[Congressional Record Volume 172, Number 124 (Wednesday, July 29, 2026)]
[Senate]
[Pages S4348-S4349]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 6716. Mr. WELCH submitted an amendment intended to be proposed to 
amendment SA 6711 submitted by Mrs. Britt (for Ms. Graham (for herself 
and Mr. Blumenthal)) and intended to be proposed to the bill H.R. 5334, 
to amend the Internal Revenue Code of 1986 to allow early childhood 
educators to take the educator expense deduction,

[[Page S4349]]

and for other purposes; which was ordered to lie on the table; as 
follows:

        Strike section 113 of the amendment and insert the 
     following:

     SEC. 113. DUTIES ON COUNTRIES THAT PURCHASE RUSSIAN-ORIGIN 
                   CRUDE OIL OR NATURAL GAS.

       (a) In General.--Not later than 30 days after the date of 
     the enactment of this Act, the President shall, 
     notwithstanding any other provision of law, increase the rate 
     of duty for all goods imported into the United States from a 
     country described in subsection (c) (and only from a country 
     described in subsection (c)) to a rate of up to 100 percent 
     ad valorem.
       (b) Modification to Rate of Duty.--At any time after the 
     initial imposition of duties under subsection (a) or (e), the 
     United States Trade Representative shall modify or adjust any 
     rate of duty imposed under subsection (a) or (e) to a rate 
     greater than zero and up to 100 percent ad valorem upon 
     submitting a written determination to the appropriate 
     congressional committees that a country described in 
     subsection (c) has taken significant steps--
       (1) to increase the importation, sale, supply, transfer, or 
     purchase of crude oil or natural gas that originated in the 
     Russian Federation; or
       (2) to decrease or cease engaging in the importation, sale, 
     supply, transfer, or purchase of such crude oil or natural 
     gas.
       (c) Country Described.--A country described in this 
     subsection is a foreign country that--
       (1) knowingly made new purchases of crude oil or natural 
     gas that originated in the Russian Federation on a date that 
     is on or after 30 days after the date of enactment of this 
     Act; and
       (2) was among the 5 largest importers, by total volume, of 
     crude oil or natural gas that originated in the Russian 
     Federation during the most recent 12-month period preceding 
     the date of the enactment of this Act.
       (d) Exception.--A duty shall not be imposed under this 
     section with respect to goods imported from a country 
     described in subsection (c) for the importation by that 
     country of natural gas that originated in the Russian 
     Federation if--
       (1) that country's total imports of natural gas that 
     originated in the Russian Federation during the 12-month 
     period described in subsection (c)(2) were less than 15 
     percent of the total annual exports of natural gas from the 
     Russian Federation during that period; and
       (2) that country has taken significant steps to reduce its 
     imports of natural gas that originated in the Russian 
     Federation.
       (e) Subsequent Determinations.--Not later than 180 days 
     after the initial imposition of duties under subsection (a), 
     and every 180 days thereafter, the United States Trade 
     Representative, in consultation with the Secretary of State 
     and the Secretary of Energy, shall--
       (1) determine, based on the most recent 12-month period 
     preceding the determination, the countries that are--
       (A) the 5 largest importers of crude oil, by total volume, 
     originating in the Russian Federation; and
       (B) the 5 largest importers of natural gas, by total 
     volume, originating in the Russian Federation; and
       (2) impose duties pursuant to subsection (a) with respect 
     to goods imported from those countries.
       (f) Duty Rate in Addition to Other Duties, Fees, Taxes, 
     Exactions, or Charges.--A rate of duty imposed under this 
     section with respect to a good imported from a country 
     described in subsection (c) shall be in addition to any other 
     duty, fee, tax, exaction, or charge applicable with respect 
     to the good, including any duty imposed under title VII of 
     the Tariff Act of 1930 (19 U.S.C. 1671 et seq.), section 122, 
     201, or 301 of the Trade Act of 1974 (19 U.S.C. 2132, 2251, 
     and 2411), or section 232 of the Trade Expansion Act of 1962 
     (19 U.S.C. 1862).
       (g) Methodology, Documentation, and Reports.--
       (1) Reports required.--Not later than 10 days before 
     imposing a duty under subsection (a) or (e), or modifying or 
     adjusting the rate of such a duty under subsection (b), the 
     President or the United States Trade Representative shall 
     submit to the appropriate congressional committees a written 
     justification for the duty that--
       (A) provides a substantive rationale for the determination 
     of the rate of duty imposed under subsection (a) or (e) or 
     the modification or adjustment made pursuant to subsection 
     (b), as the case may be; and
       (B) details the methodology used to determine that the 
     country subject to the duty is a country described in 
     subsection (c).
       (2) Determinations of imports of crude oil and natural 
     gas.--For the purposes of determining whether a country is an 
     importer of crude oil or natural gas described in subsection 
     (c)(1)--
       (A) crude oil is the substance described in Harmonized 
     System code 2709; and
       (B) natural gas is the substance described in Harmonized 
     System code 2711.
       (h) Rule of Construction.--Notwithstanding section 115, 
     nothing in this Act shall be construed to authorize the 
     imposition of duties with respect to goods imported from any 
     country not expressly described in subsection (c) or the 
     Russian Federation.
       (i) Definitions.--In this section:
       (1) Appropriate congressional committees.--The term 
     ``appropriate congressional committees'' means--
       (A) the Committee on Finance, the Committee on Foreign 
     Relations, and the Committee on Banking, Housing, and Urban 
     Affairs of the Senate; and
       (B) the Committee on Ways and Means, the Committee on 
     Foreign Affairs, and the Committee on Financial Services of 
     the House of Representatives.
       (2) Natural gas.--Except as provided by subsection (g)(2), 
     the term ``natural gas'' means natural gas, whether unmixed 
     or any mixture of natural and artificial gas, including 
     liquefied natural gas.
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