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graph (5), the use of occupational information received 
under this subsection. 
‘‘(5) Occupational information received under this 
subsection shall only be used to classify employees into occu-
pational categories as found in the Standard Occupational 
Classification (SOC) system and to analyze and evaluate 
occupations in order to improve the labor market for work-
ers and industries. 
‘‘(6) The Secretary of Labor shall establish procedures 
to verify the accuracy of information received under para-
graph (2).’’. 
SEC. 914. STATEMENTS OF POLICY WITH RESPECT TO 
ISRAEL. 
Congress— 
(1) supports the strengthening of United States- 
Israel economic cooperation and recognizes the tre-
mendous strategic, economic, and technological value 
of cooperation with Israel; 
(2) recognizes the benefit of cooperation with 
Israel to United States companies, including by im-
proving United States competitiveness in global mar-
kets; 
(3) recognizes the importance of trade and com-
mercial relations to the pursuit and sustainability of 
peace, and supports efforts to bring together the
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United States, Israel, the Palestinian territories, and 
others in enhanced commerce; 
(4) opposes politically motivated actions that pe-
nalize or otherwise limit commercial relations specifi-
cally with Israel such as boycotts, divestment or sanc-
tions; 
(5) notes that the boycott, divestment, and sanc-
tioning of Israel by governments, governmental bodies, 
quasi-governmental bodies, international organiza-
tions, and other such entities is contrary to the Gen-
eral Agreement on Tariffs and Trade (GATT) prin-
ciple of nondiscrimination; 
(6) encourages the inclusion of politically moti-
vated actions that penalize or otherwise limit com-
mercial relations specifically with Israel such as boy-
cotts, divestment from, or sanctions against Israel as 
a topic of discussion at the U.S.-Israel Joint Eco-
nomic Development Group (JEDG) and other areas 
to support the strengthening of the United States– 
Israel commercial relationship and combat any com-
mercial discrimination against Israel; 
(7) supports efforts to prevent investigations or 
prosecutions by governments or international organi-
zations of United States persons on the sole basis of
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such persons doing business with Israel, with Israeli 
entities, or in territories controlled by Israel; and 
(8) supports States of the United States exam-
ining a company’s promotion or compliance with 
unsanctioned boycotts, divestment from, or sanctions 
against Israel as part of its consideration in award-
ing grants and contracts and supports the divestment 
of State assets from companies that support or pro-
mote actions to boycott, divest from, or sanction 
Israel. 
TITLE X—OFFSETS 
SEC. 1001. REVOCATION OR DENIAL OF PASSPORT IN CASE 
OF CERTAIN UNPAID TAXES. 
(a) IN GENERAL.—Subchapter D of chapter 75 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new section: 
‘‘SEC. 7345. REVOCATION OR DENIAL OF PASSPORT IN CASE 
OF CERTAIN TAX DELINQUENCIES. 
‘‘(a) IN GENERAL.—If the Secretary receives certifi-
cation by the Commissioner of Internal Revenue that any 
individual has a seriously delinquent tax debt in an 
amount in excess of $50,000, the Secretary shall transmit 
such certification to the Secretary of State for action with 
respect to denial, revocation, or limitation of a passport
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pursuant to section 1001(d) of the Trade Facilitation and 
Trade Enforcement Act of 2015. 
‘‘(b) SERIOUSLY DELINQUENT TAX DEBT.—For pur-
poses of this section, the term ‘seriously delinquent tax debt’ 
means an outstanding debt under this title for which a no-
tice of lien has been filed in public records pursuant to sec-
tion 6323 or a notice of levy has been filed pursuant to 
section 6331, except that such term does not include— 
‘‘(1) a debt that is being paid in a timely man-
ner pursuant to an agreement under section 6159 or 
7122, and 
‘‘(2) a debt with respect to which collection is 
suspended because a collection due process hearing 
under section 6330, or relief under subsection (b), (c), 
or (f) of section 6015, is requested or pending. 
‘‘(c) ADJUSTMENT FOR INFLATION.—In the case of a 
calendar year beginning after 2016, the dollar amount in 
subsection (a) shall be increased by an amount equal to— 
‘‘(1) such dollar amount, multiplied by 
‘‘(2) the cost-of-living adjustment determined 
under section 1(f)(3) for the calendar year, deter-
mined by substituting ‘calendar year 2015’ for ‘cal-
endar year 1992’ in subparagraph (B) thereof.
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If any amount as adjusted under the preceding sentence is 
not a multiple of $1,000, such amount shall be rounded to 
the next highest multiple of $1,000.’’. 
(b) CLERICAL AMENDMENT.—The table of sections for 
subchapter D of chapter 75 of the Internal Revenue Code 
of 1986 is amended by adding at the end the following new 
item: 
‘‘Sec. 7345. Revocation or denial of passport in case of certain tax delin-
quencies.’’. 
(c) AUTHORITY FOR INFORMATION SHARING.— 
(1) IN GENERAL.—Subsection (l) of section 6103 
of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new paragraph: 
‘‘(23) DISCLOSURE OF RETURN INFORMATION TO 
DEPARTMENT OF STATE FOR PURPOSES OF PASSPORT 
REVOCATION UNDER SECTION 7345.— 
‘‘(A) IN
GENERAL.—The Secretary shall, 
upon receiving a certification described in sec-
tion 7345, disclose to the Secretary of State re-
turn information with respect to a taxpayer who 
has a seriously delinquent tax debt described in 
such section. Such return information shall be 
limited to— 
‘‘(i) the taxpayer identity information 
with respect to such taxpayer, and
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‘‘(ii) the amount of such seriously de-
linquent tax debt. 
‘‘(B) RESTRICTION
ON
DISCLOSURE.—Re-
turn information disclosed under subparagraph 
(A) may be used by officers and employees of the 
Department of State for the purposes of, and to 
the extent necessary in, carrying out the require-
ments of section 1001(d) of the Trade Facilita-
tion and Trade Enforcement Act of 2015.’’. 
(2) CONFORMING AMENDMENT.—Paragraph (4) 
of section 6103(p) of such Code is amended by strik-
ing ‘‘or (22)’’ each place it appears in subparagraph 
(F)(ii) and in the matter preceding subparagraph (A) 
and inserting ‘‘(22), or (23)’’. 
(d) AUTHORITY TO DENY OR REVOKE PASSPORT.— 
(1) DENIAL.— 
(A) IN
GENERAL.—Except as provided 
under subparagraph (B), upon receiving a cer-
tification described in section 7345 of the Inter-
nal Revenue Code of 1986 from the Secretary of 
the Treasury, the Secretary of State shall not 
issue a passport to any individual who has a se-
riously delinquent tax debt described in such sec-
tion.
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(B) EMERGENCY AND HUMANITARIAN SITU-
ATIONS.—Notwithstanding 
subparagraph 
(A), 
the Secretary of State may issue a passport, in 
emergency circumstances or for humanitarian 
reasons, to an individual described in such sub-
paragraph. 
(2) REVOCATION.— 
(A) IN GENERAL.—The Secretary of State 
may revoke a passport previously issued to any 
individual described in paragraph (1)(A). 
(B) LIMITATION FOR RETURN TO UNITED 
STATES.—If the Secretary of State decides to re-
voke a passport under subparagraph (A), the 
Secretary of State, before revocation, may— 
(i) limit a previously issued passport 
only for return travel to the United States; 
or 
(ii) issue a limited passport that only 
permits return travel to the United States. 
(3) HOLD
HARMLESS.—The Secretary of the 
Treasury and the Secretary of State shall not be lia-
ble to an individual for any action with respect to a 
certification by the Commissioner of Internal Revenue 
under section 7345 of the Internal Revenue Code of 
1986.
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(e) REVOCATION OR DENIAL OF PASSPORT IN CASE OF 
INDIVIDUAL WITHOUT SOCIAL SECURITY ACCOUNT NUM-
BER.— 
(1) DENIAL.— 
(A) IN
GENERAL.—Except as provided 
under subparagraph (B), upon receiving an ap-
plication for a passport from an individual that 
either— 
(i) does not include the social security 
account number issued to that individual, 
or 
(ii) includes an incorrect or invalid so-
cial 
security 
number 
willfully, 
inten-
tionally, negligently, or recklessly provided 
by such individual, 
the Secretary of State is authorized to deny such 
application and is authorized to not issue a 
passport to the individual. 
(B) EMERGENCY AND HUMANITARIAN SITU-
ATIONS.—Notwithstanding 
subparagraph 
(A), 
the Secretary of State may issue a passport, in 
emergency circumstances or for humanitarian 
reasons, to an individual described in subpara-
graph (A). 
(2) REVOCATION.—
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(A) IN GENERAL.—The Secretary of State 
may revoke a passport previously issued to any 
individual described in paragraph (1)(A). 
(B) LIMITATION FOR RETURN TO UNITED 
STATES.—If the Secretary of State decides to re-
voke a passport under subparagraph (A), the 
Secretary of State, before revocation, may— 
(i) limit a previously issued passport 
only for return travel to the United States; 
or 
(ii) issue a limited passport that only 
permits return travel to the United States. 
(f) EFFECTIVE DATE.—The provisions of, and amend-
ments made by, this section shall take effect on January 
1, 2016. 
SEC. 1002. CUSTOMS USER FEES. 
(a) IN GENERAL.—Section 13031(j)(3) of the Consoli-
dated Omnibus Budget Reconciliation Act of 1985 (19 
U.S.C. 58c(j)(3)) is amended by adding at the end the fol-
lowing: 
‘‘(C) Fees may be charged under paragraphs (9) and 
(10) of subsection (a) during the period beginning on July 
8, 2025, and ending on July 28, 2025.’’. 
(b) RATE FOR MERCHANDISE PROCESSING FEES.— 
Section 503 of the United States–Korea Free Trade Agree-
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ment Implementation Act (Public Law 112–41; 125 Stat. 
460) is amended— 
(1) by striking ‘‘For the period’’ and inserting 
‘‘(a) IN GENERAL.—For the period’’; and 
(2) by adding at the end the following: 
‘‘(b) ADDITIONAL PERIOD.—For the period beginning 
on July 1, 2025, and ending on July 14, 2025, section 
13031(a)(9) of the Consolidated Omnibus Budget Reconcili-
ation 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’.’’. 
Amend the title so as to read: ‘‘An Act to reauthor-
ize trade facilitation and trade enforcement functions and 
activities, and for other purposes.’’. 
Attest: 
Secretary.