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         <subtitle>Report to accompany S. 1093, including cost estimate of the Congressional Budget Office, The Committee on Finance, to which was referred the bill (S. 1093) to authorize the extension of nondiscriminatory, most-favored-nation (MFN) tariff treatment (i.e., normal trade relations) to products of the Lao People&apos;s Democratic Republic (``Laos&apos;&apos;), having considered the same, reports favorably thereon with an amendment in the nature of a substitute and recommends that the bill, as amended, do pass. I. Background</subtitle>
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    <abstract>The Committee on Finance, to which was referred the bill (S. 1093) to authorize the extension of nondiscriminatory, most-favored-nation (MFN) tariff treatment (i.e., normal trade relations) to products of the Lao People&apos;s Democratic Republic (&quot;Laos&quot;), having considered the same, reports favorably thereon with an amendment in the nature of a substitute and recommends that the bill, as amended, do pass.</abstract>
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         <recommendation>The Committee on Finance, to which was referred the bill (S. 1093) to authorize the extension of nondiscriminatory, most-favored-nation (MFN) tariff treatment (i.e., normal trade relations) to products of the Lao People&apos;s Democratic Republic (&quot;Laos&quot;), having considered the same, reports favorably thereon with an amendment in the nature of a substitute and recommends that the bill, as amended, do pass.</recommendation>
         <submittedStatement>Mr. Roth, from the Committee on Finance, submitted the following</submittedStatement>
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