[Congressional Record Volume 161, Number 76 (Monday, May 18, 2015)]
[Senate]
[Page S2979]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1265. 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 107, add at the end the following:
       (c) Rule of Construction on Nonmarket Economy Countries.--
     Nothing in this Act, or negotiations for an agreement that 
     were commenced before the date of the enactment of this Act, 
     shall be construed to suggest that any country that is a 
     nonmarket economy country, as defined in section 771(18) of 
     the Tariff Act of 1930 (19 U.S.C. 1677(18)), on the day 
     before the date of the enactment of this Act has transitioned 
     to a market economy for purposes of accession to the World 
     Trade Organization.
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