[Congressional Record Volume 161, Number 100 (Monday, June 22, 2015)]
[Senate]
[Pages S4352-S4357]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 2074. Ms. WARREN submitted an amendment intended to be proposed by
her to the bill H.R. 2146, to amend the Internal Revenue Code of 1986
to allow Federal law enforcement officers, firefighters, and air
traffic controllers to make penalty-free withdrawals from governmental
plans after age 50, and for other purposes; which was ordered to lie on
the table; as follows:
At the end, add the following:
TITLE II--EXTENSION OF TRADE ADJUSTMENT ASSISTANCE
SEC. 201. SHORT TITLE.
This title may be cited as the ``Trade Adjustment
Assistance Reauthorization Act of 2015''.
SEC. 202. APPLICATION OF PROVISIONS RELATING TO TRADE
ADJUSTMENT ASSISTANCE.
(a) Repeal of Snapback.--Section 233 of the Trade
Adjustment Assistance Extension Act of 2011 (Public Law 112-
40; 125 Stat. 416) is repealed.
(b) Applicability of Certain Provisions.--Except as
otherwise provided in this title, the provisions of chapters
2 through 6 of title II of the Trade Act of 1974, as in
effect on December 31, 2013, and as amended by this title,
shall--
(1) take effect on the date of the enactment of this Act;
and
(2) apply to petitions for certification filed under
chapter 2, 3, or 6 of title II of the Trade Act of 1974 on or
after such date of enactment.
(c) References.--Except as otherwise provided in this
title, whenever in this title an amendment or repeal is
expressed in terms of an amendment to, or repeal of, a
provision of chapters 2 through 6 of title II of the Trade
Act of 1974, the reference shall be considered to be made to
a provision of any such chapter, as in effect on December 31,
2013.
SEC. 203. EXTENSION OF TRADE ADJUSTMENT ASSISTANCE PROGRAM.
(a) Extension of Termination Provisions.--Section 285 of
the Trade Act of 1974 (19 U.S.C. 2271 note) is amended by
striking ``December 31, 2013'' each place it appears and
inserting ``June 30, 2021''.
(b) Training Funds.--Section 236(a)(2)(A) of the Trade Act
of 1974 (19 U.S.C. 2296(a)(2)(A)) is amended by striking
``shall not exceed'' and all that follows and inserting
``shall not exceed $450,000,000 for each of fiscal years 2015
through 2021.''.
(c) Reemployment Trade Adjustment Assistance.--Section
246(b)(1) of the Trade Act of 1974 (19 U.S.C. 2318(b)(1)) is
amended by striking ``December 31, 2013'' and inserting
``June 30, 2021''.
(d) Authorizations of Appropriations.--
(1) Trade adjustment assistance for workers.--Section
245(a) of the Trade Act of 1974 (19 U.S.C. 2317(a)) is
amended by striking ``December 31, 2013'' and inserting
``June 30, 2021''.
(2) Trade adjustment assistance for firms.--Section 255(a)
of the Trade Act of 1974 (19 U.S.C. 2345(a)) is amended by
striking ``fiscal years 2012 and 2013'' and all that follows
through ``December 31, 2013'' and inserting ``fiscal years
2015 through 2021''.
[[Page S4353]]
(3) Trade adjustment assistance for farmers.--Section
298(a) of the Trade Act of 1974 (19 U.S.C. 2401g(a)) is
amended by striking ``fiscal years 2012 and 2013'' and all
that follows through ``December 31, 2013'' and inserting
``fiscal years 2015 through 2021''.
SEC. 204. PERFORMANCE MEASUREMENT AND REPORTING.
(a) Performance Measures.--Section 239(j) of the Trade Act
of 1974 (19 U.S.C. 2311(j)) is amended--
(1) in the subsection heading, by striking ``Data
Reporting'' and inserting ``Performance Measures'';
(2) in paragraph (1)--
(A) in the matter preceding subparagraph (A)--
(i) by striking ``a quarterly'' and inserting ``an
annual''; and
(ii) by striking ``data'' and inserting ``measures'';
(B) in subparagraph (A), by striking ``core'' and inserting
``primary''; and
(C) in subparagraph (C), by inserting ``that promote
efficiency and effectiveness'' after ``assistance program'';
(3) in paragraph (2)--
(A) in the paragraph heading, by striking ``Core indicators
described'' and inserting ``Indicators of performance''; and
(B) by striking subparagraph (A) and inserting the
following:
``(A) Primary indicators of performance described.--
``(i) In general.--The primary indicators of performance
referred to in paragraph (1)(A) shall consist of--
``(I) the percentage and number of workers who received
benefits under the trade adjustment assistance program who
are in unsubsidized employment during the second calendar
quarter after exit from the program;
``(II) the percentage and number of workers who received
benefits under the trade adjustment assistance program and
who are in unsubsidized employment during the fourth calendar
quarter after exit from the program;
``(III) the median earnings of workers described in
subclause (I);
``(IV) the percentage and number of workers who received
benefits under the trade adjustment assistance program who,
subject to clause (ii), obtain a recognized postsecondary
credential or a secondary school diploma or its recognized
equivalent, during participation in the program or within one
year after exit from the program; and
``(V) the percentage and number of workers who received
benefits under the trade adjustment assistance program who,
during a year while receiving such benefits, are in an
education or training program that leads to a recognized
postsecondary credential or employment and who are achieving
measurable gains in skills toward such a credential or
employment.
``(ii) Indicator relating to credential.--For purposes of
clause (i)(IV), a worker who received benefits under the
trade adjustment assistance program who obtained a secondary
school diploma or its recognized equivalent shall be included
in the percentage counted for purposes of that clause only if
the worker, in addition to obtaining such a diploma or its
recognized equivalent, has obtained or retained employment or
is in an education or training program leading to a
recognized postsecondary credential within one year after
exit from the program.'';
(4) in paragraph (3)--
(A) in the paragraph heading, by striking ``data'' and
inserting ``measures'';
(B) by striking ``quarterly'' and inserting ``annual''; and
(C) by striking ``data'' and inserting ``measures''; and
(5) by adding at the end the following:
``(4) Accessibility of state performance reports.--The
Secretary shall, on an annual basis, make available
(including by electronic means), in an easily understandable
format, the reports of cooperating States or cooperating
State agencies required by paragraph (1) and the information
contained in those reports.''.
(b) Collection and Publication of Data.--Section 249B of
the Trade Act of 1974 (19 U.S.C. 2323) is amended--
(1) in subsection (b)--
(A) in paragraph (3)--
(i) in subparagraph (A), by striking ``enrolled in'' and
inserting ``who received'';
(ii) in subparagraph (B)--
(I) by striking ``complete'' and inserting ``exited''; and
(II) by striking ``who were enrolled in'' and inserting ``,
including who received'';
(iii) in subparagraph (E), by striking ``complete'' and
inserting ``exited'';
(iv) in subparagraph (F), by striking ``complete'' and
inserting ``exit''; and
(v) by adding at the end the following:
``(G) The average cost per worker of receiving training
approved under section 236.
``(H) The percentage of workers who received training
approved under section 236 and obtained unsubsidized
employment in a field related to that training.''; and
(B) in paragraph (4)--
(i) in subparagraphs (A) and (B), by striking ``quarterly''
each place it appears and inserting ``annual''; and
(ii) by striking subparagraph (C) and inserting the
following:
``(C) The median earnings of workers described in section
239(j)(2)(A)(i)(III) during the second calendar quarter after
exit from the program, expressed as a percentage of the
median earnings of such workers before the calendar quarter
in which such workers began receiving benefits under this
chapter.''; and
(2) in subsection (e)--
(A) in paragraph (1)--
(i) by redesignating subparagraphs (B) and (C) as
subparagraphs (C) and (D), respectively; and
(ii) by inserting after subparagraph (A) the following:
``(B) the reports required under section 239(j);''; and
(B) in paragraph (2), by striking ``a quarterly'' and
inserting ``an annual''.
(c) Recognized Postsecondary Credential Defined.--Section
247 of the Trade Act of 1974 (19 U.S.C. 2319) is amended by
adding at the end the following:
``(19) The term `recognized postsecondary credential' means
a credential consisting of an industry-recognized certificate
or certification, a certificate of completion of an
apprenticeship, a license recognized by a State or the
Federal Government, or an associate or baccalaureate
degree.''.
SEC. 205. APPLICABILITY OF TRADE ADJUSTMENT ASSISTANCE
PROVISIONS.
(a) Trade Adjustment Assistance for Workers.--
(1) Petitions filed on or after january 1, 2014, and before
date of enactment.--
(A) Certifications of workers not certified before date of
enactment.--
(i) Criteria if a determination has not been made.--If, as
of the date of the enactment of this Act, the Secretary of
Labor has not made a determination with respect to whether to
certify a group of workers as eligible to apply for
adjustment assistance under section 222 of the Trade Act of
1974 pursuant to a petition described in clause (iii), the
Secretary shall make that determination based on the
requirements of section 222 of the Trade Act of 1974, as in
effect on such date of enactment.
(ii) Reconsideration of denials of certifications.--If,
before the date of the enactment of this Act, the Secretary
made a determination not to certify a group of workers as
eligible to apply for adjustment assistance under section 222
of the Trade Act of 1974 pursuant to a petition described in
clause (iii), the Secretary shall--
(I) reconsider that determination; and
(II) if the group of workers meets the requirements of
section 222 of the Trade Act of 1974, as in effect on such
date of enactment, certify the group of workers as eligible
to apply for adjustment assistance.
(iii) Petition described.--A petition described in this
clause is a petition for a certification of eligibility for a
group of workers filed under section 221 of the Trade Act of
1974 on or after January 1, 2014, and before the date of the
enactment of this Act.
(B) Eligibility for benefits.--
(i) In general.--Except as provided in clause (ii), a
worker certified as eligible to apply for adjustment
assistance under section 222 of the Trade Act of 1974
pursuant to a petition described in subparagraph (A)(iii)
shall be eligible, on and after the date that is 90 days
after the date of the enactment of this Act, to receive
benefits only under the provisions of chapter 2 of title II
of the Trade Act of 1974, as in effect on such date of
enactment.
(ii) Computation of maximum benefits.--Benefits received by
a worker described in clause (i) under chapter 2 of title II
of the Trade Act of 1974 before the date of the enactment of
this Act shall be included in any determination of the
maximum benefits for which the worker is eligible under the
provisions of chapter 2 of title II of the Trade Act of 1974,
as in effect on the date of the enactment of this Act.
(2) Petitions filed before january 1, 2014.--A worker
certified as eligible to apply for adjustment assistance
pursuant to a petition filed under section 221 of the Trade
Act of 1974 on or before December 31, 2013, shall continue to
be eligible to apply for and receive benefits under the
provisions of chapter 2 of title II of such Act, as in effect
on December 31, 2013.
(3) Qualifying separations with respect to petitions filed
within 90 days of date of enactment.--Section 223(b) of the
Trade Act of 1974, as in effect on the date of the enactment
of this Act, shall be applied and administered by
substituting ``before January 1, 2014'' for ``more than one
year before the date of the petition on which such
certification was granted'' for purposes of determining
whether a worker is eligible to apply for adjustment
assistance pursuant to a petition filed under section 221 of
the Trade Act of 1974 on or after the date of the enactment
of this Act and on or before the date that is 90 days after
such date of enactment.
(b) Trade Adjustment Assistance for Firms.--
(1) Certification of firms not certified before date of
enactment.--
(A) Criteria if a determination has not been made.--If, as
of the date of the enactment of this Act, the Secretary of
Commerce has not made a determination with respect to whether
to certify a firm as eligible to apply for adjustment
assistance under section 251 of the Trade Act of 1974
pursuant to a petition described in subparagraph (C), the
Secretary shall make that determination based on the
requirements of section 251 of the Trade Act of 1974, as in
effect on such date of enactment.
(B) Reconsideration of denial of certain petitions.--If,
before the date of the enactment of this Act, the Secretary
made a determination not to certify a firm as eligible to
apply for adjustment assistance under section 251 of the
Trade Act of 1974 pursuant to
[[Page S4354]]
a petition described in subparagraph (C), the Secretary
shall--
(i) reconsider that determination; and
(ii) if the firm meets the requirements of section 251 of
the Trade Act of 1974, as in effect on such date of
enactment, certify the firm as eligible to apply for
adjustment assistance.
(C) Petition described.--A petition described in this
subparagraph is a petition for a certification of eligibility
filed by a firm or its representative under section 251 of
the Trade Act of 1974 on or after January 1, 2014, and before
the date of the enactment of this Act.
(2) Certification of firms that did not submit petitions
between january 1, 2014, and date of enactment.--
(A) In general.--The Secretary of Commerce shall certify a
firm described in subparagraph (B) as eligible to apply for
adjustment assistance under section 251 of the Trade Act of
1974, as in effect on the date of the enactment of this Act,
if the firm or its representative files a petition for a
certification of eligibility under section 251 of the Trade
Act of 1974 not later than 90 days after such date of
enactment.
(B) Firm described.--A firm described in this subparagraph
is a firm that the Secretary determines would have been
certified as eligible to apply for adjustment assistance if--
(i) the firm or its representative had filed a petition for
a certification of eligibility under section 251 of the Trade
Act of 1974 on a date during the period beginning on January
1, 2014, and ending on the day before the date of the
enactment of this Act; and
(ii) the provisions of chapter 3 of title II of the Trade
Act of 1974, as in effect on such date of enactment, had been
in effect on that date during the period described in clause
(i).
SEC. 206. SUNSET PROVISIONS.
(a) Application of Prior Law.--Subject to subsection (b),
beginning on July 1, 2021, the provisions of chapters 2, 3,
5, and 6 of title II of the Trade Act of 1974 (19 U.S.C. 2271
et seq.), as in effect on January 1, 2014, shall be in effect
and apply, except that in applying and administering such
chapters--
(1) paragraph (1) of section 231(c) of that Act shall be
applied and administered as if subparagraphs (A), (B), and
(C) of that paragraph were not in effect;
(2) section 233 of that Act shall be applied and
administered--
(A) in subsection (a)--
(i) in paragraph (2), by substituting ``104-week period''
for ``104-week period'' and all that follows through ``130-
week period)''; and
(ii) in paragraph (3)--
(I) in the matter preceding subparagraph (A), by
substituting ``65'' for ``52''; and
(II) by substituting ``78-week period'' for ``52-week
period'' each place it appears; and
(B) by applying and administering subsection (g) as if it
read as follows:
``(g) Payment of Trade Readjustment Allowances To Complete
Training.--Notwithstanding any other provision of this
section, in order to assist an adversely affected worker to
complete training approved for the worker under section 236
that leads to the completion of a degree or industry-
recognized credential, payments may be made as trade
readjustment allowances for not more than 13 weeks within
such period of eligibility as the Secretary may prescribe to
account for a break in training or for justifiable cause that
follows the last week for which the worker is otherwise
entitled to a trade readjustment allowance under this chapter
if--
``(1) payment of the trade readjustment allowance for not
more than 13 weeks is necessary for the worker to complete
the training;
``(2) the worker participates in training in each such
week; and
``(3) the worker--
``(A) has substantially met the performance benchmarks
established as part of the training approved for the worker;
``(B) is expected to continue to make progress toward the
completion of the training; and
``(C) will complete the training during that period of
eligibility.'';
(3) section 245(a) of that Act shall be applied and
administered by substituting ``June 30, 2022'' for ``December
31, 2007'';
(4) section 246(b)(1) of that Act shall be applied and
administered by substituting ``June 30, 2022'' for ``the date
that is 5 years'' and all that follows through ``State'';
(5) section 256(b) of that Act shall be applied and
administered by substituting ``the 1-year period beginning on
July 1, 2021'' for ``each of fiscal years 2003 through 2007,
and $4,000,000 for the 3-month period beginning on October 1,
2007'';
(6) section 298(a) of that Act shall be applied and
administered by substituting ``the 1-year period beginning on
July 1, 2021'' for ``each of the fiscal years'' and all that
follows through ``October 1, 2007''; and
(7) section 285 of that Act shall be applied and
administered--
(A) in subsection (a), by substituting ``June 30, 2022''
for ``December 31, 2007'' each place it appears; and
(B) by applying and administering subsection (b) as if it
read as follows:
``(b) Other Assistance.--
``(1) Assistance for firms.--
``(A) In general.--Except as provided in subparagraph (B),
assistance may not be provided under chapter 3 after June 30,
2022.
``(B) Exception.--Notwithstanding subparagraph (A), any
assistance approved under chapter 3 pursuant to a petition
filed under section 251 on or before June 30, 2022, may be
provided--
``(i) to the extent funds are available pursuant to such
chapter for such purpose; and
``(ii) to the extent the recipient of the assistance is
otherwise eligible to receive such assistance.
``(2) Farmers.--
``(A) In general.--Except as provided in subparagraph (B),
assistance may not be provided under chapter 6 after June 30,
2022.
``(B) Exception.--Notwithstanding subparagraph (A), any
assistance approved under chapter 6 on or before June 30,
2022, may be provided--
``(i) to the extent funds are available pursuant to such
chapter for such purpose; and
``(ii) to the extent the recipient of the assistance is
otherwise eligible to receive such assistance.''.
(b) Exceptions.--The provisions of chapters 2, 3, 5, and 6
of title II of the Trade Act of 1974, as in effect on the
date of the enactment of this Act, shall continue to apply on
and after July 1, 2021, with respect to--
(1) workers certified as eligible for trade adjustment
assistance benefits under chapter 2 of title II of that Act
pursuant to petitions filed under section 221 of that Act
before July 1, 2021;
(2) firms certified as eligible for technical assistance or
grants under chapter 3 of title II of that Act pursuant to
petitions filed under section 251 of that Act before July 1,
2021; and
(3) agricultural commodity producers certified as eligible
for technical or financial assistance under chapter 6 of
title II of that Act pursuant to petitions filed under
section 292 of that Act before July 1, 2021.
SEC. 207. EXTENSION AND MODIFICATION OF HEALTH COVERAGE TAX
CREDIT.
(a) Extension.--Subparagraph (B) of section 35(b)(1) of the
Internal Revenue Code of 1986 is amended by striking ``before
January 1, 2014'' and inserting ``before January 1, 2020''.
(b) Coordination With Credit for Coverage Under a Qualified
Health Plan.--Subsection (g) of section 35 of the Internal
Revenue Code of 1986 is amended--
(1) by redesignating paragraph (11) as paragraph (13), and
(2) by inserting after paragraph (10) the following new
paragraphs:
``(11) Election.--
``(A) In general.--This section shall not apply to any
taxpayer for any eligible coverage month unless such taxpayer
elects the application of this section for such month.
``(B) Timing and applicability of election.--Except as the
Secretary may provide--
``(i) an election to have this section apply for any
eligible coverage month in a taxable year shall be made not
later than the due date (including extensions) for the return
of tax for the taxable year, and
``(ii) any election for this section to apply for an
eligible coverage month shall apply for all subsequent
eligible coverage months in the taxable year and, once made,
shall be irrevocable with respect to such months.
``(12) Coordination with premium tax credit.--
``(A) In general.--An eligible coverage month to which the
election under paragraph (11) applies shall not be treated as
a coverage month (as defined in section 36B(c)(2)) for
purposes of section 36B with respect to the taxpayer.
``(B) Coordination with advance payments of premium tax
credit.--In the case of a taxpayer who makes the election
under paragraph (11) with respect to any eligible coverage
month in a taxable year or on behalf of whom any advance
payment is made under section 7527 with respect to any month
in such taxable year--
``(i) the tax imposed by this chapter for the taxable year
shall be increased by the excess, if any, of--
``(I) the sum of any advance payments made on behalf of the
taxpayer under section 1412 of the Patient Protection and
Affordable Care Act and section 7527 for months during such
taxable year, over
``(II) the sum of the credits allowed under this section
(determined without regard to paragraph (1)) and section 36B
(determined without regard to subsection (f)(1) thereof) for
such taxable year, and
``(ii) section 36B(f)(2) shall not apply with respect to
such taxpayer for such taxable year, except that if such
taxpayer received any advance payments under section 7527 for
any month in such taxable year and is later allowed a credit
under section 36B for such taxable year, then section
36B(f)(2)(B) shall be applied by substituting the amount
determined under clause (i) for the amount determined under
section 36B(f)(2)(A).''.
(c) Extension of Advance Payment Program.--
(1) In general.--Subsection (a) of section 7527 of the
Internal Revenue Code of 1986 is amended by striking ``August
1, 2003'' and inserting ``the date that is 1 year after the
date of the enactment of the Trade Adjustment Assistance
Reauthorization Act of 2015''.
(2) Conforming amendment.--Paragraph (1) of section 7527(e)
of such Code is amended by striking ``occurring'' and all
that follows and inserting ``occurring--
``(A) after the date that is 1 year after the date of the
enactment of the Trade Adjustment Assistance Reauthorization
Act of 2015, and
``(B) prior to the first month for which an advance payment
is made on behalf of such individual under subsection (a).''.
[[Page S4355]]
(d) Individual Insurance Treated as Qualified Health
Insurance Without Regard to Enrollment Date.--
(1) In general.--Subparagraph (J) of section 35(e)(1) of
the Internal Revenue Code of 1986 is amended by striking
``insurance if the eligible individual'' and all that follows
through ``For purposes of'' and inserting ``insurance. For
purposes of''.
(2) Special rule.--Subparagraph (J) of section 35(e)(1) of
such Code, as amended by paragraph (1), is amended by
striking ``insurance.'' and inserting ``insurance (other than
coverage enrolled in through an Exchange established under
the Patient Protection and Affordable Care Act).''.
(e) Conforming Amendment.--Subsection (m) of section 6501
of the Internal Revenue Code of 1986 is amended by inserting
``, 35(g)(11)'' after ``30D(e)(4)''.
(f) Effective Date.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to coverage
months in taxable years beginning after December 31, 2013.
(2) Plans available on individual market for use of tax
credit.--The amendment made by subsection (d)(2) shall apply
to coverage months in taxable years beginning after December
31, 2015.
(3) Transition rule.--Notwithstanding section
35(g)(11)(B)(i) of the Internal Revenue Code of 1986 (as
added by this title), an election to apply section 35 of such
Code to an eligible coverage month (as defined in section
35(b) of such Code) (and not to claim the credit under
section 36B of such Code with respect to such month) in a
taxable year beginning after December 31, 2013, and before
the date of the enactment of this Act--
(A) may be made at any time on or after such date of
enactment and before the expiration of the 3-year period of
limitation prescribed in section 6511(a) with respect to such
taxable year; and
(B) may be made on an amended return.
(g) Agency Outreach.--As soon as possible after the date of
the enactment of this Act, the Secretaries of the Treasury,
Health and Human Services, and Labor (or such Secretaries'
delegates) and the Director of the Pension Benefit Guaranty
Corporation (or the Director's delegate) shall carry out
programs of public outreach, including on the Internet, to
inform potential eligible individuals (as defined in section
35(c)(1) of the Internal Revenue Code of 1986) of the
extension of the credit under section 35 of the Internal
Revenue Code of 1986 and the availability of the election to
claim such credit retroactively for coverage months beginning
after December 31, 2013.
TITLE III--IMPROVEMENTS TO ANTIDUMPING AND COUNTERVAILING DUTY LAWS
SEC. 301. SHORT TITLE.
This title may be cited as the ``American Trade Enforcement
Effectiveness Act''.
SEC. 302. CONSEQUENCES OF FAILURE TO COOPERATE WITH A REQUEST
FOR INFORMATION IN A PROCEEDING.
Section 776 of the Tariff Act of 1930 (19 U.S.C. 1677e) is
amended--
(1) in subsection (b)--
(A) by redesignating paragraphs (1) through (4) as
subparagraphs (A) through (D), respectively, and by moving
such subparagraphs, as so redesignated, 2 ems to the right;
(B) by striking ``Adverse Inferences.--If'' and inserting
the following: ``Adverse Inferences.--
``(1) In general.--If'';
(C) by striking ``under this title, may use'' and inserting
the following: ``under this title--
``(A) may use''; and
(D) by striking ``facts otherwise available. Such adverse
inference may include'' and inserting the following: ``facts
otherwise available; and
``(B) is not required to determine, or make any adjustments
to, a countervailable subsidy rate or weighted average
dumping margin based on any assumptions about information the
interested party would have provided if the interested party
had complied with the request for information.
``(2) Potential sources of information for adverse
inferences.--An adverse inference under paragraph (1)(A) may
include'';
(2) in subsection (c)--
(A) by striking ``Corroboration of Secondary Information.--
When the'' and inserting the following: ``Corroboration of
Secondary Information.--
``(1) In general.--Except as provided in paragraph (2),
when the''; and
(B) by adding at the end the following:
``(2) Exception.--The administrative authority and the
Commission shall not be required to corroborate any dumping
margin or countervailing duty applied in a separate segment
of the same proceeding.''; and
(3) by adding at the end the following:
``(d) Subsidy Rates and Dumping Margins in Adverse
Inference Determinations.--
``(1) In general.--If the administering authority uses an
inference that is adverse to the interests of a party under
subsection (b)(1)(A) in selecting among the facts otherwise
available, the administering authority may--
``(A) in the case of a countervailing duty proceeding--
``(i) use a countervailable subsidy rate applied for the
same or similar program in a countervailing duty proceeding
involving the same country, or
``(ii) if there is no same or similar program, use a
countervailable subsidy rate for a subsidy program from a
proceeding that the administering authority considers
reasonable to use, and
``(B) in the case of an antidumping duty proceeding, use
any dumping margin from any segment of the proceeding under
the applicable antidumping order.
``(2) Discretion to apply highest rate.--In carrying out
paragraph (1), the administering authority may apply any of
the countervailable subsidy rates or dumping margins
specified under that paragraph, including the highest such
rate or margin, based on the evaluation by the administering
authority of the situation that resulted in the administering
authority using an adverse inference in selecting among the
facts otherwise available.
``(3) No obligation to make certain estimates or address
certain claims.--If the administering authority uses an
adverse inference under subsection (b)(1)(A) in selecting
among the facts otherwise available, the administering
authority is not required, for purposes of subsection (c) or
for any other purpose--
``(A) to estimate what the countervailable subsidy rate or
dumping margin would have been if the interested party found
to have failed to cooperate under subsection (b)(1) had
cooperated, or
``(B) to demonstrate that the countervailable subsidy rate
or dumping margin used by the administering authority
reflects an alleged commercial reality of the interested
party.''.
SEC. 303. DEFINITION OF MATERIAL INJURY.
(a) Effect of Profitability of Domestic Industries.--
Section 771(7) of the Tariff Act of 1930 (19 U.S.C. 1677(7))
is amended by adding at the end the following:
``(J) Effect of profitability.--The Commission may not
determine that there is no material injury or threat of
material injury to an industry in the United States merely
because that industry is profitable or because the
performance of that industry has recently improved.''.
(b) Evaluation of Impact on Domestic Industry in
Determination of Material Injury.--Subclause (I) of section
771(7)(C)(iii) of the Tariff Act of 1930 (19 U.S.C.
1677(7)(C)(iii)) is amended to read as follows:
``(I) actual and potential decline in output, sales, market
share, gross profits, operating profits, net profits, ability
to service debt, productivity, return on investments, return
on assets, and utilization of capacity,''.
(c) Captive Production.--Section 771(7)(C)(iv) of the
Tariff Act of 1930 (19 U.S.C. 1677(7)(C)(iv)) is amended--
(1) in subclause (I), by striking the comma and inserting
``, and'';
(2) in subclause (II), by striking ``, and'' and inserting
a comma; and
(3) by striking subclause (III).
SEC. 304. PARTICULAR MARKET SITUATION.
(a) Definition of Ordinary Course of Trade.--Section
771(15) of the Tariff Act of 1930 (19 U.S.C. 1677(15)) is
amended by adding at the end the following:
``(C) Situations in which the administering authority
determines that the particular market situation prevents a
proper comparison with the export price or constructed export
price.''.
(b) Definition of Normal Value.--Section
773(a)(1)(B)(ii)(III) of the Tariff Act of 1930 (19 U.S.C.
1677b(a)(1)(B)(ii)(III)) is amended by striking ``in such
other country.''.
(c) Definition of Constructed Value.--Section 773(e) of the
Tariff Act of 1930 (19 U.S.C. 1677b(e)) is amended--
(1) in paragraph (1), by striking ``business'' and
inserting ``trade''; and
(2) by striking the flush text at the end and inserting the
following:
``For purposes of paragraph (1), if a particular market
situation exists such that the cost of materials and
fabrication or other processing of any kind does not
accurately reflect the cost of production in the ordinary
course of trade, the administering authority may use another
calculation methodology under this subtitle or any other
calculation methodology. For purposes of paragraph (1), the
cost of materials shall be determined without regard to any
internal tax in the exporting country imposed on such
materials or their disposition that is remitted or refunded
upon exportation of the subject merchandise produced from
such materials.''.
SEC. 305. DISTORTION OF PRICES OR COSTS.
(a) Investigation of Below-cost Sales.--Section 773(b)(2)
of the Tariff Act of 1930 (19 U.S.C. 1677b(b)(2)) is amended
by striking subparagraph (A) and inserting the following:
``(A) Reasonable grounds to believe or suspect.--
``(i) Review.--In a review conducted under section 751
involving a specific exporter, there are reasonable grounds
to believe or suspect that sales of the foreign like product
have been made at prices that are less than the cost of
production of the product if the administering authority
disregarded some or all of the exporter's sales pursuant to
paragraph (1) in the investigation or, if a review has been
completed, in the most recently completed review.
``(ii) Requests for information.--In an investigation
initiated under section 732 or a review conducted under
section 751, the administering authority shall request
information necessary to calculate the constructed value and
cost of production under subsections (e) and (f) to determine
whether there are reasonable grounds to believe or suspect
that sales of the foreign like product
[[Page S4356]]
have been made at prices that represent less than the cost of
production of the product.''.
(b) Prices and Costs in Nonmarket Economies.--Section
773(c) of the Tariff Act of 1930 (19 U.S.C. 1677b(c)) is
amended by adding at the end the following:
``(5) Discretion to disregard certain price or cost
values.--In valuing the factors of production under paragraph
(1) for the subject merchandise, the administering authority
may disregard price or cost values without further
investigation if the administering authority has determined
that broadly available export subsidies existed or particular
instances of subsidization occurred with respect to those
price or cost values or if those price or cost values were
subject to an antidumping order.''.
SEC. 306. REDUCTION IN BURDEN ON DEPARTMENT OF COMMERCE BY
REDUCING THE NUMBER OF VOLUNTARY RESPONDENTS.
Section 782(a) of the Tariff Act of 1930 (19 U.S.C.
1677m(a)) is amended--
(1) in paragraph (1), by redesignating subparagraphs (A)
and (B) as clauses (i) and (ii), respectively, and by moving
such clauses, as so redesignated, 2 ems to the right;
(2) by redesignating paragraphs (1) and (2) as
subparagraphs (A) and (B), respectively, and by moving such
subparagraphs, as so redesignated, 2 ems to the right;
(3) by striking ``Investigations and Reviews.--In'' and
inserting the following: ``Investigations and Reviews.--
``(1) In general.--In'';
(4) in paragraph (1), as designated by paragraph (3), by
amending subparagraph (B), as redesignated by paragraph (2),
to read as follows:
``(B) the number of exporters or producers subject to the
investigation or review is not so large that any additional
individual examination of such exporters or producers would
be unduly burdensome to the administering authority and
inhibit the timely completion of the investigation or
review.''; and
(5) by adding at the end the following:
``(2) Determination of unduly burdensome.--In determining
if an individual examination under paragraph (1)(B) would be
unduly burdensome, the administering authority may consider
the following:
``(A) The complexity of the issues or information presented
in the proceeding, including questionnaires and any responses
thereto.
``(B) Any prior experience of the administering authority
in the same or similar proceeding.
``(C) The total number of investigations under subtitle A
or B and reviews under section 751 being conducted by the
administering authority as of the date of the determination.
``(D) Such other factors relating to the timely completion
of each such investigation and review as the administering
authority considers appropriate.''.
SEC. 307. APPLICATION TO CANADA AND MEXICO.
Pursuant to article 1902 of the North American Free Trade
Agreement and section 408 of the North American Free Trade
Agreement Implementation Act (19 U.S.C. 3438), the amendments
made by this title shall apply with respect to goods from
Canada and Mexico.
TITLE IV--OFFSETS
SEC. 401. CUSTOMS USER FEES EXTENSION.
(a) In General.--Section 13031(j)(3)(A) of the Consolidated
Omnibus Budget Reconciliation Act of 1985 (19 U.S.C.
58c(j)(3)(A)) is amended by striking ``September 30, 2024''
and inserting ``July 7, 2025''.
(b) Rate for Merchandise Processing Fees.--Section 503 of
the United States-Korea Free Trade Agreement Implementation
Act (Public Law 112-41; 125 Stat. 460) is amended by striking
``June 30, 2021'' and inserting ``June 30, 2025''.
SEC. 402. ADDITIONAL CUSTOMS USER FEES EXTENSION.
(a) In General.--Section 13031(j)(3) of the Consolidated
Omnibus Budget Reconciliation Act of 1985 (19 U.S.C.
58c(j)(3)) is amended--
(1) in subparagraph (B)(i), by striking ``September 30,
2024'' and inserting ``September 30, 2025''; and
(2) by adding at the end the following:
``(D) Fees may be charged under paragraphs (9) and (10) of
subsection (a) during the period beginning on July 29, 2025,
and ending on September 30, 2025.''.
(b) Rate for Merchandise Processing Fees.--Section 503 of
the United States-Korea Free Trade Agreement Implementation
Act (Public Law 112-41; 125 Stat. 460) is amended by adding
at the end the following:
``(c) Further Additional Period.--For the period beginning
on July 15, 2025, and ending on September 30, 2025, section
13031(a)(9) of the Consolidated Omnibus Budget Reconciliation
Act of 1985 (19 U.S.C. 58c(a)(9)) shall be applied and
administered--
``(1) in subparagraph (A), by substituting `0.3464' for
`0.21'; and
``(2) in subparagraph (B)(i), by substituting `0.3464' for
`0.21'.''.
SEC. 403. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
Notwithstanding section 6655 of the Internal Revenue Code
of 1986, in the case of a corporation with assets of not less
than $1,000,000,000 (determined as of the end of the
preceding taxable year)--
(1) the amount of any required installment of corporate
estimated tax which is otherwise due in July, August, or
September of 2020 shall be increased by 8 percent of such
amount (determined without regard to any increase in such
amount not contained in such Code); and
(2) the amount of the next required installment after an
installment referred to in paragraph (1) shall be
appropriately reduced to reflect the amount of the increase
by reason of such paragraph.
SEC. 404. PAYEE STATEMENT REQUIRED TO CLAIM CERTAIN EDUCATION
TAX BENEFITS.
(a) American Opportunity Credit, Hope Scholarship Credit,
and Lifetime Learning Credit.--
(1) In general.--Section 25A(g) of the Internal Revenue
Code of 1986 is amended by adding at the end the following
new paragraph:
``(8) Payee statement requirement.--Except as otherwise
provided by the Secretary, no credit shall be allowed under
this section unless the taxpayer receives a statement
furnished under section 6050S(d) which contains all of the
information required by paragraph (2) thereof.''.
(2) Statement received by dependent.--Section 25A(g)(3) of
such Code is amended by striking ``and'' at the end of
subparagraph (A), by striking the period at the end of
subparagraph (B) and inserting ``, and'', and by adding at
the end the following:
``(C) a statement described in paragraph (8) and received
by such individual shall be treated as received by the
taxpayer.''.
(b) Deduction for Qualified Tuition and Related Expenses.--
Section 222(d) of such Code is amended by redesignating
paragraph (6) as paragraph (7), and by inserting after
paragraph (5) the following new paragraph:
``(6) Payee statement requirement.--
``(A) In general.--Except as otherwise provided by the
Secretary, no deduction shall be allowed under subsection (a)
unless the taxpayer receives a statement furnished under
section 6050S(d) which contains all of the information
required by paragraph (2) thereof.
``(B) Statement received by dependent.--The receipt of the
statement referred to in subparagraph (A) by an individual
described in subsection (c)(3) shall be treated for purposes
of subparagraph (A) as received by the taxpayer.''.
(c) Information Required To Be Provided on Payee
Statement.--Section 6050S(d)(2) of such Code is amended to
read as follows:
``(2) the information required by subsection (b)(2).''.
(d) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after the date of the
enactment of this Act.
SEC. 405. SPECIAL RULE FOR EDUCATIONAL INSTITUTIONS UNABLE TO
COLLECT TINS OF INDIVIDUALS WITH RESPECT TO
HIGHER EDUCATION TUITION AND RELATED EXPENSES.
(a) In General.--Section 6724 of the Internal Revenue Code
of 1986 is amended by adding at the end the following new
subsection:
``(f) Special Rule for Returns of Educational Institutions
Related to Higher Education Tuition and Related Expenses.--No
penalty shall be imposed under section 6721 or 6722 solely by
reason of failing to provide the TIN of an individual on a
return or statement required by section 6050S(a)(1) if the
eligible educational institution required to make such return
contemporaneously makes a true and accurate certification
under penalty of perjury (and in such form and manner as may
be prescribed by the Secretary) that it has complied with
standards promulgated by the Secretary for obtaining such
individual's TIN.''.
(b) Effective Date.--The amendments made by this section
shall apply to returns required to be made, and statements
required to be furnished, after December 31, 2015.
SEC. 406. PENALTY FOR FAILURE TO FILE CORRECT INFORMATION
RETURNS AND PROVIDE PAYEE STATEMENTS.
(a) In General.--Section 6721(a)(1) of the Internal Revenue
Code of 1986 is amended--
(1) by striking ``$100'' and inserting ``$250''; and
(2) by striking ``$1,500,000'' and inserting
``$3,000,000''.
(b) Reduction Where Correction in Specified Period.--
(1) Correction within 30 days.--Section 6721(b)(1) of such
Code is amended--
(A) by striking ``$30'' and inserting ``$50'';
(B) by striking ``$100'' and inserting ``$250''; and
(C) by striking ``$250,000'' and inserting ``$500,000''.
(2) Failures corrected on or before august 1.--Section
6721(b)(2) of such Code is amended--
(A) by striking ``$60'' and inserting ``$100'';
(B) by striking ``$100'' (prior to amendment by
subparagraph (A)) and inserting ``$250''; and
(C) by striking ``$500,000'' and inserting ``$1,500,000''.
(c) Lower Limitation for Persons With Gross Receipts of Not
More Than $5,000,000.--Section 6721(d)(1) of such Code is
amended--
(1) in subparagraph (A)--
(A) by striking ``$500,000'' and inserting ``$1,000,000'';
and
(B) by striking ``$1,500,000'' and inserting
``$3,000,000'';
(2) in subparagraph (B)--
(A) by striking ``$75,000'' and inserting ``$175,000''; and
(B) by striking ``$250,000'' and inserting ``$500,000'';
and
(3) in subparagraph (C)--
(A) by striking ``$200,000'' and inserting ``$500,000'';
and
[[Page S4357]]
(B) by striking ``$500,000'' (prior to amendment by
subparagraph (A)) and inserting ``$1,500,000''.
(d) Penalty in Case of Intentional Disregard.--Section
6721(e) of such Code is amended--
(1) by striking ``$250'' in paragraph (2) and inserting
``$500''; and
(2) by striking ``$1,500,000'' in paragraph (3)(A) and
inserting ``$3,000,000''.
(e) Failure To Furnish Correct Payee Statements.--
(1) In general.--Section 6722(a)(1) of such Code is
amended--
(A) by striking ``$100'' and inserting ``$250''; and
(B) by striking ``$1,500,000'' and inserting
``$3,000,000''.
(2) Reduction where correction in specified period.--
(A) Correction within 30 days.--Section 6722(b)(1) of such
Code is amended--
(i) by striking ``$30'' and inserting ``$50'';
(ii) by striking ``$100'' and inserting ``$250''; and
(iii) by striking ``$250,000'' and inserting ``$500,000''.
(B) Failures corrected on or before august 1.--Section
6722(b)(2) of such Code is amended--
(i) by striking ``$60'' and inserting ``$100'';
(ii) by striking ``$100'' (prior to amendment by clause
(i)) and inserting ``$250''; and
(iii) by striking ``$500,000'' and inserting
``$1,500,000''.
(3) Lower limitation for persons with gross receipts of not
more than $5,000,000.--Section 6722(d)(1) of such Code is
amended--
(A) in subparagraph (A)--
(i) by striking ``$500,000'' and inserting ``$1,000,000'';
and
(ii) by striking ``$1,500,000'' and inserting
``$3,000,000'';
(B) in subparagraph (B)--
(i) by striking ``$75,000'' and inserting ``$175,000''; and
(ii) by striking ``$250,000'' and inserting ``$500,000'';
and
(C) in subparagraph (C)--
(i) by striking ``$200,000'' and inserting ``$500,000'';
and
(ii) by striking ``$500,000'' (prior to amendment by
subparagraph (A)) and inserting ``$1,500,000''.
(4) Penalty in case of intentional disregard.--Section
6722(e) of such Code is amended--
(A) by striking ``$250'' in paragraph (2) and inserting
``$500''; and
(B) by striking ``$1,500,000'' in paragraph (3)(A) and
inserting ``$3,000,000''.
(f) Effective Date.--The amendments made by this section
shall apply with respect to returns and statements required
to be filed after December 31, 2015.
SEC. 407. CHILD TAX CREDIT NOT REFUNDABLE FOR TAXPAYERS
ELECTING TO EXCLUDE FOREIGN EARNED INCOME FROM
TAX.
(a) In General.--Section 24(d) of the Internal Revenue Code
of 1986 is amended by adding at the end the following new
paragraph:
``(5) Exception for taxpayers excluding foreign earned
income.--Paragraph (1) shall not apply to any taxpayer for
any taxable year if such taxpayer elects to exclude any
amount from gross income under section 911 for such taxable
year.''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2014.
SEC. 408. COVERAGE AND PAYMENT FOR RENAL DIALYSIS SERVICES
FOR INDIVIDUALS WITH ACUTE KIDNEY INJURY.
(a) Coverage.--Section 1861(s)(2)(F) of the Social Security
Act (42 U.S.C. 1395x(s)(2)(F)) is amended by inserting before
the semicolon the following: ``, including such renal
dialysis services furnished on or after January 1, 2017, by a
renal dialysis facility or provider of services paid under
section 1881(b)(14) to an individual with acute kidney injury
(as defined in section 1834(r)(2))''.
(b) Payment.--Section 1834 of the Social Security Act (42
U.S.C. 1395m) is amended by adding at the end the following
new subsection:
``(r) Payment for Renal Dialysis Services for Individuals
With Acute Kidney Injury.--
``(1) Payment rate.--In the case of renal dialysis services
(as defined in subparagraph (B) of section 1881(b)(14))
furnished under this part by a renal dialysis facility or
provider of services paid under such section during a year
(beginning with 2017) to an individual with acute kidney
injury (as defined in paragraph (2)), the amount of payment
under this part for such services shall be the base rate for
renal dialysis services determined for such year under such
section, as adjusted by any applicable geographic adjustment
factor applied under subparagraph (D)(iv)(II) of such section
and may be adjusted by the Secretary (on a budget neutral
basis for payments under this paragraph) by any other
adjustment factor under subparagraph (D) of such section.
``(2) Individual with acute kidney injury defined.--In this
subsection, the term `individual with acute kidney injury'
means an individual who has acute loss of renal function and
does not receive renal dialysis services for which payment is
made under section 1881(b)(14).''.
______