[Congressional Record Volume 161, Number 76 (Monday, May 18, 2015)]
[Senate]
[Page S2978]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1263. Mr. BROWN submitted an amendment intended to be proposed to 
amendment SA 1221 proposed by Mr. Hatch 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:

       In section 106(b), add at the end the following:
       (7) For agreements with countries classified as tax 
     havens.--Notwithstanding any other provision of law, the 
     trade authorities procedures shall not apply to an 
     implementing bill submitted with respect to a trade agreement 
     or trade agreements with a country--
       (A) that is classified as a tax haven by the Government 
     Accountability Office; and
       (B) with which the United States does not have a tax treaty 
     in force.
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