[Congressional Record Volume 161, Number 74 (Thursday, May 14, 2015)]
[Senate]
[Pages S2940-S2941]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1229. Mr. CARDIN submitted an amendment intended to be proposed by 
him to the bill H.R. 1314, to amend the Internal Revenue Code of 1986 
to provide for a right to an administrative appeal relating to adverse 
determinations of tax-exempt status of certain organizations; which was 
ordered to lie on the table; as follows:

       At the end, add the following:

                        TITLE III--MISCELLANEOUS

     SEC. 301. EXTENSION OF TARIFF PREFERENCE LEVEL PROGRAM FOR 
                   NICARAGUA.

       (a) In General.--The President shall proclaim an extension 
     until December 31, 2024, of the preferential tariff treatment 
     for apparel goods imported from Nicaragua--
       (1) described in U.S. Note 15 to subchapter XV of chapter 
     99 of the Harmonized Tariff Schedule of the United States; 
     and
       (2) provided for under Annex 3.28 of the Dominican 
     Republic-Central America-United States Free Trade Agreement 
     and the letters described in subparagraphs (A) and (B) of 
     section 1634(a)(2) of the Miscellaneous Trade and Technical 
     Corrections Act of 2006 (title XIV of Public Law 109-280; 120 
     Stat. 1167).
       (b) Limitation on Application of One-for-one Purchasing 
     Rule for Cotton Woven Trousers.--The limitation specified in 
     clause (iv) of paragraph (7)(b) of the letter described in 
     section 1634(a)(2)(A) of the Miscellaneous Trade and 
     Technical Corrections Act of 2006 shall apply with respect to 
     the one-for-one purchasing rule described in paragraph (7)(b) 
     of that letter in each year after the extension pursuant to 
     subsection (a) of the preferential tariff treatment described 
     in that subsection.
       (c) Amendment to Miscellaneous Trade and Technical 
     Corrections Act of 2006.--Section 1634(c) of the 
     Miscellaneous Trade and Technical Corrections Act of 2006 is 
     amended--
       (1) in paragraph (1)--
       (A) by striking ``under Annex 3.28 of the Agreement'' and 
     inserting ``under the Nicaraguan tariff preference level 
     program''; and
       (B) by striking ``provided in Annex 3.28 of the Agreement'' 
     and inserting ``under the Nicaraguan tariff preference level 
     program'';
       (2) in paragraph (2), by striking ``provided in Annex 3.28 
     of the Agreement'' and inserting ``under the Nicaraguan 
     tariff preference level program''; and
       (3) by adding at the end the following:
       ``(4) Nicaraguan tariff preference level program defined.--
     In this subsection, the term `Nicaraguan tariff preference 
     level program' means the preferential tariff treatment 
     provided for under Annex 3.28 of the Agreement and extended 
     pursuant to the Trade Preferences Extension Act of 2015.''.
       (d) Retroactive Application.--
       (1) 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 paragraph (2), any entry of an article to 
     which duty-free treatment or other preferential treatment 
     under the Nicaraguan tariff preference level program would 
     have applied if the entry had been made on December 31, 2014, 
     that was made--
       (A) after December 31, 2014, and
       (B) before the effective date of the presidential 
     proclamation referred to in subsection (a),
     shall be liquidated or reliquidated as though such entry 
     occurred after the effective date of the presidential 
     proclamation referred to in subsection (a).
       (2) Requests.--A liquidation or reliquidation may be made 
     under paragraph (1) 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 effective date 
     of the presidential proclamation referred to in subsection 
     (a) that contains

[[Page S2941]]

     sufficient information to enable U.S. Customs and Border 
     Protection--
       (A) to locate the entry; or
       (B) to reconstruct the entry if it cannot be located.
       (3) Payment of amounts owed.--Any amounts owed by the 
     United States pursuant to the liquidation or reliquidation of 
     an entry of an article under paragraph (1) shall be paid, 
     without interest, not later than 90 days after the date of 
     the liquidation or reliquidation (as the case may be).
       (4) Entry defined.--In this subsection, the term ``entry'' 
     includes a withdrawal from warehouse for consumption.
                                 ______