stationing of any United States military 
     forces or the maintenance of defense sites after [December 
     31, 1999] in Panama that Panama and the United States may 
     deem necessary or appropriate''.
       (7) Public opinion surveys in Panama in recent years 
     consistently have shown that approximately 70 percent of the 
     population of Panama favor a continuation of the United 
     States military presence in Panama.
       (8) On September 6, 1995, during an official visit of 
     Panama's President Ernesto Perez Balladares to the United 
     States, it was announced that Presidents Clinton and Perez 
     Balladares had agreed to begin informal consultations on the 
     possible extension beyond December 31, 1999, of the United 
     States military presence in Panama.
       (9) Early discussions pursuant to the announcement of 
     September 6, 1995, were very encouraging, but the discussions 
     foundered after the United States refused to consider 
     providing any form of compensation to Panama in exchange for 
     an extension of the United States military presence.
       (10) After it became clear that no agreement could be 
     reached on extending the United States military presence in 
     Panama past 1999 in its customary form, Panama proposed 
     negotiations on the establishment of a Multinational 
     Counternarcotics Center (MCC), which would permit the 
     continuation of a limited United States military presence in 
     Panama past 1999 and for which no compensation would be 
     expected.
       (11) On December 24, 1997, the United States and Panama 
     announced that preliminary agreement had been reached on 
     establishment of the MCC, but the Government of Panama 
     subsequently reopened a number of issues on which preliminary 
     agreement had been reached.
       (12) Following rejection by the voters of Panama on August 
     30, 1998, of a proposed constitutional amendment to permit 
     President Perez Balladares to seek reelection, the United 
     States and Panama announced on September 24, 1998, that the 
     MCC negotiations had failed and would be terminated.
       (13) Panama and the United States continue to have a strong 
     shared interest in maintaining a United States military 
     presence in Panama beyond 1999, and both countries should 
     seek to agree on an appropriate package of benefits to 
     facilitate such a presence.

     SEC. 3. CERTIFICATION AND REPORT REGARDING AGREEMENT TO 
                   MAINTAIN UNITED STATES MILITARY BASES IN PANAMA 
                   AFTER DECEMBER 31, 1999.

       (a) Submission of Certification and Report.--At any time 
     before December 31, 1999, the President may submit to the 
     Congress the certification described in subsection (b) and 
     the report described in subsection (c).
       (b) Content of Certification.--The certification referred 
     to in subsection (a) is a certification by the President that 
     the United States and the Government of Panama have reached 
     an agreement permitting the United States, for a period of 
     not less than 15 years beginning on January 1, 2000, to 
     maintain its military presence at Howard Air Force Base, Fort 
     Kobbe, Rodman Naval Station, and Fort Sherman, under terms 
     and conditions substantially similar to those that have 
     applied since October 1, 1979, to these facilities with 
     respect to--
       (1) United States force levels;
       (2) missions performed;
       (3) command and control of United States elements;
       (4) legal status of United States personnel;
       (5) quality of life of United States personnel; and
       (6) physical security of United States personnel.
       (c) Content of Report.--The report referred to in 
     subsection (a) is a report containing the following:
       (1) The text of the agreement described in subsection (b) 
     that has been reached between the United States and the 
     Government of Panama.
       (2) A detailed explanation of the manner in which the 
     agreement ensures that the United States will be able to use 
     the facilities subject to the agreement under terms and 
     conditions substantially similar to those that have applied 
     since October 1, 1979, to those facilities with respect to 
     each of the items set forth in paragraphs (1) through (6) of 
     subsection (b).
       (3) If the agreement provides for a United States military 
     presence at the facilities subject to the agreement for a 
     period longer than 15 years, a statement of the date on which 
     that presence expires under the agreement.
       (d) Submission in Classified Form.--To the degree 
     necessary, the report under subsection (c) may be submitted 
     in classified form.

     SEC. 4. BENEFITS.

       (a) In General.--If the President submits the certification 
     and report under section 3, then the provisions of 
     subsections (b) through (g) apply.
       (b) Assistance for Bridge Project in Panama.--
       (1) Action by trade and development agency.--The Director 
     of the Trade and Development Agency shall approve a grant or 
     grants to assist in the design, financial planning, and other 
     preparatory steps for the construction of a new bridge across 
     the Panama Canal.
       (2) Reporting requirement.--Not later than one year after 
     the date on which the President submits the certification and 
     report under section 3, the Director of the Trade and 
     Development Agency shall submit a report to the Committee on 
     International Relations of the House of Representatives and 
     the Committee on Foreign Relations of the Senate regarding 
     the steps taken pursuant to paragraph (1) and the status of 
     planning for construction of a new bridge across the Panama 
     Canal.
       (c) Scholarship Program for Panama.--
       (1) Action by agency for international development.--The 
     Administrator of the Agency for International Development 
     shall ensure that, for the duration of the agreement period, 
     up to $2,000,000 of the funds made available each year to the 
     Cooperative Association of States for Scholarships program 
     shall be made available for scholarships for deserving 
     students from Panama to study in the United States.
       (2) Reporting requirement.--Not later than one year after 
     the date on which the President submits the certification and 
     report under section 3, the Administrator of the Agency for 
     International Development shall submit a report to the 
     Committee on International Relations of the House of 
     Representatives and the Committee on Foreign Relations of the 
     Senate regarding the steps taken pursuant to paragraph (1).
       (d) Treatment of Certain Textile and Apparel Articles.--
       (1) Equivalent tariff and quota treatment.--During the 
     transition period--
       (A) the tariff treatment accorded at any time to any 
     textile or apparel article that originates in Panama shall be 
     identical to the tariff treatment that is accorded at such 
     time under section 2 of the Annex to an article described in 
     the same 8-digit subheading of the HTS that is a good of 
     Mexico and is imported into the United States;
       (B) duty-free treatment under the Caribbean Basin Economic 
     Recovery Act shall apply to any textile or apparel article 
     that is imported into the United States from Panama and 
     that--
       (i) is assembled in Panama, from fabrics wholly formed and 
     cut in the United States from yarns formed in the United 
     States, and is entered--
       (I) under subheading 9802.00.80 of the HTS; or
       (II) under chapter 61, 62, or 63 of the HTS if, after such 
     assembly, the article would have qualified for treatment 
     under subheading 9802.00.80 of the HTS, but for the fact the 
     article was subjected to bleaching, garments dyeing, stone-
     washing, enzyme-washing, acid-washing, perma-pressing, oven-
     baking, or embroidery;
       (ii) is knit-to-shape in Panama from yarns wholly formed in 
     the United States;
       (iii) is made in Panama from fabric knit in Panama from 
     yarns wholly formed in the United States;
       (iv) is cut and assembled in Panama from fabrics wholly 
     formed in the United States from yarns wholly formed in the 
     United States; or
       (v) is identified under paragraph (3) as a handloomed, 
     handmade, or folklore article of Panama and is certified as 
     such by the competent authority of that country; and
       (C) no quantitative restriction or consultation level may 
     be applied to the importation into the United States of any 
     textile or apparel article that--

[[Page E2261]]

       (i) originates in the territory of Panama, or
       (ii) qualifies for duty-free treatment under clause (i), 
     (ii), (iii), (iv), or (v) of subparagraph (B).
       (2) Treatment of other nonoriginating textile and apparel 
     articles.--
       (A) Preferential tariff treatment.--Subject to subparagraph 
     (B), the President may place in effect at any time during the 
     transition period with respect to any textile or apparel 
     article that--
       (i) is a product of Panama, but
       (ii) does not qualify as a good that originates in the 
     territory of Panama or is eligible for benefits under 
     paragraph (1)(B),

     tariff treatment that is identical to the in-preference-level 
     tariff treatment accorded at such time under Appendix 6.B of 
     the Annex to an article described in the same 8-digit 
     subheading of the HTS that is a product of Mexico and is 
     imported into the United States. For purposes of this 
     subparagraph, the ``in-preference-level tariff treatment'' 
     accorded to an article that is a product of Mexico is the 
     rate of duty applied to that article when imported in 
     quantities less than or equal to the quantities specified in 
     Schedule 6.B.1, 6.B.2., or 6.B.3. of the Annex for imports of 
     that article from Mexico into the United States.
       (B) Limitations on all articles.--Tariff treatment under 
     subparagraph (A) may be extended, during any calendar year, 
     to not more than 6,750,000 square meter equivalents of cotton 
     or man-made fiber apparel, to not more than 225,000 square 
     meter equivalents of wool apparel, and to not more than 
     3,750,000 square meter equivalents of goods entered under 
     subheading 9802.00.80 of the HTS.
       (C) Prior consultation.--The President may implement the 
     preferential tariff treatment described in subparagraph (A) 
     only after consultation with representatives of the United 
     States textile and apparel industry and other interested 
     parties regarding--
       (i) the specific articles to which such treatment will be 
     extended, and
       (ii) the annual quantities of such articles that may be 
     imported at the preferential duty rates described in 
     subparagraph (A).
       (3) Handloomed, handmade, and folklore articles.--For 
     purposes of paragraph (1), the United States Trade 
     Representative shall consult with representatives of Panama 
     for the purpose of identifying particular textile and apparel 
     goods that are mutually agreed upon as being handloomed, 
     handmade, or folklore goods of a kind described in section 
     2.3 (a), (b), or (c) or Appendix 3.1.B.11 of the Annex.
       (4) Bilateral emergency actions.--(A) The President may 
     take--
       (i) bilateral emergency tariff actions of a kind described 
     in section 4 of the Annex with respect to any textile or 
     apparel article imported from Panama if the application of 
     tariff treatment under paragraph (1) to such article results 
     in conditions that would be cause for the taking of such 
     actions under such section 4 with respect to an article 
     described in the same 8-digit subheading of the HTS that is 
     imported from Mexico; or
       (ii) bilateral emergency quantitative restriction actions 
     of a kind described in section 5 of the Annex with respect to 
     imports of any textile or apparel article described in 
     clauses (i) and (ii) of paragraph (2)(A) if the importation 
     of such article into the United States results in conditions 
     that would be cause for the taking of such actions under such 
     section 5 with respect to a like article that is a product of 
     Mexico.
       (B) The requirement in paragraph (5) of section 4 of the 
     Annex (relating to providing compensation) shall not be 
     deemed to apply to a bilateral emergency action taken under 
     this paragraph.
       (C) For purposes of applying bilateral emergency action 
     under this paragraph--
       (i) the term ``transition period'' in sections 4 and 5 of 
     the Annex shall be deemed to be the period defined in 
     subsection (g)(8); and
       (ii) any requirements to consult specified in section 4 or 
     5 of the Annex are deemed to be satisfied if the President 
     requests consultations with Panama and Panama does not agree 
     to consult within the time period specified under such 
     section 4 or 5, whichever is applicable.
       (e) Treatment of Certain Other Articles Originating in 
     Panama.--
       (1) Equivalent tariff treatment.--
       (A) In general.--Subject to subparagraph (B), the tariff 
     treatment accorded at any time during the transition period 
     to any article referred to in any of paragraphs (2) through 
     (5) of section 213(b) of the Caribbean Basin Economic 
     Recovery Act that originates in Panama shall be identical to 
     the tariff treatment that is accorded at such time under 
     Annex 302.2 of the NAFTA to an article described in the same 
     8-digit subheading of the HTS that is a good of Mexico and is 
     imported into the United States.
       (B) Exception.--Subparagraph (A) does not apply to any 
     article accorded duty-free treatment under U.S. Note 2(b) to 
     subchapter II of chapter 98 of the HTS.
       (2) Relationship to other duty reductions.--If at any time 
     during the transition period the rate of duty that would (but 
     for action taken under paragraph (1)(A) in regard to such 
     period) apply with respect to any article under section 
     213(h) of the Caribbean Basin Economic Recovery Act is a rate 
     of duty that is lower than the rate of duty resulting from 
     such action, then such lower rate of duty shall be applied 
     for the purposes of implementing such action.
       (f) Customs Procedures.--
       (1) In general.--
       (A) Regulations.--Any importer that claims preferential 
     tariff treatment under subsection (d) or (e) shall comply 
     with customs procedures similar in all material respects to 
     the requirements of Article 502(1) of the NAFTA as 
     implemented pursuant to United States law, in accordance with 
     regulations promulgated by the Secretary of the Treasury.
       (B) Determination.--In order to qualify for such 
     preferential tariff treatment and for a Certificate of Origin 
     to be valid with respect to any article for which such 
     treatment is claimed, there shall be in effect a 
     determination by the President that Panama has implemented 
     and follows, or is making substantial progress toward 
     implementing and following, procedures and requirements 
     similar in all material respects to the relevant procedures 
     and requirements under chapter 5 of the NAFTA.
       (2) Certificate of origin.--The Certificate of Origin that 
     otherwise would be required pursuant to the provisions of 
     paragraph (1) shall not be required in the case of an article 
     imported under subsection (d) or (e) if such Certificate of 
     Origin would not be required under Article 503 of the NAFTA 
     (as implemented pursuant to United States law), if the 
     article were imported from Mexico.
       (3) Penalties for transshipments.--If the President 
     determines, based on sufficient evidence, that an exporter 
     has engaged in willful illegal transshipment or willful 
     customs fraud with respect to textile or apparel articles for 
     which preferential tariff treatment under paragraph (1) or 
     (2) of subsection (d) is claimed, then the President shall 
     deny all benefits under subsections (d) and (e) of this 
     section to such exporter, and any successors of such 
     exporter, for a period of 2 years.
       (4) Study by commissioner of customs on cooperation 
     concerning circumvention.--The United States Commissioner of 
     Customs shall conduct a study analyzing the extent to which 
     Panama--
       (A) has cooperated fully with the United States, consistent 
     with its domestic laws and procedures, in instances of 
     circumvention or alleged circumvention of existing quotas on 
     imports of textile and apparel goods, to establish necessary 
     relevant facts in the places of import, export, and, where 
     applicable, transshipment, including investigation of 
     circumvention practices, exchanges of documents, 
     correspondence, reports, and other relevant information, to 
     the extent such information is available;
       (B) has taken appropriate measures, consistent with its 
     domestic laws and procedures, against exporters and importers 
     involved in instances of false declaration concerning fiber 
     content, quantities, description, classification, or origin 
     of textile and apparel goods; and

       (C) has penalized the individuals and entities involved in 
     any such circumvention, consistent with its domestic laws and 
     procedures, and has worked closely to seek the cooperation of 
     any third country to prevent such circumvention from taking 
     place in that third country.
     The Commissioner of Customs shall submit to the Congress, not 
     later than October 1, 1999, a report on the study conducted 
     under this paragraph.
       (g) Definitions.--For purposes of this section--
       (1) Agreement period.--The term ``agreement period'' means 
     the period that begins on January 1, 2000, and ends on 
     December 31, 2014, or such later date as is reported to the 
     Congress under section 3(c)(3).
       (2) Annex.--The term ``the Annex'' means Annex 300-B of the 
     NAFTA.
       (3) Entered.--The term ``entered'' means entered, or 
     withdrawn from warehouse for consumption, in the customs 
     territory of the United States.
       (4) HTS.--The term ``HTS'' means the Harmonized Tariff 
     Schedule of the United States.
       (5) NAFTA.--The term ``NAFTA'' means the North American 
     Free Trade Agreement entered into between the United States, 
     Mexico, and Canada on December 17, 1992.
       (6) Originating.--An article shall be deemed as originating 
     in the territory of Panama if the article meets the rules of 
     origin for a good set forth in chapter 4 of the NAFTA, and, 
     in the case of an article described in Appendix 6.A of the 
     Annex, the requirements stated in such Appendix 6.A for such 
     article to be treated as if it were an originating good. In 
     applying such chapter 4 or Appendix 6.A with respect to 
     Panama for purposes of this section--
       (A) no countries other than the United States and Panama 
     may be treated as being Parties to the NAFTA,
       (B) references to trade between the United States and 
     Mexico shall be deemed to refer to trade between the United 
     States and Panama, and
       (C) references to a Party shall be deemed to refer to the 
     United States or Panama, and references to the Parties shall 
     be deemed to refer to Panama and the United States.
       (7) Textile or apparel article.--The term ``textile or 
     apparel article'' means any article referred to in paragraph 
     (1)(A) that is a good listed in Appendix 1.1 of the Annex.
       (8) Transition period.--The term ``transition period'' 
     means the period that begins on the date of the enactment of 
     this Act and ends on the earlier of--
       (A) the date that is 3 years after such date of enactment; 
     or

[[Page E2262]]

       (B) the date on which--
       (i) the United States first applies the NAFTA to Panama 
     upon its accession to the NAFTA; or
       (ii) there enters into force with respect to the United 
     States and Panama a free trade agreement comparable to the 
     NAFTA that makes substantial progress in achieving the 
     negotiating objectives set forth in section 108(b)(5) of the 
     North American Free Trade Agreement Implementation Act (19 
     U.S.C. 3317(b)(5)), and that should remain in effect at least 
     until the end of the agreement period.

     SEC. 5. APPLICABILITY OF BENEFITS.

       The tariff treatment under section 4 may be accorded to 
     goods of Panama only during such periods as a designation of 
     Panama as a beneficiary country under the Caribbean Basin 
     Economic Recovery Act is in effect.

     SEC. 6. CONFORMING AMENDMENT.

       Section 213(a)(1) of the Caribbean Basin Economic Recovery 
     Act is amended by inserting ``and except as provided in 
     section 4 of the Panama Relations Act of 1998,'' after ``Tax 
     Reform Act of 1986,''.

     

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