a collar into which is incorporated at least one draw 
cord, adjustment tab, elastic, or similar component, to 
allow volume adjustments around a helmet, or the 
crown of the head, neck, or face. 
‘‘(x) The terms ‘adjustable powder skirt’ and 
‘inner protective skirt’ refer to a partial lower inner 
lining with means of tightening around the waist for 
additional protection from the elements. 
‘‘(xi) The term ‘arm gusset’ means construction 
at the arm of a gusset that utilizes an extra fabric 
piece in the underarm, usually diamond- or tri-
angular-shaped, designed, or patterned to allow ra-
dial arm movement. 
‘‘(xii) The term ‘radial arm movement’ refers to 
unrestricted, 180-degree range of motion for the arm 
while wearing performance outerwear. 
‘‘(xiii) The term ‘odor control technology’ means 
the incorporation into a fabric or garment of mate-
rials, including, but not limited to, activated carbon, 
silver, copper, or any combination thereof, capable of 
adsorbing, absorbing, or reacting with human odors, 
or effective in reducing the growth of odor-causing 
bacteria. 
‘‘(xiv) The term ‘occupational outerwear’ means 
outerwear garments, including uniforms, designed or
marketed for use in the workplace or at a worksite to 
provide durable protection from cold or inclement 
weather and/or workplace hazards, such as fire, elec-
trical, abrasion, or chemical hazards, or impacts, 
cuts, punctures, or similar hazards. 
‘‘(c) Notwithstanding subdivision (b)(i) of this Note, 
for purposes of this chapter, Notes 1 and 2(a)(1) to chapter 
59 and Note 1(c) to chapter 60 shall be disregarded in 
classifying goods as ‘recreational performance outerwear’. 
‘‘(d) For purposes of this chapter, the importer of 
record shall maintain internal import records that specify 
upon entry whether garments claimed as recreational per-
formance outerwear have an outer surface that is water re-
sistant, treated with plastics, or a combination thereof, and 
shall further enumerate the specific features that make the 
garments eligible to be classified as recreational perform-
ance outerwear.’’. 
(b) TARIFF CLASSIFICATIONS.—Chapter 62 of the 
Harmonized Tariff Schedule of the United States is amend-
ed as follows: 
(1) By striking subheading 6201.11.00 and in-
serting the following, with the article description for 
subheading 6201.11 having the same degree of inden-
tation as the article description for subheading
6201.11.00 (as in effect on the day before the date of 
the enactment of this Act): 
‘‘ 
6201.11 
Of wool or fine animal hair: 
6201.11.05 
Recreational performance 
outerwear ..............................
41¢/kg + 
16.3% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
8% (AU) 
16.4¢/kg + 
6.5% (OM) 
52.9¢/kg + 58.5% 
6201.11.10 
Other ......................................
41¢/kg + 
16.3% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
8% (AU) 
16.4¢/kg + 
6.5% (OM) 
52.9¢/kg + 58.5% 
’’. 
(2) By striking subheadings 6201.12.10 and 
6201.12.20 and inserting the following, with the arti-
cle description for subheading 6201.12.05 having the 
same degree of indentation as the article description 
for subheading 6201.12.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6201.12.05 
Recreational performance outerwear 
9.4% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
60% 
Other: 
6201.12.10 
Containing 15 percent or more by 
weight of down and waterfowl 
plumage and of which down com-
prises 35 percent or more by 
weight; containing 10 percent or 
more by weight of down ................
4.4% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
3.9% (AU) 
60% 
6201.12.20 
Other ...............................................
9.4% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
’’.
(3) By striking subheadings 6201.13.10 through 
6201.13.40 and inserting the following, with the arti-
cle description for subheading 6201.13.05 having the 
same degree of indentation as the article description 
for subheading 6201.13.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6201.13.05 
Recreational performance out-
erwear ........................................
27.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
Other: 
6201.13.10 
Containing 15 percent or 
more by weight of down and 
waterfowl plumage and of 
which down comprises 35 
percent or more by weight; 
containing 10 percent or 
more by weight of down .......
4.4% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
3.9% (AU) 
60% 
Other: 
6201.13.30 
Containing 36 percent or 
more by weight of wool or 
fine animal hair ...............
49.7¢/kg + 
19.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
52.9¢/kg + 58.5% 
6201.13.40 
Other .................................
27.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
’’. 
(4) By striking subheadings 6201.19.10 and 
6201.19.90 and inserting the following, with the arti-
cle description for subheading 6201.19.05 having the 
same degree of indentation as the article description 
for subheading 6201.19.10 (as in effect on the day be-
fore the date of the enactment of this Act):
‘‘ 
6201.19.05 
Recreational performance outerwear 
2.8% 
Free (AU, BH, 
CA, CL, CO, 
E*, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
35% 
Other: 
6201.19.10 
Containing 70 percent or more by 
weight of silk or silk waste ...........
Free 
35% 
6201.19.90 
Other ...............................................
2.8% 
Free (AU, BH, 
CA, CL, CO, 
E*, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
35% 
’’. 
(5) By striking subheadings 6201.91.10 and 
6201.91.20 and inserting the following, with the arti-
cle description for subheading 6201.91.05 having the 
same degree of indentation as the article description 
for subheading 6201.91.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6201.91.05 
Recreational performance out-
erwear ........................................
49.7¢/kg + 
19.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
8% (AU) 
19.8¢/kg + 
7.8% (OM) 
58.5% 
Other: 
6201.91.10 
Padded, sleeveless jackets .....
8.5% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
7.6% (AU) 
3.4% (OM) 
58.5% 
6201.91.20 
Other ......................................
49.7¢/kg + 
19.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
8% (AU) 
19.8¢/kg + 
7.8% (OM) 
52.9¢/kg + 58.5% 
’’. 
(6) By striking subheadings 6201.92.10 through 
6201.92.20 and inserting the following, with the arti-
cle description for subheading 6201.92.05 having the 
same degree of indentation as the article description
for subheading 6201.92.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6201.92.05 
Recreational performance outerwear 
9.4% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
Other: 
6201.92.10 
Containing 15 percent or more by 
weight of down and waterfowl 
plumage and of which down com-
prises 35 percent or more by 
weight; containing 10 percent or 
more by weight of down ................
4.4% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
3.9% (AU) 
60% 
Other: 
6201.92.15 
Water resistant ..........................
6.2% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
5.5% (AU) 
37.5% 
6201.92.20 
Other ...........................................
9.4% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
’’. 
(7) By striking subheadings 6201.93.10 through 
6201.93.35 and inserting the following, with the arti-
cle description for subheading 6201.93.05 having the 
same degree of indentation as the article description 
for subheading 6201.93.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6201.93.05 
Recreational performance out-
erwear ........................................
27.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
Other:
6201.93.10 
Containing 15 percent or 
more by weight of down and 
waterfowl plumage and of 
which down comprises 35 
percent or more by weight; 
containing 10 percent or 
more by weight of down .......
4.4% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
3.9% (AU) 
60% 
Other: 
6201.93.20 
Padded, sleeveless jackets
14.9% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
76% 
Other: 
6201.93.25 
Containing 36 percent 
or more by weight of 
wool or fine animal 
hair ................................
49.5¢/kg + 
19.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
52.9¢/kg + 58.5% 
Other: 
6201.93.30 
Water resistant .........
7.1% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
6.3% (AU) 
65% 
6201.93.35 
Other .........................
27.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
’’. 
(8) By striking subheadings 6201.99.10 and 
6201.99.90 and inserting the following, with the arti-
cle description for subheading 6201.99.05 having the 
same degree of indentation as the article description 
for subheading 6201.99.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6201.99.05 
Recreational performance outerwear 
4.2% 
Free (BH, CA, 
CL, CO, E*, 
IL, JO, KR, 
MA, MX, OM, 
P, PA, PE, SG) 
3.7% (AU) 
35% 
Other: 
6201.99.10 
Containing 70 percent or more by 
weight of silk or silk waste ...........
Free 
35%
6201.99.90 
Other ...............................................
4.2% 
Free (BH, CA, 
CL, CO, E*, 
IL, JO, KR, 
MA, MX, OM, 
P, PA, PE, SG) 
3.7% (AU) 
35% 
’’. 
(9) By striking subheading 6202.11.00 and in-
serting the following, with the article description for 
subheading 6202.11 having the same degree of inden-
tation as the article description for subheading 
6202.11.00 (as in effect on the day before the date of 
the enactment of this Act): 
‘‘ 
6202.11 
Of wool or fine animal hair: 
6202.11.05 
Recreational performance 
outerwear ..............................
41¢/kg + 
16.3% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
8% (AU) 
16.4¢/kg + 
6.5% (OM) 
46.3¢/kg + 58.5% 
6202.11.10 
Other ......................................
41¢/kg + 
16.3% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
8% (AU) 
16.4¢/kg + 
6.5% (OM) 
46.3¢/kg + 58.5% 
’’. 
(10) By striking subheadings 6202.12.10 and 
6202.12.20 and inserting the following, with the arti-
cle description for subheading 6202.12.05 having the 
same degree of indentation as the article description 
for subheading 6202.12.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6202.12.05 
Recreational performance outerwear 
8.9% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
Other:
6202.12.10 
Containing 15 percent or more by 
weight of down and waterfowl 
plumage and of which down com-
prises 35 percent or more by 
weight; containing 10 percent or 
more by weight of down ................
4.4% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
3.9% (AU) 
60% 
6202.12.20 
Other ...............................................
8.9% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
’’. 
(11) By striking subheadings 6202.13.10 through 
6202.13.40 and inserting the following, with the arti-
cle description for subheading 6202.13.05 having the 
same degree of indentation as the article description 
for subheading 6202.13.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6202.13.05 
Recreational performance out-
erwear ........................................
27.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
Other: 
6202.13.10 
Containing 15 percent or 
more by weight of down and 
waterfowl plumage and of 
which down comprises 35 
percent or more by weight; 
containing 10 percent or 
more by weight of down .......
4.4% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
3.9% (AU) 
60% 
Other: 
6202.13.30 
Containing 36 percent or 
more by weight of wool or 
fine animal hair ...............
43.5¢/kg + 
19.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
46.3¢/kg + 58.5% 
6202.13.40 
Other .................................
27.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
’’.
(12) By striking subheadings 6202.19.10 and 
6202.19.90 and inserting the following, with the arti-
cle description for subheading 6202.19.05 having the 
same degree of indentation as the article description 
for subheading 6202.19.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6202.19.05 
Recreational performance outerwear 
2.8% 
Free (AU, BH, 
CA, CL, CO, 
E*, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
35% 
Other: 
6202.19.10 
Containing 70 percent or more by 
weight or silk or silk waste ...........
Free 
35% 
6202.19.90 
Other ...............................................
2.8% 
Free (AU, BH, 
CA, CL, CO, 
E*, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
35% 
’’. 
(13) By striking subheadings 6202.91.10 and 
6202.91.20 and inserting the following, with the arti-
cle description for subheading 6202.91.05 having the 
same degree of indentation as the article description 
for subheading 6202.91.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6202.91.05 
Recreational performance out-
erwear ........................................
36¢/kg + 
16.3% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
8% (AU) 
14.4¢/kg + 
6.5% (OM) 
58.5% 
Other: 
6202.91.10 
Padded, sleeveless jackets .....
14% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
8% (AU) 
5.6% (OM) 
58.5%
6202.91.20 
Other ......................................
36¢/kg + 
16.3% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
8% (AU) 
14.4¢/kg + 
6.5% (OM) 
46.3¢/kg + 58.5% 
’’. 
(14) By striking subheadings 6202.92.10 through 
6202.92.20 and inserting the following, with the arti-
cle description for subheading 6202.92.05 having the 
same degree of indentation as the article description 
for subheading 6202.92.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6202.92.05 
Recreational performance outerwear 
8.9% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
Other: 
6202.92.10 
Containing 15 percent or more by 
weight of down and waterfowl 
plumage and of which down com-
prises 35 percent or more by 
weight; containing 10 percent or 
more by weight of down ................
4.4% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
3.9% (AU) 
60% 
Other: 
6202.92.15 
Water resistant ..........................
6.2% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
5.5% (AU) 
37.5% 
6202.92.20 
Other ...........................................
8.9% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
’’. 
(15) By striking subheadings 6202.93.10 through 
6202.93.50 and inserting the following, with the arti-
cle description for subheading 6202.93.05 having the 
same degree of indentation as the article description
for subheading 6202.93.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6202.93.05 
Recreational performance out-
erwear ........................................
27.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
Other: 
6202.93.10 
Containing 15 percent or 
more by weight of down and 
waterfowl plumage and of 
which down comprises 35 
percent or more by weight; 
containing 10 percent or 
more by weight of down .......
4.4% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
3.9% (AU) 
60% 
Other: 
6202.93.20 
Padded, sleeveless jackets
14.9% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
76% 
Other: 
6202.93.40 
Containing 36 percent 
or more by weight of 
wool or fine animal 
hair ................................
43.4¢/kg + 
19.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
46.3¢/kg + 58.5% 
Other: 
6202.93.45 
Water resistant .........
7.1% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
6.3% (AU) 
65% 
6202.93.50 
Other .........................
27.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
’’. 
(16) By striking subheadings 6202.99.10 and 
6202.99.90 and inserting the following, with the arti-
cle description for subheading 6202.99.05 having the 
same degree of indentation as the article description
for subheading 6202.99.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6202.99.05 
Recreational performance outerwear 
2.8% 
Free (AU, BH, 
CA, CL, CO, 
E*, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
35% 
Other: 
6202.99.10 
Containing 70 percent or more by 
weight of silk or silk waste ...........
Free 
35% 
6202.99.90 
Other ...............................................
2.8% 
Free (AU, BH, 
CA, CL, CO, 
E*, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
35% 
’’. 
(17) By striking subheadings 6203.41 and 
6203.41.05, and the superior text to subheading 
6203.41.05, and inserting the following, with the arti-
cle description for subheading 6203.41 having the 
same degree of indentation as the article description 
for subheading 6203.41 (as in effect on the day before 
the date of the enactment of this Act): 
‘‘ 
6203.41 
Of wool or fine animal hair: 
6203.41.05 
Recreational performance 
outerwear ..............................
41.9¢/kg + 
16.3% 
Free (BH, CA, 
CL, CO,IL, 
JO,KR, 
MA,MX, P, PA, 
PE, SG) 
8% (AU) 
16.7¢/kg + 
6.5% (OM) 
52.9¢/kg + 58.5% 
Trousers, breeches and 
shorts: 
6203.41.10 
Trousers and breeches, 
containing elastomeric 
fiber, water resistant, 
without belt loops, weigh-
ing more than 9 kg per 
dozen ..................................
7.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
6.8% (AU) 
3% (OM) 
52.9¢/kg + 58.5% 
’’.
(18) By striking subheadings 6203.42.10 through 
6203.42.40 and inserting the following, with the arti-
cle description for subheading 6203.42.05 having the 
same degree of indentation as the article description 
for subheading 6203.42.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6203.42.05 
Recreational performance outerwear 
16.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
11.6% (KR) 
90% 
Other: 
6203.42.10 
Containing 15 percent or more by 
weight of down and waterfowl 
plumage and of which down com-
prises 35 percent or more by 
weight; containing 10 percent or 
more by weight of down ................
Free 
60% 
Other: 
6203.42.20 
Bib and brace overalls ..............
10.3% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
6203.42.40 
Other ...........................................
16.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
11.6% (KR) 
90% 
’’. 
(19) By striking subheadings 6203.43.10 through 
6203.43.40 and inserting the following, with the arti-
cle description for subheading 6203.43.05 having the 
same degree of indentation as the article description 
for subheading 6203.43.10 (as in effect on the day be-
fore the date of the enactment of this Act):
‘‘ 
6203.43.05 
Recreational performance out-
erwear ........................................
27.9% 
Free (BH, CA, 
CL, CO, IL, 
JO, MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
11.1% (KR) 
90% 
Other: 
6203.43.10 
Containing 15 percent or 
more by weight of down and 
waterfowl plumage and of 
which down comprises 35 
percent or more by weight; 
containing 10 percent or 
more by weight of down .......
Free 
60% 
Other: 
Bib and brace overalls: 
6203.43.15 
Water resistant .............
7.1% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
6.3% (AU) 
65% 
6203.43.20 
Other .............................
14.9% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
76% 
Other: 
6203.43.25 
Certified hand-loomed 
and folklore products ...
12.2% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
76% 
Other: 
6203.43.30 
Containing 36 per-
cent or more by 
weight of wool or fine 
animal hair ..............
49.6¢/kg + 
19.7% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
52.9¢/kg + 58.5% 
Other: 
6203.43.35 
Water resistant 
trousers or breech-
es ...........................
7.1% 
Free (BH, CA, 
CL, CO, IL, 
JO, MA, MX, 
OM, P, PA, 
PE, SG) 
6.3% (AU) 
2.8% (KR) 
65% 
6203.43.40 
Other .....................
27.9% 
Free (BH, CA, 
CL, CO, IL, 
JO, MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
11.1% (KR) 
90% 
’’. 
(20) By striking subheadings 6203.49 through 
6203.49.80 and inserting the following, with the arti-
cle description for subheading 6203.49 having the 
same degree of indentation as the article description 
for subheading 6203.49 (as in effect on the day before 
the date of the enactment of this Act): 
‘‘ 
6203.49 
Of other textile materials: 
6203.49.05 
Recreational performance outer-
wear ................................................
2.8% 
Free (AU, BH, 
CA, CL, CO, 
E*, IL, JO, 
MA, MX, OM, 
P, PA, PE, SG) 
1.1% (KR) 
35% 
Other: 
Of artificial fibers: 
6203.49.10 
Bib and brace overalls ..........
8.5% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
7.6% (AU) 
76% 
Trousers, breeches and shorts: 
6203.49.15 
Certified hand-loomed and 
folklore products ................
12.2% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
76% 
6203.49.20 
Other ..................................
27.9% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
6203.49.40 
Containing 70 percent or more 
by weight of silk or silk waste ..
Free 
35% 
6203.49.80 
Other ...........................................
2.8% 
Free (AU, BH, 
CA, CL, CO, 
E*, IL, JO, 
MA, MX, OM, 
P, PA, PE, SG) 
1.1% (KR) 
35% 
’’. 
(21) By striking subheadings 6204.61.10 and 
6204.61.90 and inserting the following, with the arti-
cle description for subheading 6204.61.05 having the 
same degree of indentation as the article description 
for subheading 6204.61.10 (as in effect on the day be-
fore the date of the enactment of this Act):
‘‘ 
6204.61.05 
Recreational performance outerwear 
13.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
5.4% (OM) 
8% (AU) 
58.5% 
Other: 
6204.61.10 
Trousers and breeches, containing 
elastomeric fiber, water resistant, 
without belt loops, weighing more 
than 6 kg per dozen .......................
7.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
3% (OM) 
6.8% (AU) 
58.5% 
6204.61.90 
Other ...............................................
13.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
5.4% (OM) 
8% (AU) 
58.5% 
’’. 
(22) By striking subheadings 6204.62.10 through 
6204.62.40 and inserting the following, with the arti-
cle description for subheading 6204.62.05 having the 
same degree of indentation as the article description 
for subheading 6204.62.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6204.62.05 
Recreational performance outerwear 
16.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
11.6% (KR) 
90% 
Other: 
6204.62.10 
Containing 15 percent or more by 
weight of down and waterfowl 
plumage and of which down com-
prises 35 percent or more by 
weight; containing 10 percent or 
more by weight of down ................
Free 
60% 
Other: 
6204.62.20 
Bib and brace overalls ..............
8.9% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
Other:
6204.62.30 
Certified hand-loomed and 
folklore products ....................
7.1% 
Free (BH, CA, 
CL, CO, E, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
6.3% (AU) 
37.5% 
6204.62.40 
Other .......................................
16.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
11.6% (KR) 
90% 
’’. 
(23) By striking subheadings 6204.63.10 through 
6204.63.35 and inserting the following, with the arti-
cle description for subheading 6204.63.05 having the 
same degree of indentation as the article description 
for subheading 6204.63.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6204.63.05 
Recreational performance outerwear 
28.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
11.4% (KR) 
90% 
Other: 
6204.63.10 
Containing 15 percent or more by 
weight of down and waterfowl 
plumage and of which down com-
prises 35 percent or more by 
weight; containing 10 percent or 
more by weight of down ................
Free 
60% 
Other: 
Bib and brace overalls: 
6204.63.12 
Water resistant ......................
7.1% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
6.3% (AU) 
65% 
6204.63.15 
Other .......................................
14.9% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
76% 
6204.63.20 
Certified hand-loomed and folk-
lore products ..............................
11.3% 
Free (BH, CA, 
CL, CO, E, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
76% 
Other:
6204.63.25 
Containing 36 percent or 
more by weight of wool or 
fine animal hair ....................
13.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
58.5% 
Other: 
6204.63.30 
Water resistant trousers or 
breeches ...............................
7.1% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
6.3% (AU) 
65% 
6204.63.35 
Other ..................................
28.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, MA, MX, 
OM, P, PA, 
PE, SG) 
8% (AU) 
11.4% (KR) 
90% 
’’. 
(24) By striking subheadings 6204.69 through 
6204.69.90 and inserting the following, with the arti-
cle description for subheading 6204.69 having the 
same degree of indentation as the article description 
for subheading 6204.69 (as in effect on the day before 
the date of the enactment of this Act): 
‘‘ 
6204.69 
Of other textile materials: 
6204.69.05 
Recreational performance outer-
wear ................................................
2.8% 
Free (AU, BH, 
CA, CL, CO, 
E*, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
35% 
Other: 
Of artificial fibers: 
6204.69.10 
Bib and brace overalls ..........
13.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
76% 
Trousers, breeches and shorts: 
6204.69.20 
Containing 36 percent or 
more by weight of wool or 
fine animal hair ................
13.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
58.5%
6204.69.25 
Other ..................................
28.6% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
8% (AU) 
90% 
Of silk or silk waste: 
6204.69.40 
Containing 70 percent or 
more by weight of silk or silk 
waste .......................................
1.1% 
Free (AU, BH, 
CA, CL, CO, E, 
IL, J, JO, KR, 
MA, MX, OM, 
P, PA, PE, SG) 
65% 
6204.69.60 
Other .......................................
7.1% 
Free (BH, CA, 
CL, CO, E*, 
IL, JO, KR, 
MA, MX, OM, 
P, PA, PE, SG) 
6.3% (AU) 
65% 
6204.69.90 
Other ...........................................
2.8% 
Free (AU, BH, 
CA, CL, CO, 
E*, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
35% 
’’. 
(25) By striking subheadings 6210.40.30 and 
6210.40.50 and inserting the following, with the arti-
cle description for subheading 6210.40.05 having the 
same degree of indentation as the article description 
for subheading 6210.40.30 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6210.40.05 
Recreational performance outerwear 
7.1% 
Free (AU, BH, 
CA, CL, IL, 
JO, KR, MA, 
MX, OM, P, 
PE, SG) 
65% 
Other: 
6210.40.30 
Having an outer surface impreg-
nated, coated, covered or lami-
nated with rubber or plastics ma-
terial which completely obscures 
the underlying fabric .....................
3.8% 
Free (AU, BH, 
CA, CL, IL, 
JO, KR, MA, 
MX, OM, P, 
PE, SG) 
65% 
6210.40.50 
Other ...............................................
7.1% 
Free (AU, BH, 
CA, CL, IL, 
JO, KR, MA, 
MX, OM, P, 
PE, SG) 
65% 
’’. 
(26) By striking subheadings 6210.50.30 and 
6210.50.50 and inserting the following, with the arti-
cle description for subheading 6210.50.05 having the 
same degree of indentation as the article description 
for subheading 6210.50.30 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6210.50.05 
Recreational performance outerwear 
7.1% 
Free (AU, BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, OM, 
P, PE, SG) 
65% 
Other: 
6210.50.30 
Having an outer surface impreg- 
nated, coated, covered or lami-
nated with rubber or plastics ma-
terial which completely obscures 
the underlying fabric .....................
3.8% 
Free (AU, BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, OM, 
P, PE, SG) 
65% 
6210.50.50 
Other ...............................................
7.1% 
Free (AU, BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, OM, 
P, PE, SG) 
65% 
’’. 
(27) By striking subheading 6211.32.00 and in-
serting the following, with the article description for 
subheading 6211.32 having the same degree of inden-
tation as the article description for subheading 
6211.32.00 (as in effect on the day before the date of 
the enactment of this Act): 
‘‘ 
6211.32 
Of cotton: 
6211.32.05 
Recreational performance outer-
wear ................................................
8.1% 
Free (AU, BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, OM, 
P, PA, PE, SG) 
90% 
6211.32.10 
Other ...............................................
8.1% 
Free (AU, BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, OM, 
P, PA, PE, SG) 
90% 
’’. 
(28) By striking subheading 6211.33.00 and in-
serting the following, with the article description for 
subheading 6211.33 having the same degree of inden-
(30) By striking subheading 6211.42.00 and in-
serting the following, with the article description for 
subheading 6211.42 having the same degree of inden-
tation as the article description for subheading 
6211.42.00 (as in effect on the day before the date of 
the enactment of this Act): 
‘‘ 
6211.42 
Of cotton: 
6211.42.05 
Recreational performance outer-
wear ................................................
8.1% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
7.2% (AU) 
90% 
6211.42.10 
Other ...............................................
8.1% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, OM, P, 
PA, PE, SG) 
7.2% (AU) 
90% 
’’. 
(31) By striking subheading 6211.43.00 and in-
serting the following, with the article description for 
subheading 6211.43 having the same degree of inden-
tation as the article description for subheading 
6211.43.00 (as in effect on the day before the date of 
the enactment of this Act): 
‘‘ 
6211.43 
Of man-made fibers: 
6211.43.05 
Recreational performance outer-
wear ................................................
16% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
8% (AU) 
6.4% (OM) 
90% 
6211.43.10 
Other ...............................................
16% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
8% (AU) 
6.4% (OM) 
90% 
’’.
(32) By striking subheadings 6211.49.10 through 
6211.49.90 and inserting the following, with the arti-
cle description for subheading 6211.49.05 having the 
same degree of indentation as the article description 
for subheading 6211.49.10 (as in effect on the day be-
fore the date of the enactment of this Act): 
‘‘ 
6211.49.05 
Recreational performance outerwear 
7.3% 
Free (BH, CA, 
CL, CO, E, IL, 
JO, MA, MX, 
OM, P, PA, 
PE, SG) 
6.5% (AU) 
2.9% (KR) 
35% 
Other: 
6211.49.10 
Containing 70 percent or more by 
weight of silk or silk waste ...........
1.2% 
Free (AU, BH, 
CA, CL, CO, E, 
IL, JO, KR, 
MA, MX, OM, 
P, PA, PE, SG) 
35% 
6211.49.41 
Of wool or fine animal hair .........
12% 
Free (BH, CA, 
CL, CO, IL, 
JO, KR, MA, 
MX, P, PA, 
PE, SG) 
4.8% (OM) 
8% (AU) 
58.5% 
6211.49.90 
Other ...............................................
7.3% 
Free (BH, CA, 
CL, CO, E, IL, 
JO, MA, MX, 
OM, P, PA, 
PE, SG) 
6.5% (AU) 
2.9% (KR) 
35% 
’’. 
SEC. 402. DUTY TREATMENT OF PROTECTIVE ACTIVE FOOT-
WEAR. 
(a) DEFINITION
OF
PROTECTIVE
ACTIVE
FOOT-
WEAR.—The Additional U.S. Notes to chapter 64 of the 
Harmonized Tariff Schedule of the United States are 
amended by adding at the end the following: 
‘‘6. For the purposes of subheadings 6402.91.42 and 
6402.99.32, the term ‘protective active footwear’ means foot-
wear (other than footwear described in Subheading Note 1)
that is designed for outdoor activities, such as hiking shoes, 
trekking shoes, running shoes, and trail running shoes, the 
foregoing valued over $24/pair and which provides protec-
tion against water that is imparted by the use of a coated 
or laminated textile fabric.’’. 
(b) DUTY
TREATMENT
FOR
PROTECTIVE
ACTIVE 
FOOTWEAR.—Chapter 64 of the Harmonized Tariff Sched-
ule of the United States is amended as follows: 
(1) By inserting after subheading 6402.91.40 the 
following new subheading, with the article description 
for subheading 6402.91.42 having the same degree of 
indentation as the article description for subheading 
6402.91.40: 
‘‘ 
6402.91.42 
Protective active footwear (except 
footwear with waterproof molded 
bottoms, including bottoms com-
prising an outer sole and all or part 
of the upper and except footwear 
with insulation that provides protec-
tion against cold weather), whose 
height from the bottom of the outer 
sole to the top of the upper does not 
exceed 15.34 cm ..................................
20% 
Free (AU, BH, 
CA, CL, D, E, 
IL, JO, KR, 
MA, MX, OM, 
P, PA, PE, R, 
SG)
35% 
’’. 
(2) By inserting immediately preceding sub-
heading 6402.99.33 the following new subheading, 
with the article description for subheading 6402.99.32 
having the same degree of indentation as the article 
description for subheading 6402.99.33:
‘‘ 
6402.99.32 
Protective active footwear .................
20% 
Free (AU, BH, 
CA, CL, D, IL, 
JO, MA, MX, 
P) 
1% (PA) 
6% (OM) 
6% (PE) 
12% (CO) 
20% (KR) 
35% 
’’. 
(c) STAGED RATE REDUCTIONS.—The staged reduc-
tions in special rates of duty proclaimed for subheading 
6402.99.90 of the Harmonized Tariff Schedule of the United 
States before the date of the enactment of this Act shall be 
applied to subheading 6402.99.32 of such Schedule, as 
added by subsection (b)(2), beginning in calendar year 
2016. 
SEC. 403. EFFECTIVE DATE. 
This title and the amendments made by this title 
shall— 
(1) take effect on the 15th day after the date of 
the enactment of this Act; and 
(2) apply to articles entered, or withdrawn from 
warehouse for consumption, on or after such 15th 
day. 
TITLE V—MISCELLANEOUS 
PROVISIONS 
SEC. 501. REPORT ON CONTRIBUTION OF TRADE PREF-
ERENCE PROGRAMS TO REDUCING POVERTY 
AND ELIMINATING HUNGER. 
Not later than 1 year after the date of the enactment 
of this Act, the President shall submit to Congress a report
assessing the contribution of the trade preference programs 
of the United States, including the Generalized System of 
Preferences under title V of the Trade Act of 1974 (19 
U.S.C. 2461 et seq.), the African Growth and Opportunity 
Act (19 U.S.C. 3701 et seq.), and the Caribbean Basin Eco-
nomic Recovery Act (19 U.S.C. 2701 et seq.), to the reduc-
tion of poverty and the elimination of hunger. 
TITLE VI—OFFSETS 
SEC. 601. CUSTOMS USER FEES. 
(a) IN GENERAL.—Section 13031(j)(3)(A) of the Con-
solidated 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 Agree-
ment Implementation Act (Public Law 112–41; 125 Stat. 
460) is amended by striking ‘‘June 30, 2021’’ and inserting 
‘‘June 30, 2025’’. 
SEC. 602. 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 billion (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 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. 
SEC. 603. ELIMINATION OF MODIFICATION OF THE MEDI-
CARE SEQUESTER FOR FISCAL YEAR 2024. 
(a) IN GENERAL.—Subject to subsection (b), section 
251A(6)(D)(ii) of the Balanced Budget and Emergency Def-
icit Control Act of 1985 (2 U.S.C. 901a(6)(D)(ii)) is 
amended by striking ‘‘0.25 percent’’ and inserting ‘‘0.0 per-
cent’’. 
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall not take effect unless the Trade Act of 2015 
is enacted and if the Trade Act of 2015 is enacted after 
the date of the enactment of this Act, such amendment shall 
be executed as if this Act had been enacted after the date 
of the enactment of such other Act.
SEC. 604. PAYEE STATEMENT REQUIRED TO CLAIM CERTAIN 
EDUCATION TAX BENEFITS. 
(a) AMERICAN OPPORTUNITY CREDIT, HOPE SCHOL-
ARSHIP 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 re-
ceives 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 strik-
ing ‘‘and’’ at the end of subparagraph (A), by strik-
ing the period at the end of subparagraph (B) and in-
serting ‘‘, and’’, and by adding at the end the fol-
lowing: 
‘‘(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 RE-
LATED EXPENSES.—Section 222(d) of such Code is amend-
ed by redesignating paragraph (6) as paragraph (7), and
by inserting after paragraph (5) the following new para-
graph: 
‘‘(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
DEPEND-
ENT.—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. 605. SPECIAL RULE FOR EDUCATIONAL INSTITUTIONS 
UNABLE TO COLLECT TINS OF INDIVIDUALS 
WITH RESPECT TO HIGHER EDUCATION TUI-
TION AND RELATED EXPENSES. 
(a) IN GENERAL.—Section 6724 of the Internal Rev-
enue 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 pre-
scribed by the Secretary) that it has complied with stand-
ards promulgated by the Secretary for obtaining such indi-
vidual’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. 606. PENALTY FOR FAILURE TO FILE CORRECT INFOR-
MATION 
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
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 AU-
GUST 1.—Section 6721(b)(2) of such Code is amend-
ed— 
(A) by striking ‘‘$60’’ and inserting 
‘‘$100’’; 
(B) by striking ‘‘$100’’ (prior to amend-
ment 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 
(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 in-
serting ‘‘$500’’; and
(2) by striking ‘‘$1,500,000’’ in paragraph 
(3)(A) and inserting ‘‘$3,000,000’’. 
(e) FAILURE TO FURNISH CORRECT PAYEE STATE-
MENTS.— 
(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 SPECI-
FIED 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 in-
serting ‘‘$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 in-
serting ‘‘$1,500,000’’. 
(3) LOWER
LIMITATION
FOR
PERSONS
WITH 
GROSS RECEIPTS OF NOT MORE THAN $5,000,000.—Sec-
tion 6722(d)(1) of such Code is amended— 
(A) in subparagraph (A)— 
(i) by striking ‘‘$500,000’’ and insert-
ing ‘‘$1,000,000’’; and 
(ii) by striking ‘‘$1,500,000’’ and in-
serting ‘‘$3,000,000’’; 
(B) in subparagraph (B)— 
(i) by striking ‘‘$75,000’’ and inserting 
‘‘$175,000’’; and 
(ii) by striking ‘‘$250,000’’ and insert-
ing ‘‘$500,000’’; and 
(C) in subparagraph (C)— 
(i) by striking ‘‘$200,000’’ and insert-
ing ‘‘$500,000’’; and 
(ii) by striking ‘‘$500,000’’ (prior to 
amendment by subparagraph (A)) and in-
serting ‘‘$1,500,000’’.
(4) PENALTY
IN
CASE
OF
INTENTIONAL
DIS-
REGARD.—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. 
Attest: 
Clerk.