[Congressional Record Volume 148, Number 63 (Thursday, May 16, 2002)]
[Senate]
[Pages S4503-S4508]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 3428. Mr. DODD (for himself and Mr. Lieberman) proposed an 
amendment to amendment SA 3401 proposed by Mr. Baucus (for himself and 
Mr. Grassley) to the bill (H.R. 3009) to extend the Andean Trade 
Preference Act,

[[Page S4504]]

to grant additional trade benefits under that Act, and for other 
purposes; as follows:

       Section 2102(b)(11) is amended by striking subparagraph (C) 
     and inserting the following new subparagraphs:
       ``(C) to ensure that the parties to a trade agreement 
     reaffirm their obligations as members of the ILO and their 
     commitments under the ILO Declaration on Fundamental 
     Principles and Rights at Work and its Follow-up, and strive 
     to ensure that such labor principles and the core labor 
     standards set forth in section 2113(2) are recognized and 
     protected by domestic law;
       ``(D) recognizing the rights of parties to establish their 
     own labor standards, and to adopt or modify accordingly their 
     labor laws and regulations, parties shall strive to ensure 
     that their laws provide for labor standards consistent with 
     the core labor standards and shall strive to improve those 
     standards in that light;
       ``(E) to recognize that it is inappropriate to encourage 
     trade by relaxing domestic labor laws and to strive to ensure 
     that parties to a trade agreement do not waive or otherwise 
     derogate from, or offer to waive or otherwise derogate from, 
     their labor laws as an encouragement for trade;
       ``(F) to strengthen the capacity of United States trading 
     partners to promote respect for core labor standards and 
     reaffirm their obligations and commitments under the ILO 
     Declaration on Fundamental Principles and Rights at Work and 
     its Follow-up;''.
                                  ____

  SA 3429. Mr. KYL (for himself, Mr. Gramm, and Mr. Nickles) submitted 
an amendment intended to be proposed to amendment SA 3401 proposed by 
Mr. Baucus (for himself and Mr. Grassley) to the bill (H.R. 3009) to 
extend the Andean Trade Preference Act, to grant additional trade 
benefits under that Act, and for other purposes; as follows:

       At the end of the matter proposed to be inserted, insert 
     the following:

     SEC. 4203. LIMITATION ON USE OF CERTAIN REVENUE.

       Notwithstanding any other provision of law, any revenue 
     generated from custom user fees imposed pursuant to Section 
     13031(j)(3) of the Consolidated Omnibus Budget Reconciliation 
     Act of 1985 (19 U.S.C. 58c(j)(3)) may be used only to fund 
     the operations of the United States Customs Service.
                                  ____

  SA 3430. Mr. KERRY submitted an amendment intended to be proposed to 
amendment SA 3401 proposed by Mr. Baucus (for himself and Mr. Grassley) 
to the bill (H.R. 3009) to extend the Andean Trade Preference Act, to 
grant additional trade benefits under that Act, and for other purposes; 
which was ordered to lie on the table; as follows:

       Section 2102(b) is amended by striking paragraph (3) and 
     inserting the following new paragraph:
       (3) Foreign investment.--The principal negotiating 
     objective of the United States regarding foreign investment 
     is to reduce or eliminate artificial or trade distorting 
     barriers to trade-related foreign investment. A trade 
     agreement that includes investment provisions shall--
       (A) reduce or eliminate exceptions to the principle of 
     national treatment;
       (B) provide for the free transfer of funds relating to 
     investment;
       (C) reduce or eliminate performance requirements, forced 
     technology transfers, and other unreasonable barriers to the 
     establishment and operation of investments;
       (D) ensure that foreign investors are not granted greater 
     legal rights than citizens of the United States possess under 
     the United States Constitution;
       (E) limit the provisions on expropriation, including by 
     ensuring that payment of compensation is not required for 
     regulatory measures that cause a mere diminution in the value 
     of private property;
       (F) ensure that standards for minimum treatment, including 
     the principle of fair and equitable treatment, shall grant no 
     greater legal rights than United States citizens possess 
     under the due process clause of the United States 
     Constitution;
       (G) provide that any Federal, State, or local measure that 
     protects public health, safety and welfare, the environment, 
     or public morals is consistent with the agreement unless a 
     foreign investor demonstrates that the measure was enacted or 
     applied primarily for the purpose of discriminating against 
     foreign investors or investments, or demonstrates that the 
     measure violates a standard established in accordance with 
     subparagraph (E) or (F);
       (H) ensure that--
       (i) a claim by an investor under the agreement may not be 
     brought directly unless the investor first submits the claim 
     to an appropriate competent authority in the investor's 
     country;
       (ii) such entity has the authority to disapprove the 
     pursuit of any claim solely on the basis that it lacks legal 
     merit; and
       (iii) if such entity has not acted to disapprove the claim 
     within a defined period of time, the investor may proceed 
     with the claim;
       (I) improve mechanisms used to resolve disputes between an 
     investor and a government through--
       (i) procedures to ensure the efficient selection of 
     arbitrators and the expeditious disposition of claims;
       (ii) procedures to enhance opportunities for public input 
     into the formulation of government positions; and
       (iii) establishment of a single appellate body to review 
     decisions in investor-to-government disputes and thereby 
     provide coherence to the interpretations of investment 
     provisions in trade agreements; and
       (J) ensure the fullest measure of transparency in the 
     dispute settlement mechanism, to the extent consistent with 
     the need to protect information that is classified or 
     business confidential, by--
       (i) ensuring that all requests for dispute settlement are 
     promptly made public;
       (ii) ensuring that--

       (I) all proceedings, submissions, findings, and decisions 
     are promptly made public;
       (II) all hearings are open to the public; and
       (III) establishing a mechanism for acceptance of amicus 
     curiae submissions from businesses, unions, nongovernmental 
     organizations, and other interested parties.
                                  ____


  SA 3431. Mrs. BOXER (for herself and Mrs. Murray) submitted an 
amendment intended to be proposed to amendment SA 3401 proposed by Mr. 
Baucus (for himself and Mr. Grassley) to the bill (H.R. 3009) to extend 
the Andean Trade Preference Act, to grant additional trade benefits 
under that Act, and for other purposes; which was ordered to lie on the 
table; as follows:

       On page 31, between lines 20 and 21, insert the following:
       ``(D) Service workers.--
       ``(i) In general.--Not later than 6 months after the date 
     of enactment of the Trade Adjustment Assistance Reform Act of 
     2002, the Secretary shall establish a program to provide 
     assistance under this chapter to domestic operators of motor 
     carriers who are adversely affected by competition from 
     foreign owned and operated motor carriers.
       ``(ii) Data collection system.--Not later than 6 months 
     after the date of enactment of the Trade Adjustment 
     Assistance Reform Act of 2002, the Secretary shall put in 
     place a system to collect data on adversely affected service 
     workers that includes the number of workers by State, 
     industry, and cause of dislocation for each worker.
       ``(iii) Report.--Not later than 2 years after the date of 
     enactment of the Trade Adjustment Assistance Reform Act of 
     2002, the Secretary shall report to Congress the results of a 
     study on ways for extending the programs in this chapter to 
     adversely affected service workers, including recommendations 
     for legislation.
                                  ____

  SA 3432. Mrs. BOXER (for herself, Ms. Mikulski, Mr. Durbin, and Mr. 
Reid) submitted an amendment intended to be proposed to amendment SA 
3401 proposed by Mr. Baucus (for himself and Mr. Grassley) to the bill 
(H.R. 3009) to extend the Andean Trade Preference Act, to grant 
additional trade benefits under that Act, and for other purposes; which 
was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ____. IMPACT OF TRADE ON WOMEN.

       (a) Findings.--Congress makes the following findings:
       (1) United States international trade, social development, 
     and international development policy should be linked with 
     the goal of improving women's social and economic status in 
     the United States and abroad.
       (2) Enhancing women's status not only improves individual 
     lives, but also eliminates market inefficiencies and leads to 
     greater economic growth and trade.
       (b) Advisory Committee for Trade, Gender, and Development 
     Policy.--
       (1) Establishment.--The United States Trade Representative, 
     pursuant to section 135(c)(2) of the Trade Act of 1974 (19 
     U.S.C. 2155(c)(2), shall establish within the Office of the 
     United States Trade Representative a Trade, Gender, and 
     Development Policy Advisory Committee (in this section 
     referred to as the ``Advisory Committee'') to provide policy 
     advice on issues involving trade, gender, and international 
     development.
       (2) Duties.--The Advisory Committee shall be responsible 
     for the following:
       (A) Providing the Trade Representative with policy advice 
     on issues involving gender, development, and trade.
       (B) Advising the Trade Representative on--
       (i) positions, text, and other negotiating objectives and 
     bargaining positions before the United States enters into 
     trade agreements;
       (ii) the operation of any trade agreement once entered 
     into; and
       (iii) any other matter relating to the development, 
     implementation, and administration of United States trade 
     policy, including issues pertaining to gender and development 
     concerns in trade negotiations.
       (C) Submitting a report to the President, to Congress, and 
     to the Trade Representative after the bracketed texts have 
     been drafted for bilateral and multilateral negotiations that 
     analyzes the effects of bracketed text on women in the United 
     States and abroad.
       (D) Providing an advisory opinion on whether the agreement 
     protects and promotes the interests of women in the United 
     States and abroad and suggesting changes to the text to make 
     it conform to international

[[Page S4505]]

     agreements that the United States has signed.
       (E) Submitting a report to the President, to Congress, and 
     to the Trade Representative at the conclusion of negotiations 
     for bilateral and multilateral agreements, including an 
     advisory opinion on the effects of the agreement on the 
     interests of women in the United States, and in the 
     developing world.
       (3) Membership.--
       (A) Number and appointment.--The Advisory Committee shall 
     be composed of not more than 35 members, appointed by the 
     Trade Representative, who shall include, but not be limited 
     to, representatives from women's interest groups, private 
     voluntary organizations, international aid organizations, and 
     appropriate representatives from Federal departments and 
     agencies. The membership of the Advisory Committee shall be 
     broadly representative of key sectors and groups of the 
     economy with an interest in trade, gender, and international 
     development policy issues.
       (B) Term.--Members of the Advisory Committee shall be 
     appointed for a term of 2 years and may be reappointed for 
     additional terms.
       (C) Political affiliation.--Members may be appointed to the 
     Advisory Committee without regard to political affiliation.
       (D) Vacancy.--A vacancy in the Advisory Committee shall be 
     filled in the manner in which the original appointment was 
     made.
       (E) Chairperson.--The Chairperson of the Advisory Committee 
     shall be designated by the Trade Representative at the time 
     of appointment.
       (4) Designees.--The Trade Representative may request 1 or 
     more members of the Advisory Committee to designate a staff-
     level representative for discussions of technical issues 
     related to trade and environmental policy.
       (5) Subcommittees.--The Advisory Committee may establish 
     such subcommittees as its members deem necessary, subject to 
     the provisions of the Federal Advisory Committee Act and the 
     approval of the Trade Representative's designee.
                                  ____

  SA 3433. Mr. ROCKEFELLER (for himself, Ms. Mikulski, Mr. Wellstone, 
Mr. Durbin, Mr. DeWine, Ms. Stabenow, Mr. Voinovich, and Mr. Specter) 
proposed an amendment to amendment SA 3401 proposed by Mr. Baucus (for 
himself and Mr. Grassley) to the bill (H.R. 3009) to extend the Andean 
Trade Preference Act, to grant additional trade benefits under that 
Act, and for other purposes; as follows:

       On page 164, between lines 16 and 17, insert the following:

     SEC. 604. APPLICATION TO CERTAIN STEELWORKER RETIREES AND 
                   ELIGIBLE BENEFICIARIES.

       (a) Eligibility for Assistance With Health Insurance 
     Coverage and Interim Assistance.--
       (1) Internal revenue code of 1986.--Section 6429(c) of the 
     Internal Revenue Code of 1986, as added by section 601 of 
     this division, is amended to read as follows:
       ``(c) Eligible Individual.--
       ``(1) In general.--For purposes of this section, the term 
     `eligible individual' means an individual who is qualified to 
     receive payment of a trade adjustment allowance under section 
     235 of the Trade Act of 1974, as amended by section 111 of 
     the Trade Adjustment Assistance Reform Act of 2002.
       ``(2) Steelworker retirees.--
       ``(A) In general.--During the period described in 
     subparagraph (B), such term includes an individual who--
       ``(i) is not described in paragraph (1); and
       ``(ii) would have been eligible to be certified as an 
     eligible retiree or eligible beneficiary as a result of a 
     qualifying event that is a qualified closing defined in 
     section 912(c)(1) of the Trade Act of 1974 (as amended by 
     S.2189, as introduced on April 17, 2002) for purposes of 
     participating in the Steel Industry Retiree Benefits 
     Protection program under that Act (as so amended).
       ``(B) Period described.--For purposes of subparagraph (A), 
     the period described in this subparagraph is the period that 
     begins on the date the individual described in subparagraph 
     (A) first is enrolled in qualified health insurance and ends 
     on the earlier of--
       ``(i) 1-year after such date; or
       ``(ii) the date trade adjustment assistance, vouchers, 
     allowances, and other payments or benefits terminate under 
     section 285(a) of the Trade Act of 1974, as amended by the 
     Trade Adjustment Assistance Reform Act of 2002.
       ``(C) Limitation.--In no event may the period described in 
     subparagraph (B) begin before the date a qualified health 
     insurance credit eligibility certificate described in section 
     7527(b) is issued to any eligible individual described in 
     paragraph (1).''.
       (2) Workforce investment act of 1998.--Section 173 of the 
     Workforce Investment Act of 1998, as amended by section 603 
     of this division, is amended--
       (A) in subsection (f)(4), by striking subparagraph (B) and 
     inserting the following:
       ``(B) Eligible worker.--
       ``(i) In general.--The term `eligible worker' means an 
     individual who--

       ``(I) is qualified to receive payment of a trade adjustment 
     allowance under section 235 of the Trade Act of 1974, as 
     amended by section 111 of the Trade Adjustment Assistance 
     Reform Act of 2002;
       ``(II) does not have other specified coverage; and
       ``(III) is not imprisoned under Federal, State, or local 
     authority.

       ``(ii) Steelworker retirees.--

       ``(I) In general.--During the period described in subclause 
     (II), such term includes an individual who--

       ``(aa) is not described in clause (i); and
       ``(bb) would have been eligible to be certified as an 
     eligible retiree or eligible beneficiary as a result of a 
     qualifying event that is a qualified closing defined in 
     section 912(c)(1) of the Trade Act of 1974 (as amended by 
     S.2189, as introduced on April 17, 2002) for purposes of 
     participating in the Steel Industry Retiree Benefits 
     Protection program under that Act (as so amended).

       ``(II) Period described.--For purposes of subclause (I), 
     the period described in this subclause is the period that 
     begins on the date the individual described in subclause (I) 
     first is enrolled in health insurance coverage described in 
     paragraph (1)(A) and ends on the earlier of--

       ``(aa) 1-year after such date; or
       ``(bb) the date trade adjustment assistance, vouchers, 
     allowances, and other payments or benefits terminate under 
     section 285(a) of the Trade Act of 1974, as amended by the 
     Trade Adjustment Assistance Reform Act of 2002.

       ``(III) Limitation.--In no event may the period described 
     in subclause (II) begin before the date a qualified health 
     insurance credit eligibility certificate described in section 
     7527(b) of the Internal Revenue Code of 1986 is issued to any 
     eligible worker described in clause (i).''; and

       (B) in subsection (g), by striking paragraph (5) and 
     inserting the following:
       ``(5) Definition of eligible worker.--
       ``(A) In general.--In this subsection, the term `eligible 
     worker' means an individual who is a member of a group of 
     workers certified after April 1, 2002 under chapter 2 of 
     title II of the Trade Act of 1974 (as in effect on the day 
     before the effective date of the Trade Adjustment Assistance 
     Reform Act of 2002) and who is determined to be qualified to 
     receive payment of a trade adjustment allowance under such 
     chapter (as so in effect).
       ``(B) Steelworker retirees.--
       ``(i) In general.--During the period described in clause 
     (ii), such term includes an individual who--

       ``(I) is not described in subparagraph (A); and
       ``(II) would have been eligible to be certified as an 
     eligible retiree or eligible beneficiary as a result of a 
     qualifying event that is a qualified closing defined in 
     section 912(c)(1) of the Trade Act of 1974 (as amended by 
     S.2189, as introduced on April 17, 2002) for purposes of 
     participating in the Steel Industry Retiree Benefits 
     Protection program under that Act (as so amended).

       ``(ii) Period described.--For purposes of clause (i), the 
     period described in this clause is the period that begins on 
     the date the individual described in clause (i) first 
     receives assistance under this subsection and ends on the 
     earlier of--

       ``(I) 1-year after such date; or
       ``(II) the date trade adjustment assistance, vouchers, 
     allowances, and other payments or benefits terminate under 
     section 285(a) of the Trade Act of 1974, as amended by the 
     Trade Adjustment Assistance Reform Act of 2002.''.

       (b) Revenue Provisions.--
       (1) Partial payment of tax liability in installment 
     agreements.--
       (A) In general.--
       (i) Section 6159(a) of the Internal Revenue Code of 1986 
     (relating to authorization of agreements) is amended--

       (I) by striking ``satisfy liability for payment of'' and 
     inserting ``make payment on'', and
       (II) by inserting ``full or partial'' after ``facilitate''.

       (ii) Section 6159(c) of such Code (relating to Secretary 
     required to enter into installment agreements in certain 
     cases) is amended in the matter preceding paragraph (1) by 
     inserting ``full'' before ``payment''.
       (B) Requirement to review partial payment agreements every 
     two years.--Section 6159 of such Code is amended by 
     redesignating subsections (d) and (e) as subsections (e) and 
     (f), respectively, and inserting after subsection (c) the 
     following new subsection:
       ``(d) Secretary Required To Review Installment Agreements 
     for Partial Collection Every Two Years.--In the case of an 
     agreement entered into by the Secretary under subsection (a) 
     for partial collection of a tax liability, the Secretary 
     shall review the agreement at least once every 2 years.''.
       (C) Effective date.--The amendments made by this paragraph 
     shall apply to agreements entered into on or after the date 
     of the enactment of this Act.
       (2) Deposits made to suspend running of interest on 
     potential underpayments.--
       (A) In general.--Subchapter A of chapter 67 of the Internal 
     Revenue Code of 1986 (relating to interest on underpayments) 
     is amended by adding at the end the following new section:

     ``SEC. 6603. DEPOSITS MADE TO SUSPEND RUNNING OF INTEREST ON 
                   POTENTIAL UNDERPAYMENTS, ETC.

       ``(a) Authority To Make Deposits Other Than As Payment of 
     Tax.--A taxpayer may make a cash deposit with the Secretary 
     which may be used by the Secretary to pay any tax imposed 
     under subtitle A or B or chapter 41, 42, 43, or 44 which has 
     not been assessed at the time of the deposit. Such a deposit 
     shall be made in such manner as the Secretary shall 
     prescribe.
       ``(b) No Interest Imposed.--To the extent that such deposit 
     is used by the Secretary to pay tax, for purposes of section 
     6601 (relating

[[Page S4506]]

     to interest on underpayments), the tax shall be treated as 
     paid when the deposit is made.
       ``(c) Return of Deposit.--Except in a case where the 
     Secretary determines that collection of tax is in jeopardy, 
     the Secretary shall return to the taxpayer any amount of the 
     deposit (to the extent not used for a payment of tax) which 
     the taxpayer requests in writing.
       ``(d) Payment of Interest.--
       ``(1) In general.--For purposes of section 6611 (relating 
     to interest on overpayments), a deposit which is returned to 
     a taxpayer shall be treated as a payment of tax for any 
     period to the extent (and only to the extent) attributable to 
     a disputable tax for such period. Under regulations 
     prescribed by the Secretary, rules similar to the rules of 
     section 6611(b)(2) shall apply.
       ``(2) Disputable tax.--
       ``(A) In general.--For purposes of this section, the term 
     `disputable tax' means the amount of tax specified at the 
     time of the deposit as the taxpayer's reasonable estimate of 
     the maximum amount of any tax attributable to disputable 
     items.
       ``(B) Safe harbor based on 30-day letter.--In the case of a 
     taxpayer who has been issued a 30-day letter, the maximum 
     amount of tax under subparagraph (A) shall not be less than 
     the amount of the proposed deficiency specified in such 
     letter.
       ``(3) Other definitions.--For purposes of paragraph (2)--
       ``(A) Disputable item.--The term `disputable item' means 
     any item of income, gain, loss, deduction, or credit if the 
     taxpayer--
       ``(i) has a reasonable basis for its treatment of such 
     item, and
       ``(ii) reasonably believes that the Secretary also has a 
     reasonable basis for disallowing the taxpayer's treatment of 
     such item.
       ``(B) 30-day letter.--The term `30-day letter' means the 
     first letter of proposed deficiency which allows the taxpayer 
     an opportunity for administrative review in the Internal 
     Revenue Service Office of Appeals.
       ``(4) Rate of interest.--The rate of interest allowable 
     under this subsection shall be the Federal short-term rate 
     determined under section 6621(b), compounded daily.
       ``(e) Use of Deposits.--
       ``(1) Payment of tax.--Except as otherwise provided by the 
     taxpayer, deposits shall be treated as used for the payment 
     of tax in the order deposited.
       ``(B) Returns of deposits.--Deposits shall be treated as 
     returned to the taxpayer on a last-in, first-out basis.''.
       (B) Clerical amendment.--The table of sections for 
     subchapter A of chapter 67 of such Code is amended by adding 
     at the end the following new item:

``Sec. 6603. Deposits made to suspend running of interest on potential 
              underpayments, etc.''.

       (C) Effective date.--
       (i) In general.--The amendments made by this paragraph 
     shall apply to deposits made after the date of the enactment 
     of this Act.
       (ii) Coordination with deposits made under revenue 
     procedure 84-58.--In the case of an amount held by the 
     Secretary of the Treasury or his delegate on the date of the 
     enactment of this Act as a deposit in the nature of a cash 
     bond deposit pursuant to Revenue Procedure 84-58, the date 
     that the taxpayer identifies such amount as a deposit made 
     pursuant to section 6603 of the Internal Revenue Code (as 
     added by this paragraph) shall be treated as the date such 
     amount is deposited for purposes of such section 6603.
                                  ____

  SA 3434. Mr. DASCHLE (for himself, Mr. Rockefeller, Mr. Wellstone, 
Ms. Mikulski, Mr. Durbin, Mr. DeWine, Mr. Voinovich, and Ms. Stabenow) 
proposed an amendment to amendment SA 3433 proposed by Mr. Rockefeller 
(for himself, Ms. Mikulski, Mr. Wellstone, Mr. Durbin, Mr. DeWine, Ms. 
Stabenow, Mr. Voinovich, and Mr. Specter) to the amendment SA 3401 
proposed by Mr. Baucus (for himself and Mr. Grassley) to the bill (H.R. 
3009) to extend the Andean Trade Preference Act, to grant additional 
trade benefits under that Act, and for other purposes; as follows:

       In lieu of the matter proposed to be inserted, insert the 
     following:

     SEC. 604. APPLICATION TO CERTAIN STEELWORKER RETIREES AND 
                   ELIGIBLE BENEFICIARIES.

       (a) Eligibility for Assistance with Health Insurance 
     Coverage and Interim Assistance.--
       (1) Internal Revenue Code of 1986.--Section 6429(c) of the 
     Internal Revenue Code of 1986, as added by section 601 of 
     this division, is amended to read as follows:
       ``(c) Eligible Individual.--
       ``(1) In general.--For purposes of this section, the term 
     `eligible individual' means an individual who is qualified to 
     receive payment of a trade adjustment allowance under section 
     235 of the Trade Act of 1974, as amended by section 111 of 
     the Trade Adjustment Assistance Reform Act of 2002.
       ``(2) Steelworker retirees.--
       ``(A) In general.--During the period described in 
     subparagraph (B), such term includes an individual who--
       ``(i) is not described in paragraph (1); and
       ``(ii) would have been eligible to be certified as an 
     eligible retiree or eligible beneficiary as a result of a 
     qualifying event that is a qualified closing defined in 
     section 912(c)(1) of the Trade Act of 1974 (as amended by 
     S.2189, as introduced on April 17, 2002) for purposes of 
     participating in the Steel Industry Retiree Benefits 
     Protection program under that Act (as so amended).
       ``(B) Period described.--For purposes of subparagraph (A), 
     the period described in this subparagraph is the period that 
     begins on the date the individual described in subparagraph 
     (A) first is enrolled in qualified health insurance and ends 
     on the earlier of--
       ``(i) 1-year after such date; or
       ``(ii) the date trade adjustment assistance, vouchers, 
     allowances, and other payments or benefits terminate under 
     section 285(a) of the Trade Act of 1974, as amended by the 
     Trade Adjustment Assistance Reform Act of 2002.
       ``(C) Limitation.--In no event may the period described in 
     subparagraph (B) begin before the date a qualified health 
     insurance credit eligibility certificate described in section 
     7527(b) is issued to any eligible individual described in 
     paragraph (1).''.
       (2) Workforce Investment Act of 1998.--Section 173 of the 
     Workforce Investment Act of 1998, as amended by section 603 
     of this division, is amended--
       (A) in subsection (f)(4), by striking subparagraph (B) and 
     inserting the following:
       ``(B) Eligible worker.--
       ``(i) In general.--The term `eligible worker' means an 
     individual who--

       ``(I) is qualified to receive payment of a trade adjustment 
     allowance under section 235 of the Trade Act of 1974, as 
     amended by section 111 of the Trade Adjustment Assistance 
     Reform Act of 2002;
       ``(II) does not have other specified coverage; and
       ``(III) is not imprisoned under Federal, State, or local 
     authority.

       ``(ii) Steelworker retirees.--

       ``(I) In general.--During the period described in subclause 
     (II), such term includes an individual who--

       ``(aa) is not described in clause (i); and
       ``(bb) would have been eligible to be certified as an 
     eligible retiree or eligible beneficiary as a result of a 
     qualifying event that is a qualified closing defined in 
     section 912(c)(1) of the Trade Act of 1974 (as amended by 
     S.2189, as introduced on April 17, 2002) for purposes of 
     participating in the Steel Industry Retiree Benefits 
     Protection program under that Act (as so amended).

       ``(II) Period described.--For purposes of subclause (I), 
     the period described in this subclause is the period that 
     begins on the date the individual described in subclause (I) 
     first is enrolled in health insurance coverage described in 
     paragraph (1)(A) and ends on the earlier of--

       ``(aa) 1-year after such date; or
       ``(bb) the date trade adjustment assistance, vouchers, 
     allowances, and other payments or benefits terminate under 
     section 285(a) of the Trade Act of 1974, as amended by the 
     Trade Adjustment Assistance Reform Act of 2002.

       ``(III) Limitation.--In no event may the period described 
     in subclause (II) begin before the date a qualified health 
     insurance credit eligibility certificate described in section 
     7527(b) of the Internal Revenue Code of 1986 is issued to any 
     eligible worker described in clause (i).''; and

       (B) in subsection (g), by striking paragraph (5) and 
     inserting the following:
       ``(5) Definition of eligible worker.--
       ``(A) In general.--In this subsection, the term `eligible 
     worker' means an individual who is a member of a group of 
     workers certified after April 1, 2002 under chapter 2 of 
     title II of the Trade Act of 1974 (as in effect on the day 
     before the effective date of the Trade Adjustment Assistance 
     Reform Act of 2002) and who is determined to be qualified to 
     receive payment of a trade adjustment allowance under such 
     chapter (as so in effect).
       ``(B) Steelworker retirees.--
       ``(i) In general.--During the period described in clause 
     (ii), such term includes an individual who--

       ``(I) is not described in subparagraph (A); and
       ``(II) would have been eligible to be certified as an 
     eligible retiree or eligible beneficiary as a result of a 
     qualifying event that is a qualified closing defined in 
     section 912(c)(1) of the Trade Act of 1974 (as amended by 
     S.2189, as introduced on April 17, 2002) for purposes of 
     participating in the Steel Industry Retiree Benefits 
     Protection program under that Act (as so amended).

       ``(ii) Period described.--For purposes of clause (i), the 
     period described in this clause is the period that begins on 
     the date the individual described in clause (i) first 
     receives assistance under this subsection and ends on the 
     earlier of--

       ``(I) 1-year after such date; or
       ``(II) the date trade adjustment assistance, vouchers, 
     allowances, and other payments or benefits terminate under 
     section 285(a) of the Trade Act of 1974, as amended by the 
     Trade Adjustment Assistance Reform Act of 2002.''.

       (3) Rule of construction.--Nothing in section 6429(c)(2) of 
     the Internal Revenue Code of 1986 (as amended by this 
     subsection) or in subsection (f)(4)(B)(ii) or (g)(5)(B) of 
     section 173 of the Workforce Investment Act of 1998 (as so 
     amended) shall be construed as making an individual described 
     in such section 6429(c)(2), subsection (f)(4)(B)(ii), or 
     (g)(5)(B) eligible for any trade adjustment assistance 
     available to individuals who are qualified to receive payment 
     of a trade adjustment allowance under section 235 of the 
     Trade Act of 1974 (as amended by section 111 of this 
     division) if an individual described in such section 
     6429(c)(2), subsection (f)(4)(B)(ii), or

[[Page S4507]]

     (g)(5)(B) would not otherwise be eligible for such 
     assistance.
       (b) Revenue Provisions.--
       (1) Partial payment of tax liability in installment 
     agreements.--
       (A) In general.--
       (i) Section 6159(a) of the Internal Revenue Code of 1986 
     (relating to authorization of agreements) is amended--

       (I) by striking ``satisfy liability for payment of'' and 
     inserting ``make payment on'', and
       (II) by inserting ``full or partial'' after ``facilitate''.

       (ii) Section 6159(c) of such Code (relating to Secretary 
     required to enter into installment agreements in certain 
     cases) is amended in the matter preceding paragraph (1) by 
     inserting ``full'' before ``payment''.
       (B) Requirement to review partial payment agreements every 
     two years.--Section 6159 of such Code is amended by 
     redesignating subsections (d) and (e) as subsections (e) and 
     (f), respectively, and inserting after subsection (c) the 
     following new subsection:
       ``(d) Secretary Required To Review Installment Agreements 
     for Partial Collection Every Two Years.--In the case of an 
     agreement entered into by the Secretary under subsection (a) 
     for partial collection of a tax liability, the Secretary 
     shall review the agreement at least once every 2 years.''.
       (C) Effective date.--The amendments made by this paragraph 
     shall apply to agreements entered into on or after the date 
     of the enactment of this Act.
       (2) Deposits made to suspend running of interest on 
     potential underpayments.--
       (A) In general.--Subchapter A of chapter 67 of the Internal 
     Revenue Code of 1986 (relating to interest on underpayments) 
     is amended by adding at the end the following new section:

     ``SEC. 6603. DEPOSITS MADE TO SUSPEND RUNNING OF INTEREST ON 
                   POTENTIAL UNDERPAYMENTS, ETC.

       ``(a) Authority To Make Deposits Other Than As Payment of 
     Tax.--A taxpayer may make a cash deposit with the Secretary 
     which may be used by the Secretary to pay any tax imposed 
     under subtitle A or B or chapter 41, 42, 43, or 44 which has 
     not been assessed at the time of the deposit. Such a deposit 
     shall be made in such manner as the Secretary shall 
     prescribe.
       ``(b) No Interest Imposed.--To the extent that such deposit 
     is used by the Secretary to pay tax, for purposes of section 
     6601 (relating to interest on underpayments), the tax shall 
     be treated as paid when the deposit is made.
       ``(c) Return of Deposit.--Except in a case where the 
     Secretary determines that collection of tax is in jeopardy, 
     the Secretary shall return to the taxpayer any amount of the 
     deposit (to the extent not used for a payment of tax) which 
     the taxpayer requests in writing.
       ``(d) Payment of Interest.--
       ``(1) In general.--For purposes of section 6611 (relating 
     to interest on overpayments), a deposit which is returned to 
     a taxpayer shall be treated as a payment of tax for any 
     period to the extent (and only to the extent) attributable to 
     a disputable tax for such period. Under regulations 
     prescribed by the Secretary, rules similar to the rules of 
     section 6611(b)(2) shall apply.
       ``(2) Disputable tax.--
       ``(A) In general.--For purposes of this section, the term 
     `disputable tax' means the amount of tax specified at the 
     time of the deposit as the taxpayer's reasonable estimate of 
     the maximum amount of any tax attributable to disputable 
     items.
       ``(B) Safe harbor based on 30-day letter.--In the case of a 
     taxpayer who has been issued a 30-day letter, the maximum 
     amount of tax under subparagraph (A) shall not be less than 
     the amount of the proposed deficiency specified in such 
     letter.
       ``(3) Other definitions.--For purposes of paragraph (2)--
       ``(A) Disputable item.--The term `disputable item' means 
     any item of income, gain, loss, deduction, or credit if the 
     taxpayer--
       ``(i) has a reasonable basis for its treatment of such 
     item, and
       ``(ii) reasonably believes that the Secretary also has a 
     reasonable basis for disallowing the taxpayer's treatment of 
     such item.
       ``(B) 30-day letter.--The term `30-day letter' means the 
     first letter of proposed deficiency which allows the taxpayer 
     an opportunity for administrative review in the Internal 
     Revenue Service Office of Appeals.
       ``(4) Rate of interest.--The rate of interest allowable 
     under this subsection shall be the Federal short-term rate 
     determined under section 6621(b), compounded daily.
       ``(e) Use of Deposits.--
       ``(1) Payment of tax.--Except as otherwise provided by the 
     taxpayer, deposits shall be treated as used for the payment 
     of tax in the order deposited.
       ``(B) Returns of deposits.--Deposits shall be treated as 
     returned to the taxpayer on a last-in, first-out basis.''.
       (B) Clerical amendment.--The table of sections for 
     subchapter A of chapter 67 of such Code is amended by adding 
     at the end the following new item:

``Sec. 6603. Deposits made to suspend running of interest on potential 
              underpayments, etc.''.

       (C) Effective date.--
       (i) In general.--The amendments made by this paragraph 
     shall apply to deposits made after the date of the enactment 
     of this Act.
       (ii) Coordination with deposits made under revenue 
     procedure 84-58.--In the case of an amount held by the 
     Secretary of the Treasury or his delegate on the date of the 
     enactment of this Act as a deposit in the nature of a cash 
     bond deposit pursuant to Revenue Procedure 84-58, the date 
     that the taxpayer identifies such amount as a deposit made 
     pursuant to section 6603 of the Internal Revenue Code (as 
     added by this paragraph) shall be treated as the date such 
     amount is deposited for purposes of such section 6603.
                                  ____

  SA 3435. Mr. INOUYE submitted an amendment intended to be proposed to 
amendment SA 3401 proposed by Mr. Baucus (for himself, and Mr. 
Grassley) to the bill (H.R. 3009) to extend the Andean Trade Preference 
Act, to grant additional trade benefits under that Act, and for other 
purposes; which was ordered to lie on the table; as follows:

       Section 204(b) of the Andean Trade Preference Act, as 
     amended by section 3102, is amended by striking paragraph 
     (3)(D), and inserting the following:
       ``(D) Special rule for certain tuna products.--
       ``(i) In general.--The President may proclaim duty-free 
     treatment under this Act for tuna that is harvested by United 
     States vessels, ATPEA beneficiary country vessels, or 
     Philippine vessels, and is prepared or preserved in any 
     manner, in airtight containers in an ATPEA beneficiary 
     country or the Philippines. Such duty-free treatment may be 
     proclaimed in any calendar year for no more than--

       ``(I) 32,000,000 pounds of tuna harvested by ATPEA 
     beneficiary country vessels or United States vessels, and 
     prepared or preserved in any manner, in airtight containers 
     in an ATPEA beneficiary country; and
       ``(II) 32,000,000 pounds of tuna harvested by Philippine 
     vessels or United States vessels, and prepared or preserved 
     in any manner, in airtight containers in the Philippines.

       ``(ii) United states vessel.--For purposes of this 
     subparagraph, a `United States vessel' is a vessel having a 
     certificate of documentation with a fishery endorsement under 
     chapter 121 of title 46, United States Code.
       ``(iii) ATPEA vessel.--For purposes of this subparagraph, 
     an `ATPEA vessel' is a vessel--

       ``(I) which is registered or recorded in an ATPEA 
     beneficiary country;
       ``(II) which sails under the flag of an ATPEA beneficiary 
     country;
       ``(III) which is at least 75 percent owned by nationals of 
     an ATPEA beneficiary country or by a company having its 
     principal place of business in an ATPEA beneficiary country, 
     of which the manager or managers, chairman of the board of 
     directors or of the supervisory board, and the majority of 
     the members of such boards are nationals of an ATPEA 
     beneficiary country and of which, in the case of a company, 
     at least 50 percent of the capital is owned by an ATPEA 
     beneficiary country or by public bodies or nationals of an 
     ATPEA beneficiary country;
       ``(IV) of which the master and officers are nationals of an 
     ATPEA beneficiary country; and
       ``(V) of which at least 75 percent of the crew are 
     nationals of an ATPEA beneficiary country.

       ``(iv) Philippine vessel.--For purposes of this 
     subparagraph, a `Philippine vessel' is a vessel--

       ``(I) which is registered or recorded in the Philippines;
       ``(II) which sails under the flag of the Philippines;
       ``(III) which is at least 75 percent owned by nationals of 
     the Philippines or by a company having its principal place of 
     business in the Philippines, of which the manager or 
     managers, chairman of the board of directors or of the 
     supervisory board, and the majority of the members of such 
     boards are nationals of the Philippines and of which, in the 
     case of a company, at least 50 percent of the capital is 
     owned by the Philippines or by public bodies or nationals of 
     the Philippines;
       ``(IV) of which the master and officers are nationals of 
     the Philippines; and
       ``(V) of which at least 75 percent of the crew are 
     nationals of the Philippines.''
                                  ____


  SA 3436. Mr. GRAHAM (for himself and Ms. Mikulski) submitted an 
amendment intended to be proposed to amendment SA 3401 proposed by Mr. 
Baucus (for himself, and Mr. Grassley) to the bill (H.R. 3009) to 
extend the Andean Trade Preference Act, to grant additional trade 
benefits under that Act, and for other purposes; which was ordered to 
lie on the table; as follows:

       At the end of title XLII, insert the following:

     SEC. 4203. CREATION OF TARIFF-RATE QUOTA FOR ORGANIC SUGAR 
                   IMPORTS.

       (a) Amendment to Additional United States Notes.--
     Additional United States Note 5(a)(1) of chapter 17 of the 
     Harmonized Tariff Schedule of the United States is amended--
       (1) in the second sentence, by striking ``may'' and 
     inserting ``shall''; and
       (2) by adding at the end the following: ``The quota 
     quantity reserved for the importation of specialty sugars 
     shall include a minimum quantity to be reserved for the 
     importation of certified organic sugar in an amount not less 
     than 12,000 metric tons to be

[[Page S4508]]

     charged against the aggregate quantity for raw cane sugar or 
     against the aggregate quantity for sugars, syrups, and 
     molasses other than raw cane sugar in such proportions as the 
     Secretary shall determine based on information available to 
     the Secretary concerning the polarization of the certified 
     organic sugar imported hereunder.''.
       (b) Effective Date.--The amendments made by this section 
     shall take effect not later than 15 days after the date of 
     enactment of this Act.
                                  ____

  SA 3437. Mr. GRAHAM submitted an amendment intended to be proposed to 
amendment SA 3401 proposed by Mr. Baucus (for himself, and Mr. 
Grassley) to the bill (H.R. 3009) to extend the Andean Trade Preference 
Act, to grant additional trade benefits under that Act, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of subtitle D of title XI, insert the following:

     SEC. 1183. DUTY DRAWBACK FOR CERTAIN ARTICLES.

       (a) In General.--Section 313 of the Tariff Act of 1930 (19 
     U.S.C. 1313) is amended by adding at the end the following 
     new subsection:
       ``(y) Articles Shipped to the United States Insular 
     Possessions.--Articles shall be eligible for drawback under 
     this section if duty was paid on the merchandise upon 
     importation into the United States and the person claiming 
     the drawback demonstrates that the merchandise was exported 
     from the United States and entered the customs territory of 
     the United States Virgin Islands, American Samoa, Wake 
     Island, Midway Islands, Kingman Reef, Guam, Canton Island, 
     Enderbury Island, Johnston Island, or Palmyra Island.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply with respect to goods entered, or withdrawn from 
     warehouse for consumption, on or after the 15th day after the 
     date of enactment of this Act.
                                  ____

  SA 3438. Mr. INOUYE submitted an amendment intended to be proposed to 
amendment SA 3401 proposed by Mr. Baucus (for himself and Mr. Grassley) 
to the bill (H.R. 3009) to extend the Andean Trade Preference Act, to 
grant additional trade benefits under that Act, and for other purposes; 
which was ordered to lie on the table; as follows:

       Section 204(b) of the Andean Trade Preference Act, as 
     amended by section 3102, is amended by striking paragraph 
     (3)(D).

                          ____________________