Commission, before the filing of an application, 
report, or registration statement containing 
such documentation; 
‘‘(B) to maintain the confidentiality of the 
identity of such third-party auditor, unless the 
auditor proactively waives confidentiality; and 
‘‘(C) to establish policies to respond to any 
reprisals against the third-party auditor. 
‘‘(5) PUBLIC
AVAILABILITY
OF
DOCUMENTA-
TION.—The Commission shall make all documenta-
tion received under this subsection available to the 
public. 
‘‘(6) ADDITIONAL
PENALTIES
FOR
CERTAIN 
VIOLATIONS.—In addition to other penalties pro-
vided under this Act, with respect to an application 
described under paragraph (1)(A), if an issuer fails 
to comply with the requirements of this subsection 
(including any misrepresentation of the information 
described under paragraph (3))— 
‘‘(A) the applicable national securities ex-
change may not approve such application; and 
‘‘(B) the issuer may not re-file the applica-
tion for 1 year. 
‘‘(7) DEFINITIONS.—In this subsection: 
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‘‘(A) FORCED LABOR.—The term ‘forced 
labor’ means— 
‘‘(i) any labor carried out by the 
Uyghur, Kazakh, Kyrgyz, or another op-
pressed ethnic group in the People’s Re-
public of China under any State-sponsored 
labor program, including any program as-
sociated with ‘surplus labor transfer’, ‘pov-
erty alleviation’, ‘mutual aid’, ‘Xinjiang 
Aid’, and re-education programs targeting 
minoritized citizens of the XUAR, whether 
inside or outside; 
‘‘(ii) any labor carried out in the 
XUAR unless the specific labor has been 
identified by the United States authorities 
under existing forced labor and the Uyghur 
protection laws as not involving the use of 
forced labor; and 
‘‘(iii) any use of convict labor, forced 
labor, or indentured labor described under 
section 307 of the Tariff Act of 1930 (19 
U.S.C. 1307). 
‘‘(B) XUAR.—The term ‘XUAR’ means 
the Xinjiang Uyghur Autonomous Region.’’. 
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(b) REPEAL.—The amendment made by this section 
shall be repealed on the earlier of— 
(1) the date that is 8 years after the date of the 
enactment of this section; or 
(2) the date on which the President submits to 
Congress (including the Office of the Law Revision 
Council) a determination that the Government of the 
People’s Republic of China has ended mass intern-
ment, forced labor, and any other gross violations of 
human rights experienced by Uyghurs, Kazakhs, 
Kyrgyz, and members of other persecuted groups in 
the Xinjiang Uyghur Autonomous Region. 
SEC. 3. DISCLOSURE OF CERTAIN ACTIVITIES RELATING TO 
THE XINJIANG UYGHUR AUTONOMOUS RE-
GION. 
(a) IN GENERAL.—Section 13 of the Securities Ex-
change Act of 1934 (15 U.S.C. 78m) is amended by add-
ing at the end the following: 
‘‘(t) DISCLOSURE OF CERTAIN ACTIVITIES RELAT-
ING TO THE XINJIANG UYGHUR AUTONOMOUS REGION.— 
‘‘(1) IN GENERAL.—Not later than the end of 
the 180-day period beginning on the date of enact-
ment of this subsection, the Commission shall issue 
rules to require each issuer required to file an an-
nual report under this section or section 15(d) or a 
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proxy statement under section 14 to disclose in each 
such report or proxy statement whether, during the 
period covered by the report or proxy statement— 
‘‘(A) the issuer or any affiliate of the 
issuer, directly or indirectly, engaged with an 
entity or the affiliate of an entity to use or 
source goods, wares, articles, or merchandise 
sourced from or through the XUAR, or mined, 
produced, or manufactured wholly or in part by 
forced labor identified by mandate of section 
2(d)(2)(B)(iv) of Public Law 117–78, includ-
ing— 
‘‘(i) the industries contained on the 
‘Illustrative List of Industries in Xinjiang 
in which Public Reporting has indicated 
Labor Abuses may be Taking Place’ in 
Annex 2 of the ‘Xinjiang Supply Chain 
Business Advisory’ (published July 13, 
2021) and any successor list; 
‘‘(ii) all products listed as ‘high-pri-
ority sectors for enforcement’ by the 
Forced Labor Enforcement Task Force 
pursuant to Public Law 117–78; and 
‘‘(iii) all products exported from the 
People’s Republic of China into the United 
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States that are listed by mandate of sec-
tion 2(d)(2)(B)(iv) of Public Law 117–78 
that are sourced from or through the 
XUAR; or 
‘‘(B) with respect to any goods, wares, ar-
ticles, or merchandise described under subpara-
graph (A), whether the goods, wares, articles, 
or merchandise have supply chain links to facili-
ties that employ forced labor; 
‘‘(C) with respect to each good, ware, arti-
cle, and merchandise described under subpara-
graph (A)— 
‘‘(i) the nature and extent of the com-
mercial activity related to the good, ware, 
article, or merchandise; 
‘‘(ii) the gross revenue and net prof-
its, if any, attributable to the good, ware, 
article, or merchandise; 
‘‘(iii) the alternative sourcing options 
for the good, ware, article, or merchandise, 
while protecting proprietary information of 
the issuer and any other cited business; 
‘‘(iv) a description of the measures 
taken by the issuer to exercise due dili-
gence on the source and chain of custody 
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