veloped beneficiary developing countries under sec-
tion 502(a)(2) cotton articles classifiable under sub-
heading 
5201.00.18, 
5201.00.28, 
5201.00.38, 
5202.99.30, or 5203.00.30 of the Harmonized Tariff 
Schedule of the United States.’’. 
SEC. 203. APPLICATION OF COMPETITIVE NEED LIMITA-
TION AND WAIVER UNDER GENERALIZED 
SYSTEM OF PREFERENCES WITH RESPECT TO 
ARTICLES 
OF 
BENEFICIARY 
DEVELOPING 
COUNTRIES 
EXPORTED 
TO 
THE 
UNITED 
STATES DURING CALENDAR YEAR 2014. 
(a) IN GENERAL.—For purposes of applying and ad-
ministering subsections (c)(2) and (d) of section 503 of 
the Trade Act of 1974 (19 U.S.C. 2463) with respect to 
an article described in subsection (b) of this section, sub-
sections (c)(2) and (d) of section 503 of such Act shall 
be applied and administered by substituting ‘‘October 1’’ 
for ‘‘July 1’’ each place such date appears. 
(b) ARTICLE DESCRIBED.—An article described in 
this subsection is an article of a beneficiary developing 
country that is designated by the President as an eligible 
article under subsection (a) of section 503 of the Trade 
Act of 1974 (19 U.S.C. 2463) and with respect to which 
a determination described in subsection (c)(2)(A) of such 
section was made with respect to exports (directly or indi-
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rectly) to the United States of such eligible article during 
calendar year 2014 by the beneficiary developing country. 
TITLE III—EXTENSION OF PREF-
ERENTIAL DUTY TREATMENT 
PROGRAM FOR HAITI 
SEC. 301. EXTENSION OF PREFERENTIAL DUTY TREAT-
MENT PROGRAM FOR HAITI. 
Section 213A of the Caribbean Basin Economic Re-
covery Act (19 U.S.C. 2703a) is amended as follows: 
(1) Subsection (b) is amended as follows: 
(A) Paragraph (1) is amended— 
(i) in subparagraph (B)(v)(I), by 
amending item (cc) to read as follows: 
‘‘(cc) 60 percent or more 
during the 1-year period begin-
ning on December 20, 2017, and 
each of the 7 succeeding 1-year 
periods.’’; and 
(ii) in subparagraph (C)— 
(I) in the table, by striking ‘‘11 
succeeding 1-year periods’’ and insert-
ing ‘‘16 succeeding 1-year periods’’; 
and 
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(II) by striking ‘‘December 19, 
2018’’ and inserting ‘‘December 19, 
2025’’. 
(B) Paragraph (2) is amended— 
(i) in subparagraph (A)(ii), by strik-
ing ‘‘11 succeeding 1-year periods’’ and in-
serting ‘‘16 succeeding 1-year periods’’; 
and 
(ii) in subparagraph (B)(iii), by strik-
ing ‘‘11 succeeding 1-year periods’’ and in-
serting ‘‘16 succeeding 1-year periods’’. 
(2) Subsection (h) is amended by striking ‘‘Sep-
tember 30, 2020’’ and inserting ‘‘September 30, 
2025’’. 
TITLE IV—OTHER PROVISIONS 
SEC. 401. CUSTOMS USER FEES. 
(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 ‘‘Sep-
tember 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’’. 
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SEC. 402. TIME FOR PAYMENT OF CORPORATE ESTIMATED 
TAXES. 
Notwithstanding section 6655 of the Internal Rev-
enue 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 in-
creased by 5.25 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. 
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Union Calendar No. 70 
114TH CONGRESS 
1ST SESSION 
H. R. 1891 
[Report No. 114–101] 
A BILL 
To extend the African Growth and Opportunity 
Act, the Generalized System of Preferences, the 
preferential duty treatment program for Haiti, 
and for other purposes. 
MAY 1, 2015 
Committed to the Committee of the Whole House on the 
State of the Union and ordered to be printed 
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