In the Senate of the United States, 
June 24, 2015. 
Resolved, That the bill from the House of Representa-
tives (H.R. 1295) entitled ‘‘An Act to extend the African 
Growth and Opportunity Act, the Generalized System of 
Preferences, the preferential duty treatment program for 
Haiti, and for other purposes.’’, do pass with the following 
SENATE AMENDMENT TO HOUSE AMENDMENT TO 
SENATE AMENDMENT: 
In lieu of the matter proposed to be inserted, insert 
the following: 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Trade Preferences Extension Act of 2015’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; table of contents. 
TITLE I—EXTENSION OF AFRICAN GROWTH AND OPPORTUNITY ACT 
Sec. 101. Short title. 
Sec. 102. Findings. 
Sec. 103. Extension of African Growth and Opportunity Act.
† HR 1295 EAS2 
Sec. 104. Modifications of rules of origin for duty-free treatment for articles of 
beneficiary sub-Saharan African countries under Generalized 
System of Preferences. 
Sec. 105. Monitoring and review of eligibility under Generalized System of Pref-
erences. 
Sec. 106. Promotion of the role of women in social and economic development in 
sub-Saharan Africa. 
Sec. 107. Biennial AGOA utilization strategies. 
Sec. 108. Deepening and expanding trade and investment ties between sub-Saha-
ran Africa and the United States. 
Sec. 109. Agricultural technical assistance for sub-Saharan Africa. 
Sec. 110. Reports. 
Sec. 111. Technical amendments. 
Sec. 112. Definitions. 
TITLE II—EXTENSION OF GENERALIZED SYSTEM OF 
PREFERENCES 
Sec. 201. Extension of Generalized System of Preferences. 
Sec. 202. Authority to designate certain cotton articles as eligible articles only for 
least-developed beneficiary developing countries under General-
ized System of Preferences. 
Sec. 203. Application of competitive need limitation and waiver under General-
ized System of Preferences with respect to articles of beneficiary 
developing countries exported to the United States during cal-
endar year 2014. 
Sec. 204. Eligibility of certain luggage and travel articles for duty-free treatment 
under the Generalized System of Preferences. 
TITLE III—EXTENSION OF PREFERENTIAL DUTY TREATMENT 
PROGRAM FOR HAITI 
Sec. 301. Extension of preferential duty treatment program for Haiti. 
TITLE IV—EXTENSION OF TRADE ADJUSTMENT ASSISTANCE 
Sec. 401. Short title. 
Sec. 402. Application of provisions relating to trade adjustment assistance. 
Sec. 403. Extension of trade adjustment assistance program. 
Sec. 404. Performance measurement and reporting. 
Sec. 405. Applicability of trade adjustment assistance provisions. 
Sec. 406. Sunset provisions. 
Sec. 407. Extension and modification of Health Coverage Tax Credit. 
TITLE V—IMPROVEMENTS TO ANTIDUMPING AND COUNTERVAILING 
DUTY LAWS 
Sec. 501. Short title. 
Sec. 502. Consequences of failure to cooperate with a request for information in 
a proceeding. 
Sec. 503. Definition of material injury. 
Sec. 504. Particular market situation. 
Sec. 505. Distortion of prices or costs. 
Sec. 506. Reduction in burden on Department of Commerce by reducing the num-
ber of voluntary respondents. 
Sec. 507. Application to Canada and Mexico.
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TITLE VI—TARIFF CLASSIFICATION OF CERTAIN ARTICLES 
Sec. 601. Tariff classification of recreational performance outerwear. 
Sec. 602. Duty treatment of protective active footwear. 
TITLE VII—MISCELLANEOUS PROVISIONS 
Sec. 701. Report on contribution of trade preference programs to reducing poverty 
and eliminating hunger. 
TITLE VIII—OFFSETS 
Sec. 801. Customs user fees extension. 
Sec. 802. Additional customs user fees extension. 
Sec. 803. Time for payment of corporate estimated taxes. 
Sec. 804. Payee statement required to claim certain education tax benefits. 
Sec. 805. Special rule for educational institutions unable to collect TINs of indi-
viduals with respect to higher education tuition and related ex-
penses. 
Sec. 806. Penalty for failure to file correct information returns and provide payee 
statements. 
Sec. 807. Child tax credit not refundable for taxpayers electing to exclude foreign 
earned income from tax. 
Sec. 808. Coverage and payment for renal dialysis services for individuals with 
acute kidney injury. 
TITLE I—EXTENSION OF AFRI-
CAN GROWTH AND OPPOR-
TUNITY ACT 
SEC. 101. SHORT TITLE. 
This title may be cited as the ‘‘AGOA Extension and 
Enhancement Act of 2015’’. 
SEC. 102. FINDINGS. 
Congress finds the following: 
(1) Since its enactment, the African Growth and 
Opportunity Act has been the centerpiece of trade re-
lations between the United States and sub-Saharan 
Africa and has enhanced trade, investment, job cre-
ation, and democratic institutions throughout Africa.
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(2) Trade and investment, as facilitated by the 
African Growth and Opportunity Act, promote eco-
nomic growth, development, poverty reduction, democ-
racy, the rule of law, and stability in sub-Saharan 
Africa. 
(3) Trade between the United States and sub-Sa-
haran Africa has more than tripled since the enact-
ment of the African Growth and Opportunity Act in 
2000, and United States direct investment in sub-Sa-
haran Africa has grown almost sixfold. 
(4) It is in the interest of the United States to 
engage and compete in emerging markets in sub-Sa-
haran African countries, to boost trade and invest-
ment between the United States and sub-Saharan Af-
rican countries, and to renew and strengthen the Afri-
can Growth and Opportunity Act. 
(5) The long-term economic security of the 
United States is enhanced by strong economic and po-
litical ties with the fastest-growing economies in the 
world, many of which are in sub-Saharan Africa. 
(6) It is a goal of the United States to further 
integrate sub-Saharan African countries into the glob-
al economy, stimulate economic development in Afri-
ca, and diversify sources of growth in sub-Saharan 
Africa.
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(7) To that end, implementation of the Agree-
ment on Trade Facilitation of the World Trade Orga-
nization would strengthen regional integration efforts 
in sub-Saharan Africa and contribute to economic 
growth in the region. 
(8) The elimination of barriers to trade and in-
vestment in sub-Saharan Africa, including high tar-
iffs, forced localization requirements, restrictions on 
investment, and customs barriers, will create opportu-
nities for workers, businesses, farmers, and ranchers 
in the United States and sub-Saharan African coun-
tries. 
(9) The elimination of such barriers will im-
prove utilization of the African Growth and Oppor-
tunity Act and strengthen regional and global inte-
gration, accelerate economic growth in sub-Saharan 
Africa, and enhance the trade relationship between 
the United States and sub-Saharan Africa. 
SEC. 103. EXTENSION OF AFRICAN GROWTH AND OPPOR-
TUNITY ACT. 
(a) IN GENERAL.—Section 506B of the Trade Act of 
1974 (19 U.S.C. 2466b) is amended by striking ‘‘September 
30, 2015’’ and inserting ‘‘September 30, 2025’’. 
(b) AFRICAN GROWTH AND OPPORTUNITY ACT.—
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(1) IN GENERAL.—Section 112(g) of the African 
Growth and Opportunity Act (19 U.S.C. 3721(g)) is 
amended by striking ‘‘September 30, 2015’’ and in-
serting ‘‘September 30, 2025’’. 
(2) EXTENSION OF REGIONAL APPAREL ARTICLE 
PROGRAM.—Section 112(b)(3)(A) of the African 
Growth 
and 
Opportunity 
Act 
(19 
U.S.C. 
3721(b)(3)(A)) is amended— 
(A) in clause (i), by striking ‘‘11 suc-
ceeding’’ and inserting ‘‘21 succeeding’’; and 
(B) in clause (ii)(II), by striking ‘‘Sep-
tember 30, 2015’’ and inserting ‘‘September 30, 
2025’’. 
(3) EXTENSION OF THIRD-COUNTRY FABRIC PRO-
GRAM.—Section 112(c)(1) of the African Growth and 
Opportunity Act (19 U.S.C. 3721(c)(1)) is amend-
ed— 
(A) in the paragraph heading, by striking 
‘‘SEPTEMBER 30, 2015’’ and inserting ‘‘SEP-
TEMBER 30, 2025’’; 
(B) in subparagraph (A), by striking ‘‘Sep-
tember 30, 2015’’ and inserting ‘‘September 30, 
2025’’; and
† HR 1295 EAS2 
(C) in subparagraph (B)(ii), by striking 
‘‘September 30, 2015’’ and inserting ‘‘September 
30, 2025’’. 
SEC. 104. MODIFICATIONS OF RULES OF ORIGIN FOR DUTY- 
FREE TREATMENT FOR ARTICLES OF BENE-
FICIARY SUB-SAHARAN AFRICAN COUNTRIES 
UNDER 
GENERALIZED 
SYSTEM 
OF 
PREF-
ERENCES. 
(a) IN GENERAL.—Section 506A(b)(2) of the Trade 
Act of 1974 (19 U.S.C. 2466a(b)(2)) is amended— 
(1) in subparagraph (A), by striking ‘‘and’’ at 
the end; 
(2) in subparagraph (B), by striking the period 
at the end and inserting ‘‘; and’’; and 
(3) by adding at the end the following: 
‘‘(C) the direct costs of processing operations 
performed in one or more such beneficiary sub- 
Saharan African countries or former beneficiary 
sub-Saharan African countries shall be applied 
in determining such percentage.’’. 
(b) APPLICABILITY TO ARTICLES RECEIVING DUTY- 
FREE TREATMENT UNDER TITLE V OF TRADE ACT OF 
1974.—Section 506A(b) of the Trade Act of 1974 (19 U.S.C. 
2466a(b)) is amended by adding at the end the following:
† HR 1295 EAS2 
‘‘(3) RULES OF ORIGIN UNDER THIS TITLE.—The 
exceptions set forth in subparagraphs (A), (B), and 
(C) of paragraph (2) shall also apply to any article 
described in section 503(a)(1) that is the growth, 
product, or manufacture of a beneficiary sub-Saharan 
African country for purposes of any determination to 
provide duty-free treatment with respect to such arti-
cle.’’. 
(c) MODIFICATIONS
TO
THE HARMONIZED TARIFF 
SCHEDULE.—The President may proclaim such modifica-
tions as may be necessary to the Harmonized Tariff Sched-
ule of the United States (HTS) to add the special tariff 
treatment symbol ‘‘D’’ in the ‘‘Special’’ subcolumn of the 
HTS for each article classified under a heading or sub-
heading with the special tariff treatment symbol ‘‘A’’ or 
‘‘A*’’ in the ‘‘Special’’ subcolumn of the HTS. 
(d) EFFECTIVE DATE.—The amendments made by 
subsections (a) and (b) take effect on the date of the enact-
ment of this Act and apply with respect to any article de-
scribed in section 503(b)(1)(B) through (G) of the Trade 
Act of 1974 that is the growth, product, or manufacture 
of a beneficiary sub-Saharan African country and that is 
imported into the customs territory of the United States on 
or after the date that is 30 days after such date of enact-
ment.
† HR 1295 EAS2 
the considerations entering into the decision to termi-
nate such designation.’’. 
(c) REVIEW AND PUBLIC COMMENTS ON ELIGIBILITY 
REQUIREMENTS.—Section 506A of the Trade Act of 1974 
(19 U.S.C. 2466a), as so amended, is further amended— 
(1) by redesignating subsection (d) as subsection 
(e); and 
(2) by inserting after subsection (c) the fol-
lowing: 
‘‘(d) REVIEW AND PUBLIC COMMENTS ON ELIGIBILITY 
REQUIREMENTS.— 
‘‘(1) IN GENERAL.—In carrying out subsection 
(a)(2), the President shall publish annually in the 
Federal Register a notice of review and request for 
public comments on whether beneficiary sub-Saharan 
African countries are meeting the eligibility require-
ments set forth in section 104 of the African Growth 
and Opportunity Act and the eligibility criteria set 
forth in section 502 of this Act. 
‘‘(2) PUBLIC
HEARING.—The United States 
Trade Representative shall, not later than 30 days 
after the date on which the President publishes the no-
tice of review and request for public comments under 
paragraph (1)—
† HR 1295 EAS2 
‘‘(A) hold a public hearing on such review 
and request for public comments; and 
‘‘(B) publish in the Federal Register, before 
such hearing is held, notice of— 
‘‘(i) the time and place of such hear-
ing; and 
‘‘(ii) the time and place at which such 
public comments will be accepted. 
‘‘(3) PETITION PROCESS.— 
‘‘(A) IN GENERAL.—Not later than 60 days 
after the date of the enactment of this subsection, 
the President shall establish a process to allow 
any interested person, at any time, to file a peti-
tion with the Office of the United States Trade 
Representative with respect to the compliance of 
any country listed in section 107 of the African 
Growth and Opportunity Act with the eligibility 
requirements set forth in section 104 of such Act 
and the eligibility criteria set forth in section 
502 of this Act. 
‘‘(B) USE
OF
PETITIONS.—The President 
shall take into account all petitions filed pursu-
ant to subparagraph (A) in making determina-
tions of compliance under subsections (a)(3)(A) 
and (c) and in preparing any reports required
† HR 1295 EAS2 
by this title as such reports apply with respect 
to beneficiary sub-Saharan African countries. 
‘‘(4) OUT-OF-CYCLE REVIEWS.— 
‘‘(A) IN GENERAL.—The President may, at 
any time, initiate an out-of-cycle review of 
whether a beneficiary sub-Saharan African coun-
try is making continual progress in meeting the 
requirements described in paragraph (1). The 
President shall give due consideration to peti-
tions received under paragraph (3) in deter-
mining whether to initiate an out-of-cycle review 
under this subparagraph. 
‘‘(B) CONGRESSIONAL
NOTIFICATION.—Be-
fore initiating an out-of-cycle review under sub-
paragraph (A), the President shall notify and 
consult with Congress. 
‘‘(C) CONSEQUENCES OF REVIEW.—If, pur-
suant to an out-of-cycle review conducted under 
subparagraph (A), the President determines that 
a beneficiary sub-Saharan African country does 
not meet the requirements set forth in section 
104(a) of the African Growth and Opportunity 
Act (19 U.S.C. 3703(a)), the President shall, sub-
ject to the requirements of subsections (a)(3)(B) 
and (c)(2), terminate the designation of the
† HR 1295 EAS2 
country as a beneficiary sub-Saharan African 
country or withdraw, suspend, or limit the ap-
plication of duty-free treatment with respect to 
articles from the country. 
‘‘(D) REPORTS.—After each out-of-cycle re-
view conducted under subparagraph (A) with re-
spect to a country, the President shall submit to 
the Committee on Finance of the Senate and the 
Committee on Ways and Means of the House of 
Representatives a report on the review and any 
determination of the President to terminate the 
designation of the country as a beneficiary sub- 
Saharan African country or withdraw, suspend, 
or limit the application of duty-free treatment 
with respect to articles from the country under 
subparagraph (C). 
‘‘(E) INITIATION OF OUT-OF-CYCLE REVIEWS 
FOR
CERTAIN
COUNTRIES.—Recognizing that 
concerns have been raised about the compliance 
with section 104(a) of the African Growth and 
Opportunity Act (19 U.S.C. 3703(a)) of some 
beneficiary sub-Saharan African countries, the 
President shall initiate an out-of-cycle review 
under subparagraph (A) with respect to South 
Africa, the most developed of the beneficiary sub-
† HR 1295 EAS2 
Saharan African countries, and other beneficiary 
countries as appropriate, not later than 30 days 
after the date of the enactment of the Trade Pref-
erences Extension Act of 2015.’’. 
SEC. 106. PROMOTION OF THE ROLE OF WOMEN IN SOCIAL 
AND ECONOMIC DEVELOPMENT IN SUB-SAHA-
RAN AFRICA. 
(a) STATEMENT OF POLICY.—Section 103 of the Afri-
can Growth and Opportunity Act (19 U.S.C. 3702) is 
amended— 
(1) in paragraph (8), by striking ‘‘; and’’ and 
inserting a semicolon; 
(2) in paragraph (9), by striking the period and 
inserting ‘‘; and’’; and 
(3) by adding at the end the following: 
‘‘(10) promoting the role of women in social, po-
litical, and economic development in sub-Saharan Af-
rica.’’. 
(b) 
ELIGIBILITY
REQUIREMENTS.—Section 
104(a)(1)(A) of the African Growth and Opportunity Act 
(19 U.S.C. 3703(a)(1)(A)) is amended by inserting ‘‘for 
men and women’’ after ‘‘rights’’. 
SEC. 107. BIENNIAL AGOA UTILIZATION STRATEGIES. 
(a) IN GENERAL.—It is the sense of Congress that—
† HR 1295 EAS2 
(1) beneficiary sub-Saharan African countries 
should develop utilization strategies on a biennial 
basis in order to more effectively and strategically 
utilize benefits available under the African Growth 
and Opportunity Act (in this section referred to as 
‘‘AGOA utilization strategies’’); 
(2) United States trade capacity building agen-
cies should work with, and provide appropriate re-
sources to, such sub-Saharan African countries to as-
sist in developing and implementing biennial AGOA 
utilization strategies; and 
(3) as appropriate, and to encourage greater re-
gional integration, the United States Trade Rep-
resentative should consider requesting the Regional 
Economic Communities to prepare biennial AGOA 
utilization strategies. 
(b) CONTENTS.—It is further the sense of Congress that 
biennial AGOA utilization strategies should identify stra-
tegic needs and priorities to bolster utilization of benefits 
available under the African Growth and Opportunity Act. 
To that end, biennial AGOA utilization strategies should— 
(1) review potential exports under the African 
Growth and Opportunity Act and identify opportuni-
ties and obstacles to increased trade and investment 
and enhanced poverty reduction efforts;
† HR 1295 EAS2 
(2) identify obstacles to regional integration that 
inhibit utilization of benefits under the African 
Growth and Opportunity Act; 
(3) set out a plan to take advantage of opportu-
nities and address obstacles identified in paragraphs 
(1) and (2), improve awareness of the African Growth 
and Opportunity Act as a program that enhances ex-
ports to the United States, and utilize United States 
Agency for International Development regional trade 
hubs; 
(4) set out a strategy to promote small business 
and entrepreneurship; and 
(5) eliminate obstacles to regional trade and pro-
mote greater utilization of benefits under the African 
Growth and Opportunity Act and establish a plan to 
promote full regional implementation of the Agree-
ment on Trade Facilitation of the World Trade Orga-
nization. 
(c) PUBLICATION.—It is further the sense of Congress 
that— 
(1) each beneficiary sub-Saharan African coun-
try should publish on an appropriate Internet website 
of such country public versions of its AGOA utiliza-
tion strategy; and
† HR 1295 EAS2 
(2) the United States Trade Representative 
should publish on the Internet website of the Office of 
the United States Trade Representative public 
versions of all AGOA utilization strategies described 
in paragraph (1). 
SEC. 108. DEEPENING AND EXPANDING TRADE AND INVEST-
MENT TIES BETWEEN SUB-SAHARAN AFRICA 
AND THE UNITED STATES. 
It is the policy of the United States to continue to— 
(1) seek to deepen and expand trade and invest-
ment ties between sub-Saharan Africa and the United 
States, including through the negotiation of accession 
by sub-Saharan African countries to the World Trade 
Organization and the negotiation of trade and invest-
ment framework agreements, bilateral investment 
treaties, and free trade agreements, as such agree-
ments have the potential to catalyze greater trade and 
investment, facilitate additional investment in sub- 
Saharan Africa, further poverty reduction efforts, and 
promote economic growth; 
(2) seek to negotiate agreements with individual 
sub-Saharan African countries as well as with the 
Regional Economic Communities, as appropriate; 
(3) promote full implementation of commitments 
made under the WTO Agreement (as such term is de-
† HR 1295 EAS2 
fined in section 2(9) of the Uruguay Round Agree-
ments Act (19 U.S.C. 3501(9)) because such actions 
are likely to improve utilization of the African 
Growth and Opportunity Act and promote trade and 
investment and because regular review to ensure con-
tinued compliance helps to maximize the benefits of 
the African Growth and Opportunity Act; and 
(4) promote the negotiation of trade agreements 
that cover substantially all trade between parties to 
such agreements and, if other countries seek to nego-
tiate trade agreements that do not cover substantially 
all trade, continue to object in all appropriate fo-
rums. 
SEC. 109. AGRICULTURAL TECHNICAL ASSISTANCE FOR 
SUB-SAHARAN AFRICA. 
Section 13 of the AGOA Acceleration Act of 2004 (19 
U.S.C. 3701 note) is amended— 
(1) in subsection (a)— 
(A) by striking ‘‘shall identify not fewer 
than 10 eligible sub-Saharan African countries 
as having the greatest’’ and inserting ‘‘, through 
the Secretary of Agriculture, shall identify eligi-
ble sub-Saharan African countries that have’’; 
and
† HR 1295 EAS2 
(B) by striking ‘‘and complying with sani-
tary and phytosanitary rules of the United 
States’’ and inserting ‘‘, complying with sani-
tary and phytosanitary rules of the United 
States, and developing food safety standards’’; 
(2) in subsection (b)— 
(A) by striking ‘‘20’’ and inserting ‘‘30’’; 
and 
(B) by inserting after ‘‘from those coun-
tries’’ the following: ‘‘, particularly from busi-
nesses and sectors that engage women farmers 
and entrepreneurs,’’; and 
(3) by adding at the end the following: 
‘‘(c) COORDINATION.—The President shall take such 
measures as are necessary to ensure adequate coordination 
of similar activities of agencies of the United States Govern-
ment relating to agricultural technical assistance for sub- 
Saharan Africa.’’. 
SEC. 110. REPORTS. 
(a) IMPLEMENTATION REPORT.— 
(1) IN GENERAL.—Not later than 1 year after 
the date of the enactment of this Act, and biennially 
thereafter, the President shall submit to Congress a re-
port on the trade and investment relationship between 
the United States and sub-Saharan African countries
† HR 1295 EAS2 
and on the implementation of this title and the 
amendments made by this title. 
(2) MATTERS TO BE INCLUDED.—The report re-
quired by paragraph (1) shall include the following: 
(A) A description of the status of trade and 
investment between the United States and sub- 
Saharan Africa, including information on lead-
ing exports to the United States from sub-Saha-
ran African countries. 
(B) Any changes in eligibility of sub-Saha-
ran African countries during the period covered 
by the report. 
(C) A detailed analysis of whether each such 
beneficiary sub-Saharan African country is con-
tinuing to meet the eligibility requirements set 
forth in section 104 of the African Growth and 
Opportunity Act and the eligibility criteria set 
forth in section 502 of the Trade Act of 1974. 
(D) A description of the status of regional 
integration efforts in sub-Saharan Africa. 
(E) A summary of United States trade ca-
pacity building efforts. 
(F) Any other initiatives related to enhanc-
ing the trade and investment relationship be-
† HR 1295 EAS2 
tween the United States and sub-Saharan Afri-
can countries. 
(b) POTENTIAL TRADE AGREEMENTS REPORT.—Not 
later than 1 year after the date of the enactment of this 
Act, and every 5 years thereafter, the United States Trade 
Representative shall submit to Congress a report that— 
(1) identifies sub-Saharan African countries that 
have a expressed an interest in entering into a free 
trade agreement with the United States; 
(2) evaluates the viability and progress of such 
sub-Saharan African countries and other sub-Saha-
ran African countries toward entering into a free 
trade agreement with the United States; and 
(3) describes a plan for negotiating and con-
cluding such agreements, which includes the elements 
described in subparagraphs (A) through (E) of section 
116(b)(2) of the African Growth and Opportunity 
Act. 
(c) TERMINATION.—The reporting requirements of this 
section shall cease to have any force or effect after September 
30, 2025. 
SEC. 111. TECHNICAL AMENDMENTS. 
Section 104 of the African Growth and Opportunity 
Act (19 U.S.C. 3703), as amended by section 106, is further 
amended—
† HR 1295 EAS2 
(1) in subsection (a), by striking ‘‘(a) IN GEN-
ERAL.—’’; and 
(2) by striking subsection (b). 
SEC. 112. DEFINITIONS. 
In this title: 
(1) BENEFICIARY SUB-SAHARAN AFRICAN COUN-
TRY.—The term ‘‘beneficiary sub-Saharan African 
country’’ means a beneficiary sub-Saharan African 
country described in subsection (e) of section 506A of 
the Trade Act of 1974 (as redesignated by this Act). 
(2) SUB-SAHARAN AFRICAN COUNTRY.—The term 
‘‘sub-Saharan African country’’ has the meaning 
given the term in section 107 of the African Growth 
and Opportunity Act. 
TITLE II—EXTENSION OF GENER-
ALIZED 
SYSTEM 
OF 
PREF-
ERENCES 
SEC. 201. EXTENSION OF GENERALIZED SYSTEM OF PREF-
ERENCES. 
(a) IN GENERAL.—Section 505 of the Trade Act of 
1974 (19 U.S.C. 2465) is amended by striking ‘‘July 31, 
2013’’ and inserting ‘‘December 31, 2017’’. 
(b) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendment made by sub-
section (a) shall apply to articles entered on or after
† HR 1295 EAS2 
the 30th day after the date of the enactment of this 
Act. 
(2) RETROACTIVE
APPLICATION
FOR
CERTAIN 
LIQUIDATIONS AND RELIQUIDATIONS.— 
(A) IN GENERAL.—Notwithstanding section 
514 of the Tariff Act of 1930 (19 U.S.C. 1514) 
or any other provision of law and subject to sub-
paragraph (B), any entry of a covered article to 
which duty-free treatment or other preferential 
treatment under title V of the Trade Act of 1974 
(19 U.S.C. 2461 et seq.) would have applied if 
the entry had been made on July 31, 2013, that 
was made— 
(i) after July 31, 2013; and 
(ii) before the effective date specified in 
paragraph (1), 
shall be liquidated or reliquidated as though such 
entry occurred on the effective date specified in 
paragraph (1). 
(B) REQUESTS.—A liquidation or reliqui-
dation may be made under subparagraph (A) 
with respect to an entry only if a request therefor 
is filed with U.S. Customs and Border Protec-
tion not later than 180 days after the date of the 
enactment of this Act that contains sufficient in-
† HR 1295 EAS2 
formation to enable U.S. Customs and Border 
Protection— 
(i) to locate the entry; or 
(ii) to reconstruct the entry if it can-
not be located. 
(C) PAYMENT
OF
AMOUNTS
OWED.—Any 
amounts owed by the United States pursuant to 
the liquidation or reliquidation of an entry of a 
covered article under subparagraph (A) shall be 
paid, without interest, not later than 90 days 
after the date of the liquidation or reliquidation 
(as the case may be). 
(3) DEFINITIONS.—In this subsection: 
(A) COVERED ARTICLE.—The term ‘‘covered 
article’’ means an article from a country that is 
a beneficiary developing country under title V of 
the Trade Act of 1974 (19 U.S.C. 2461 et seq.) 
as of the effective date specified in paragraph 
(1). 
(B) ENTER; ENTRY.—The terms ‘‘enter’’ 
and ‘‘entry’’ include a withdrawal from ware-
house for consumption.
† HR 1295 EAS2 
SEC. 202. AUTHORITY TO DESIGNATE CERTAIN COTTON AR-
TICLES AS ELIGIBLE ARTICLES ONLY FOR 
LEAST-DEVELOPED 
BENEFICIARY 
DEVEL-
OPING 
COUNTRIES 
UNDER 
GENERALIZED 
SYSTEM OF PREFERENCES. 
Section 503(b) of the Trade Act of 1974 (19 U.S.C. 
2463(b)) is amended by adding at the end the following: 
‘‘(5) CERTAIN
COTTON
ARTICLES.—Notwith-
standing paragraph (3), the President may designate 
as an eligible article or articles under subsection 
(a)(1)(B) only for countries designated as least-devel-
oped beneficiary developing countries under section 
502(a)(2) cotton articles classifiable under subheading 
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 LIMITATION 
AND WAIVER UNDER GENERALIZED SYSTEM 
OF PREFERENCES WITH RESPECT TO ARTI-
CLES OF BENEFICIARY DEVELOPING COUN-
TRIES 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 arti-
cle described in subsection (b) of this section, subsections
† HR 1295 EAS2 
(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 indirectly) to the United 
States of such eligible article during calendar year 2014 
by the beneficiary developing country. 
SEC. 204. ELIGIBILITY OF CERTAIN LUGGAGE AND TRAVEL 
ARTICLES 
FOR 
DUTY-FREE 
TREATMENT 
UNDER THE GENERALIZED SYSTEM OF PREF-
ERENCES. 
Section 503(b)(1) of the Trade Act of 1974 (19 U.S.C. 
2463(b)(1)) is amended— 
(1) in subparagraph (A), by striking ‘‘paragraph 
(4)’’ and inserting ‘‘paragraphs (4) and (5)’’; 
(2) in subparagraph (E), by striking ‘‘Footwear’’ 
and inserting ‘‘Except as provided in paragraph (5), 
footwear’’; and 
(3) by adding at the end the following:
† HR 1295 EAS2 
‘‘(5) CERTAIN
LUGGAGE
AND
TRAVEL
ARTI-
CLES.—Notwithstanding subparagraph (A) or (E) of 
paragraph (1), the President may designate the fol-
lowing as eligible articles under subsection (a): 
‘‘(A) Articles classifiable under subheading 
4202.11.00, 4202.12.40, 4202.21.60, 4202.21.90, 
4202.22.15, 4202.22.45, 4202.31.60, 4202.32.40, 
4202.32.80, 4202.92.15, 4202.92.20, 4202.92.45, 
or 4202.99.90 of the Harmonized Tariff Schedule 
of the United States. 
‘‘(B) Articles classifiable under statistical 
reporting number 4202.12.2020, 4202.12.2050, 
4202.12.8030, 
4202.12.8070, 
4202.22.8050, 
4202.32.9550, 
4202.32.9560, 
4202.91.0030, 
4202.91.0090, 
4202.92.3020, 
4202.92.3031, 
4202.92.3091, 4202.92.9026, or 4202.92.9060 of 
the Harmonized Tariff Schedule of the United 
States, as such statistical reporting numbers are 
in effect on the date of the enactment of the 
Trade Preferences Extension Act of 2015.’’.
† HR 1295 EAS2 
TITLE III—EXTENSION OF PREF-
ERENTIAL DUTY TREATMENT 
PROGRAM FOR HAITI 
SEC. 301. EXTENSION OF PREFERENTIAL DUTY TREATMENT 
PROGRAM FOR HAITI. 
Section 213A of the Caribbean Basin Economic Recov-
ery 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 dur-
ing the 1-year period beginning 
on December 20, 2017, and each 
of the 7 succeeding 1-year peri-
ods.’’; and 
(ii) in subparagraph (C)— 
(I) in the table, by striking ‘‘suc-
ceeding 11 1-year periods’’ and insert-
ing ‘‘16 succeeding 1-year periods’’; 
and 
(II) by striking ‘‘December 19, 
2018’’ and inserting ‘‘December 19, 
2025’’. 
(B) Paragraph (2) is amended—
† HR 1295 EAS2 
(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—EXTENSION OF TRADE 
ADJUSTMENT ASSISTANCE 
SEC. 401. SHORT TITLE. 
This title may be cited as the ‘‘Trade Adjustment As-
sistance Reauthorization Act of 2015’’. 
SEC. 402. APPLICATION OF PROVISIONS RELATING TO 
TRADE ADJUSTMENT ASSISTANCE. 
(a) REPEAL OF SNAPBACK.—Section 233 of the Trade 
Adjustment Assistance Extension Act of 2011 (Public Law 
112–40; 125 Stat. 416) is repealed. 
(b) APPLICABILITY OF CERTAIN PROVISIONS.—Except 
as otherwise provided in this title, the provisions of chapters 
2 through 6 of title II of the Trade Act of 1974, as in effect 
on December 31, 2013, and as amended by this title, shall— 
(1) take effect on the date of the enactment of 
this Act; and
† HR 1295 EAS2 
(2) apply to petitions for certification filed 
under chapter 2, 3, or 6 of title II of the Trade Act 
of 1974 on or after such date of enactment. 
(c) REFERENCES.—Except as otherwise provided in 
this title, whenever in this title an amendment or repeal 
is expressed in terms of an amendment to, or repeal of, a 
provision of chapters 2 through 6 of title II of the Trade 
Act of 1974, the reference shall be considered to be made 
to a provision of any such chapter, as in effect on December 
31, 2013. 
SEC. 403. EXTENSION OF TRADE ADJUSTMENT ASSISTANCE 
PROGRAM. 
(a) EXTENSION OF TERMINATION PROVISIONS.—Sec-
tion 285 of the Trade Act of 1974 (19 U.S.C. 2271 note) 
is amended by striking ‘‘December 31, 2013’’ each place it 
appears and inserting ‘‘June 30, 2021’’. 
(b) TRAINING FUNDS.—Section 236(a)(2)(A) of the 
Trade Act of 1974 (19 U.S.C. 2296(a)(2)(A)) is amended 
by striking ‘‘shall not exceed’’ and all that follows and in-
serting ‘‘shall not exceed $450,000,000 for each of fiscal 
years 2015 through 2021.’’. 
(c) REEMPLOYMENT TRADE ADJUSTMENT ASSIST-
ANCE.—Section 246(b)(1) of the Trade Act of 1974 (19 
U.S.C. 2318(b)(1)) is amended by striking ‘‘December 31, 
2013’’ and inserting ‘‘June 30, 2021’’.
† HR 1295 EAS2 
(d) AUTHORIZATIONS OF APPROPRIATIONS.— 
(1) TRADE ADJUSTMENT ASSISTANCE FOR WORK-
ERS.—Section 245(a) of the Trade Act of 1974 (19 
U.S.C. 2317(a)) is amended by striking ‘‘December 
31, 2013’’ and inserting ‘‘June 30, 2021’’. 
(2) 
TRADE
ADJUSTMENT
ASSISTANCE
FOR 
FIRMS.—Section 255(a) of the Trade Act of 1974 (19 
U.S.C. 2345(a)) is amended by striking ‘‘fiscal years 
2012 and 2013’’ and all that follows through ‘‘Decem-
ber 31, 2013’’ and inserting ‘‘fiscal years 2015 
through 2021’’. 
(3) TRADE ADJUSTMENT ASSISTANCE FOR FARM-
ERS.—Section 298(a) of the Trade Act of 1974 (19 
U.S.C. 2401g(a)) is amended by striking ‘‘fiscal years 
2012 and 2013’’ and all that follows through ‘‘Decem-
ber 31, 2013’’ and inserting ‘‘fiscal years 2015 
through 2021’’. 
SEC. 404. PERFORMANCE MEASUREMENT AND REPORTING. 
(a) PERFORMANCE MEASURES.—Section 239(j) of the 
Trade Act of 1974 (19 U.S.C. 2311(j)) is amended— 
(1) in the subsection heading, by striking ‘‘DATA 
REPORTING’’ and inserting ‘‘PERFORMANCE MEAS-
URES’’; 
(2) in paragraph (1)—
† HR 1295 EAS2 
(A) in the matter preceding subparagraph 
(A)— 
(i) by striking ‘‘a quarterly’’ and in-
serting ‘‘an annual’’; and 
(ii) by striking ‘‘data’’ and inserting 
‘‘measures’’; 
(B) in subparagraph (A), by striking ‘‘core’’ 
and inserting ‘‘primary’’; and 
(C) in subparagraph (C), by inserting ‘‘that 
promote efficiency and effectiveness’’ after ‘‘as-
sistance program’’; 
(3) in paragraph (2)— 
(A) in the paragraph heading, by striking 
‘‘CORE INDICATORS DESCRIBED’’ and inserting 
‘‘INDICATORS OF PERFORMANCE’’; and 
(B) by striking subparagraph (A) and in-
serting the following: 
‘‘(A) PRIMARY
INDICATORS
OF
PERFORM-
ANCE DESCRIBED.— 
‘‘(i) IN GENERAL.—The primary indi-
cators of performance referred to in para-
graph (1)(A) shall consist of— 
‘‘(I) the percentage and number of 
workers who received benefits under the 
trade adjustment assistance program
† HR 1295 EAS2 
who are in unsubsidized employment 
during the second calendar quarter 
after exit from the program; 
‘‘(II) the percentage and number 
of workers who received benefits under 
the trade adjustment assistance pro-
gram and who are in unsubsidized em-
ployment during the fourth calendar 
quarter after exit from the program; 
‘‘(III) the median earnings of 
workers described in subclause (I); 
‘‘(IV) the percentage and number 
of workers who received benefits under 
the trade adjustment assistance pro-
gram who, subject to clause (ii), obtain 
a recognized postsecondary credential 
or a secondary school diploma or its 
recognized equivalent, during partici-
pation in the program or within one 
year after exit from the program; and 
‘‘(V) the percentage and number 
of workers who received benefits under 
the trade adjustment assistance pro-
gram who, during a year while receiv-
ing such benefits, are in an education
† HR 1295 EAS2 
or training program that leads to a 
recognized postsecondary credential or 
employment and who are achieving 
measurable gains in skills toward such 
a credential or employment. 
‘‘(ii) INDICATOR
RELATING
TO
CRE-
DENTIAL.—For purposes of clause (i)(IV), a 
worker who received benefits under the trade 
adjustment assistance program who ob-
tained a secondary school diploma or its 
recognized equivalent shall be included in 
the percentage counted for purposes of that 
clause only if the worker, in addition to ob-
taining such a diploma or its recognized 
equivalent, has obtained or retained em-
ployment or is in an education or training 
program leading to a recognized postsec-
ondary credential within one year after exit 
from the program.’’; 
(4) in paragraph (3)— 
(A) in the paragraph heading, by striking 
‘‘DATA’’ and inserting ‘‘MEASURES’’; 
(B) by striking ‘‘quarterly’’ and inserting 
‘‘annual’’; and
† HR 1295 EAS2 
(C) by striking ‘‘data’’ and inserting 
‘‘measures’’; and 
(5) by adding at the end the following: 
‘‘(4) ACCESSIBILITY
OF
STATE
PERFORMANCE 
REPORTS.—The Secretary shall, on an annual basis, 
make available (including by electronic means), in an 
easily understandable format, the reports of cooper-
ating States or cooperating State agencies required by 
paragraph (1) and the information contained in those 
reports.’’. 
(b) COLLECTION AND PUBLICATION OF DATA.—Sec-
tion 249B of the Trade Act of 1974 (19 U.S.C. 2323) is 
amended— 
(1) in subsection (b)— 
(A) in paragraph (3)— 
(i) in subparagraph (A), by striking 
‘‘enrolled in’’ and inserting ‘‘who received’’; 
(ii) in subparagraph (B)— 
(I) by striking ‘‘complete’’ and in-
serting ‘‘exited’’; and 
(II) by striking ‘‘who were en-
rolled in’’ and inserting ‘‘, including 
who received’’; 
(iii) in subparagraph (E), by striking 
‘‘complete’’ and inserting ‘‘exited’’;
† HR 1295 EAS2 
(iv) in subparagraph (F), by striking 
‘‘complete’’ and inserting ‘‘exit’’; and 
(v) by adding at the end the following: 
‘‘(G) The average cost per worker of receiv-
ing training approved under section 236. 
‘‘(H) The percentage of workers who re-
ceived training approved under section 236 and 
obtained unsubsidized employment in a field re-
lated to that training.’’; and 
(B) in paragraph (4)— 
(i) in subparagraphs (A) and (B), by 
striking ‘‘quarterly’’ each place it appears 
and inserting ‘‘annual’’; and 
(ii) by striking subparagraph (C) and 
inserting the following: 
‘‘(C) The median earnings of workers de-
scribed in section 239(j)(2)(A)(i)(III) during the 
second calendar quarter after exit from the pro-
gram, expressed as a percentage of the median 
earnings of such workers before the calendar 
quarter in which such workers began receiving 
benefits under this chapter.’’; and 
(2) in subsection (e)— 
(A) in paragraph (1)—
† HR 1295 EAS2 
(i) by redesignating subparagraphs (B) 
and (C) as subparagraphs (C) and (D), re-
spectively; and 
(ii) by inserting after subparagraph 
(A) the following: 
‘‘(B) the reports required under section 
239(j);’’; and 
(B) in paragraph (2), by striking ‘‘a quar-
terly’’ and inserting ‘‘an annual’’. 
(c) RECOGNIZED POSTSECONDARY CREDENTIAL DE-
FINED.—Section 247 of the Trade Act of 1974 (19 U.S.C. 
2319) is amended by adding at the end the following: 
‘‘(19) The term ‘recognized postsecondary creden-
tial’ means a credential consisting of an industry-rec-
ognized certificate or certification, a certificate of 
completion of an apprenticeship, a license recognized 
by a State or the Federal Government, or an associate 
or baccalaureate degree.’’. 
SEC. 405. APPLICABILITY OF TRADE ADJUSTMENT ASSIST-
ANCE PROVISIONS. 
(a) TRADE ADJUSTMENT ASSISTANCE
FOR WORK-
ERS.— 
(1) PETITIONS FILED ON OR AFTER JANUARY 1, 
2014, AND BEFORE DATE OF ENACTMENT.—
† HR 1295 EAS2 
(A) CERTIFICATIONS OF WORKERS NOT CER-
TIFIED BEFORE DATE OF ENACTMENT.— 
(i) CRITERIA
IF
A
DETERMINATION 
HAS NOT BEEN MADE.—If, as of the date of 
the enactment of this Act, the Secretary of 
Labor has not made a determination with 
respect to whether to certify a group of 
workers as eligible to apply for adjustment 
assistance under section 222 of the Trade 
Act of 1974 pursuant to a petition described 
in clause (iii), the Secretary shall make 
that determination based on the require-
ments of section 222 of the Trade Act of 
1974, as in effect on such date of enactment. 
(ii) RECONSIDERATION OF DENIALS OF 
CERTIFICATIONS.—If, before the date of the 
enactment of this Act, the Secretary made a 
determination not to certify a group of 
workers as eligible to apply for adjustment 
assistance under section 222 of the Trade 
Act of 1974 pursuant to a petition described 
in clause (iii), the Secretary shall— 
(I) reconsider that determination; 
and
† HR 1295 EAS2 
(II) if the group of workers meets 
the requirements of section 222 of the 
Trade Act of 1974, as in effect on such 
date of enactment, certify the group of 
workers as eligible to apply for adjust-
ment assistance. 
(iii) PETITION
DESCRIBED.—A peti-
tion described in this clause is a petition for 
a certification of eligibility for a group of 
workers filed under section 221 of the Trade 
Act of 1974 on or after January 1, 2014, 
and before the date of the enactment of this 
Act. 
(B) ELIGIBILITY FOR BENEFITS.— 
(i) IN GENERAL.—Except as provided 
in clause (ii), a worker certified as eligible 
to apply for adjustment assistance under 
section 222 of the Trade Act of 1974 pursu-
ant to a petition described in subparagraph 
(A)(iii) shall be eligible, on and after the 
date that is 90 days after the date of the en-
actment of this Act, to receive benefits only 
under the provisions of chapter 2 of title II 
of the Trade Act of 1974, as in effect on 
such date of enactment.
† HR 1295 EAS2 
(ii) COMPUTATION OF MAXIMUM BENE-
FITS.—Benefits received by a worker de-
scribed in clause (i) under chapter 2 of title 
II of the Trade Act of 1974 before the date 
of the enactment of this Act shall be in-
cluded in any determination of the max-
imum benefits for which the worker is eligi-
ble under the provisions of chapter 2 of title 
II of the Trade Act of 1974, as in effect on 
the date of the enactment of this Act. 
(2) PETITIONS
FILED
BEFORE
JANUARY
1, 
2014.—A worker certified as eligible to apply for ad-
justment assistance pursuant to a petition filed under 
section 221 of the Trade Act of 1974 on or before De-
cember 31, 2013, shall continue to be eligible to apply 
for and receive benefits under the provisions of chap-
ter 2 of title II of such Act, as in effect on December 
31, 2013. 
(3) QUALIFYING SEPARATIONS WITH RESPECT TO 
PETITIONS FILED WITHIN 90 DAYS OF DATE OF EN-
ACTMENT.—Section 223(b) of the Trade Act of 1974, 
as in effect on the date of the enactment of this Act, 
shall be applied and administered by substituting 
‘‘before January 1, 2014’’ for ‘‘more than one year be-
fore the date of the petition on which such certifi-
† HR 1295 EAS2 
cation was granted’’ for purposes of determining 
whether a worker is eligible to apply for adjustment 
assistance pursuant to a petition filed under section 
221 of the Trade Act of 1974 on or after the date of 
the enactment of this Act and on or before the date 
that is 90 days after such date of enactment. 
(b) TRADE ADJUSTMENT ASSISTANCE FOR FIRMS.— 
(1) CERTIFICATION
OF
FIRMS
NOT
CERTIFIED 
BEFORE DATE OF ENACTMENT.— 
(A) CRITERIA
IF
A
DETERMINATION
HAS 
NOT BEEN MADE.—If, as of the date of the enact-
ment of this Act, the Secretary of Commerce has 
not made a determination with respect to wheth-
er to certify a firm as eligible to apply for ad-
justment assistance under section 251 of the 
Trade Act of 1974 pursuant to a petition de-
scribed in subparagraph (C), the Secretary shall 
make that determination based on the require-
ments of section 251 of the Trade Act of 1974, 
as in effect on such date of enactment. 
(B) RECONSIDERATION OF DENIAL OF CER-
TAIN PETITIONS.—If, before the date of the enact-
ment of this Act, the Secretary made a deter-
mination not to certify a firm as eligible to 
apply for adjustment assistance under section
† HR 1295 EAS2 
251 of the Trade Act of 1974 pursuant to a peti-
tion described in subparagraph (C), the Sec-
retary shall— 
(i) reconsider that determination; and 
(ii) if the firm meets the requirements 
of section 251 of the Trade Act of 1974, as 
in effect on such date of enactment, certify 
the firm as eligible to apply for adjustment 
assistance. 
(C) PETITION DESCRIBED.—A petition de-
scribed in this subparagraph is a petition for a 
certification of eligibility filed by a firm or its 
representative under section 251 of the Trade Act 
of 1974 on or after January 1, 2014, and before 
the date of the enactment of this Act. 
(2) CERTIFICATION
OF
FIRMS
THAT
DID
NOT 
SUBMIT PETITIONS BETWEEN JANUARY 1, 2014, AND 
DATE OF ENACTMENT.— 
(A) IN GENERAL.—The Secretary of Com-
merce shall certify a firm described in subpara-
graph (B) as eligible to apply for adjustment as-
sistance under section 251 of the Trade Act of 
1974, as in effect on the date of the enactment 
of this Act, if the firm or its representative files 
a petition for a certification of eligibility under
† HR 1295 EAS2 
section 251 of the Trade Act of 1974 not later 
than 90 days after such date of enactment. 
(B) FIRM DESCRIBED.—A firm described in 
this subparagraph is a firm that the Secretary 
determines would have been certified as eligible 
to apply for adjustment assistance if— 
(i) the firm or its representative had 
filed a petition for a certification of eligi-
bility under section 251 of the Trade Act of 
1974 on a date during the period beginning 
on January 1, 2014, and ending on the day 
before the date of the enactment of this Act; 
and 
(ii) the provisions of chapter 3 of title 
II of the Trade Act of 1974, as in effect on 
such date of enactment, had been in effect 
on that date during the period described in 
clause (i). 
SEC. 406. SUNSET PROVISIONS. 
(a) APPLICATION OF PRIOR LAW.—Subject to sub-
section (b), beginning on July 1, 2021, the provisions of 
chapters 2, 3, 5, and 6 of title II of the Trade Act of 1974 
(19 U.S.C. 2271 et seq.), as in effect on January 1, 2014, 
shall be in effect and apply, except that in applying and 
administering such chapters—
† HR 1295 EAS2 
(1) paragraph (1) of section 231(c) of that Act 
shall be applied and administered as if subpara-
graphs (A), (B), and (C) of that paragraph were not 
in effect; 
(2) section 233 of that Act shall be applied and 
administered— 
(A) in subsection (a)— 
(i) in paragraph (2), by substituting 
‘‘104-week period’’ for ‘‘104-week period’’ 
and all that follows through ‘‘130-week pe-
riod)’’; and 
(ii) in paragraph (3)— 
(I) in the matter preceding sub-
paragraph (A), by substituting ‘‘65’’ 
for ‘‘52’’; and 
(II) by substituting ‘‘78-week pe-
riod’’ for ‘‘52-week period’’ each place 
it appears; and 
(B) by applying and administering sub-
section (g) as if it read as follows: 
‘‘(g) PAYMENT
OF TRADE READJUSTMENT ALLOW-
ANCES TO COMPLETE TRAINING.—Notwithstanding any 
other provision of this section, in order to assist an ad-
versely affected worker to complete training approved for 
the worker under section 236 that leads to the completion
† HR 1295 EAS2 
of a degree or industry-recognized credential, payments 
may be made as trade readjustment allowances for not more 
than 13 weeks within such period of eligibility as the Sec-
retary may prescribe to account for a break in training 
or for justifiable cause that follows the last week for which 
the worker is otherwise entitled to a trade readjustment al-
lowance under this chapter if— 
‘‘(1) payment of the trade readjustment allow-
ance for not more than 13 weeks is necessary for the 
worker to complete the training; 
‘‘(2) the worker participates in training in each 
such week; and 
‘‘(3) the worker— 
‘‘(A) has substantially met the performance 
benchmarks established as part of the training 
approved for the worker; 
‘‘(B) is expected to continue to make 
progress toward the completion of the training; 
and 
‘‘(C) will complete the training during that 
period of eligibility.’’; 
(3) section 245(a) of that Act shall be applied 
and administered by substituting ‘‘June 30, 2022’’ for 
‘‘December 31, 2007’’;
† HR 1295 EAS2 
(4) section 246(b)(1) of that Act shall be applied 
and administered by substituting ‘‘June 30, 2022’’ for 
‘‘the date that is 5 years’’ and all that follows through 
‘‘State’’; 
(5) section 256(b) of that Act shall be applied 
and administered by substituting ‘‘the 1-year period 
beginning on July 1, 2021’’ for ‘‘each of fiscal years 
2003 through 2007, and $4,000,000 for the 3-month 
period beginning on October 1, 2007’’; 
(6) section 298(a) of that Act shall be applied 
and administered by substituting ‘‘the 1-year period 
beginning on July 1, 2021’’ for ‘‘each of the fiscal 
years’’ and all that follows through ‘‘October 1, 
2007’’; and 
(7) section 285 of that Act shall be applied and 
administered— 
(A) in subsection (a), by substituting ‘‘June 
30, 2022’’ for ‘‘December 31, 2007’’ each place it 
appears; and 
(B) by applying and administering sub-
section (b) as if it read as follows: 
‘‘(b) OTHER ASSISTANCE.— 
‘‘(1) ASSISTANCE FOR FIRMS.—
† HR 1295 EAS2 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), assistance may not be pro-
vided under chapter 3 after June 30, 2022. 
‘‘(B) EXCEPTION.—Notwithstanding sub-
paragraph (A), any assistance approved under 
chapter 3 pursuant to a petition filed under sec-
tion 251 on or before June 30, 2022, may be pro-
vided— 
‘‘(i) to the extent funds are available 
pursuant to such chapter for such purpose; 
and 
‘‘(ii) to the extent the recipient of the 
assistance is otherwise eligible to receive 
such assistance. 
‘‘(2) FARMERS.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), assistance may not be pro-
vided under chapter 6 after June 30, 2022. 
‘‘(B) EXCEPTION.—Notwithstanding sub-
paragraph (A), any assistance approved under 
chapter 6 on or before June 30, 2022, may be 
provided— 
‘‘(i) to the extent funds are available 
pursuant to such chapter for such purpose; 
and
† HR 1295 EAS2 
‘‘(ii) to the extent the recipient of the 
assistance is otherwise eligible to receive 
such assistance.’’. 
(b) EXCEPTIONS.—The provisions of chapters 2, 3, 5, 
and 6 of title II of the Trade Act of 1974, as in effect on 
the date of the enactment of this Act, shall continue to apply 
on and after July 1, 2021, with respect to— 
(1) workers certified as eligible for trade adjust-
ment assistance benefits under chapter 2 of title II of 
that Act pursuant to petitions filed under section 221 
of that Act before July 1, 2021; 
(2) firms certified as eligible for technical assist-
ance or grants under chapter 3 of title II of that Act 
pursuant to petitions filed under section 251 of that 
Act before July 1, 2021; and 
(3) agricultural commodity producers certified 
as eligible for technical or financial assistance under 
chapter 6 of title II of that Act pursuant to petitions 
filed under section 292 of that Act before July 1, 
2021. 
SEC. 407. EXTENSION AND MODIFICATION OF HEALTH COV-
ERAGE TAX CREDIT. 
(a) 
EXTENSION.—Subparagraph 
(B) 
of 
section 
35(b)(1) of the Internal Revenue Code of 1986 is amended
† HR 1295 EAS2 
by striking ‘‘before January 1, 2014’’ and inserting ‘‘before 
January 1, 2020’’. 
(b) COORDINATION WITH CREDIT
FOR COVERAGE 
UNDER A QUALIFIED HEALTH PLAN.—Subsection (g) of 
section 35 of the Internal Revenue Code of 1986 is amend-
ed— 
(1) by redesignating paragraph (11) as para-
graph (13), and 
(2) by inserting after paragraph (10) the fol-
lowing new paragraphs: 
‘‘(11) ELECTION.— 
‘‘(A) IN GENERAL.—This section shall not 
apply to any taxpayer for any eligible coverage 
month unless such taxpayer elects the applica-
tion of this section for such month. 
‘‘(B) TIMING AND APPLICABILITY OF ELEC-
TION.—Except as the Secretary may provide— 
‘‘(i) an election to have this section 
apply for any eligible coverage month in a 
taxable year shall be made not later than 
the due date (including extensions) for the 
return of tax for the taxable year, and 
‘‘(ii) any election for this section to 
apply for an eligible coverage month shall 
apply for all subsequent eligible coverage
† HR 1295 EAS2 
months in the taxable year and, once made, 
shall be irrevocable with respect to such 
months. 
‘‘(12) COORDINATION WITH PREMIUM TAX CRED-
IT.— 
‘‘(A) IN
GENERAL.—An eligible coverage 
month to which the election under paragraph 
(11) applies shall not be treated as a coverage 
month (as defined in section 36B(c)(2)) for pur-
poses of section 36B with respect to the taxpayer. 
‘‘(B) COORDINATION
WITH
ADVANCE
PAY-
MENTS OF PREMIUM TAX CREDIT.—In the case of 
a taxpayer who makes the election under para-
graph (11) with respect to any eligible coverage 
month in a taxable year or on behalf of whom 
any advance payment is made under section 
7527 with respect to any month in such taxable 
year— 
‘‘(i) the tax imposed by this chapter for 
the taxable year shall be increased by the 
excess, if any, of— 
‘‘(I) the sum of any advance pay-
ments made on behalf of the taxpayer 
under section 1412 of the Patient Pro-
tection and Affordable Care Act and
† HR 1295 EAS2 
section 7527 for months during such 
taxable year, over 
‘‘(II) the sum of the credits al-
lowed under this section (determined 
without regard to paragraph (1)) and 
section 36B (determined without re-
gard to subsection (f)(1) thereof) for 
such taxable year, and 
‘‘(ii) section 36B(f)(2) shall not apply 
with respect to such taxpayer for such tax-
able year, except that if such taxpayer re-
ceived any advance payments under section 
7527 for any month in such taxable year 
and is later allowed a credit under section 
36B for such taxable year, then section 
36B(f)(2)(B) shall be applied by sub-
stituting the amount determined under 
clause (i) for the amount determined under 
section 36B(f)(2)(A).’’. 
(c) EXTENSION OF ADVANCE PAYMENT PROGRAM.— 
(1) IN GENERAL.—Subsection (a) of section 7527 
of the Internal Revenue Code of 1986 is amended by 
striking ‘‘August 1, 2003’’ and inserting ‘‘the date 
that is 1 year after the date of the enactment of the
† HR 1295 EAS2 
Trade Adjustment Assistance Reauthorization Act of 
2015’’. 
(2) CONFORMING AMENDMENT.—Paragraph (1) 
of section 7527(e) of such Code is amended by striking 
‘‘occurring’’ and all that follows and inserting ‘‘occur-
ring— 
‘‘(A) after the date that is 1 year after the 
date of the enactment of the Trade Adjustment 
Assistance Reauthorization Act of 2015, and 
‘‘(B) prior to the first month for which an 
advance payment is made on behalf of such indi-
vidual under subsection (a).’’. 
(d) INDIVIDUAL INSURANCE TREATED AS QUALIFIED 
HEALTH INSURANCE WITHOUT REGARD TO ENROLLMENT 
DATE.— 
(1) IN GENERAL.—Subparagraph (J) of section 
35(e)(1) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘insurance if the eligible indi-
vidual’’ and all that follows through ‘‘For purposes 
of’’ and inserting ‘‘insurance. For purposes of’’. 
(2) SPECIAL RULE.—Subparagraph (J) of sec-
tion 35(e)(1) of such Code, as amended by paragraph 
(1), is amended by striking ‘‘insurance.’’ and insert-
ing ‘‘insurance (other than coverage enrolled in
† HR 1295 EAS2 
through an Exchange established under the Patient 
Protection and Affordable Care Act).’’. 
(e) CONFORMING AMENDMENT.—Subsection (m) of sec-
tion 6501 of the Internal Revenue Code of 1986 is amended 
by inserting ‘‘, 35(g)(11)’’ after ‘‘30D(e)(4)’’. 
(f) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section shall 
apply to coverage months in taxable years beginning 
after December 31, 2013. 
(2) PLANS AVAILABLE ON INDIVIDUAL MARKET 
FOR USE OF TAX CREDIT.—The amendment made by 
subsection (d)(2) shall apply to coverage months in 
taxable years beginning after December 31, 2015. 
(3) TRANSITION RULE.—Notwithstanding section 
35(g)(11)(B)(i) of the Internal Revenue Code of 1986 
(as added by this title), an election to apply section 
35 of such Code to an eligible coverage month (as de-
fined in section 35(b) of such Code) (and not to claim 
the credit under section 36B of such Code with respect 
to such month) in a taxable year beginning after De-
cember 31, 2013, and before the date of the enactment 
of this Act— 
(A) may be made at any time on or after 
such date of enactment and before the expiration
† HR 1295 EAS2 
of the 3-year period of limitation prescribed in 
section 6511(a) with respect to such taxable year; 
and 
(B) may be made on an amended return. 
(g) AGENCY OUTREACH.—As soon as possible after the 
date of the enactment of this Act, the Secretaries of the 
Treasury, Health and Human Services, and Labor (or such 
Secretaries’ delegates) and the Director of the Pension Ben-
efit Guaranty Corporation (or the Director’s delegate) shall 
carry out programs of public outreach, including on the 
Internet, to inform potential eligible individuals (as defined 
in section 35(c)(1) of the Internal Revenue Code of 1986) 
of the extension of the credit under section 35 of the Internal 
Revenue Code of 1986 and the availability of the election 
to claim such credit retroactively for coverage months begin-
ning after December 31, 2013. 
TITLE 
V—IMPROVEMENTS 
TO 
ANTIDUMPING 
AND 
COUN-
TERVAILING DUTY LAWS 
SEC. 501. SHORT TITLE. 
This title may be cited as the ‘‘American Trade En-
forcement Effectiveness Act’’.
† HR 1295 EAS2 
SEC. 502. CONSEQUENCES OF FAILURE TO COOPERATE 
WITH A REQUEST FOR INFORMATION IN A 
PROCEEDING. 
Section 776 of the Tariff Act of 1930 (19 U.S.C. 1677e) 
is amended— 
(1) in subsection (b)— 
(A) 
by 
redesignating 
paragraphs 
(1) 
through (4) as subparagraphs (A) through (D), 
respectively, and by moving such subparagraphs, 
as so redesignated, 2 ems to the right; 
(B) by striking ‘‘ADVERSE INFERENCES.— 
If’’ and inserting the following: ‘‘ADVERSE IN-
FERENCES.— 
‘‘(1) IN GENERAL.—If’’; 
(C) by striking ‘‘under this title, may use’’ 
and inserting the following: ‘‘under this title— 
‘‘(A) may use’’; and 
(D) by striking ‘‘facts otherwise available. 
Such adverse inference may include’’ and insert-
ing the following: ‘‘facts otherwise available; and 
‘‘(B) is not required to determine, or make 
any adjustments to, a countervailable subsidy 
rate or weighted average dumping margin based 
on any assumptions about information the inter-
ested party would have provided if the interested
† HR 1295 EAS2 
party had complied with the request for informa-
tion. 
‘‘(2) POTENTIAL SOURCES OF INFORMATION FOR 
ADVERSE INFERENCES.—An adverse inference under 
paragraph (1)(A) may include’’; 
(2) in subsection (c)— 
(A) by striking ‘‘CORROBORATION OF SEC-
ONDARY INFORMATION.—When the’’ and insert-
ing the following: ‘‘CORROBORATION
OF SEC-
ONDARY INFORMATION.— 
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), when the’’; and 
(B) by adding at the end the following: 
‘‘(2) EXCEPTION.—The administrative authority 
and the Commission shall not be required to corrobo-
rate any dumping margin or countervailing duty ap-
plied in a separate segment of the same proceeding.’’; 
and 
(3) by adding at the end the following: 
‘‘(d) SUBSIDY RATES AND DUMPING MARGINS IN AD-
VERSE INFERENCE DETERMINATIONS.— 
‘‘(1) IN GENERAL.—If the administering author-
ity uses an inference that is adverse to the interests 
of a party under subsection (b)(1)(A) in selecting
† HR 1295 EAS2 
among the facts otherwise available, the admin-
istering authority may— 
‘‘(A) in the case of a countervailing duty 
proceeding— 
‘‘(i) use a countervailable subsidy rate 
applied for the same or similar program in 
a countervailing duty proceeding involving 
the same country, or 
‘‘(ii) if there is no same or similar 
program, use a countervailable subsidy rate 
for a subsidy program from a proceeding 
that the administering authority considers 
reasonable to use, and 
‘‘(B) in the case of an antidumping duty 
proceeding, use any dumping margin from any 
segment of the proceeding under the applicable 
antidumping order. 
‘‘(2) DISCRETION TO APPLY HIGHEST RATE.—In 
carrying out paragraph (1), the administering au-
thority may apply any of the countervailable subsidy 
rates or dumping margins specified under that para-
graph, including the highest such rate or margin, 
based on the evaluation by the administering author-
ity of the situation that resulted in the administering
† HR 1295 EAS2 
authority using an adverse inference in selecting 
among the facts otherwise available. 
‘‘(3) NO OBLIGATION TO MAKE CERTAIN ESTI-
MATES OR ADDRESS CERTAIN CLAIMS.—If the admin-
istering authority uses an adverse inference under 
subsection (b)(1)(A) in selecting among the facts oth-
erwise available, the administering authority is not 
required, for purposes of subsection (c) or for any 
other purpose— 
‘‘(A) to estimate what the countervailable 
subsidy rate or dumping margin would have 
been if the interested party found to have failed 
to cooperate under subsection (b)(1) had cooper-
ated, or 
‘‘(B) to demonstrate that the countervailable 
subsidy rate or dumping margin used by the ad-
ministering authority reflects an alleged com-
mercial reality of the interested party.’’. 
SEC. 503. DEFINITION OF MATERIAL INJURY. 
(a) EFFECT OF PROFITABILITY OF DOMESTIC INDUS-
TRIES.—Section 771(7) of the Tariff Act of 1930 (19 U.S.C. 
1677(7)) is amended by adding at the end the following: 
‘‘(J) 
EFFECT
OF
PROFITABILITY.—The 
Commission may not determine that there is no 
material injury or threat of material injury to
† HR 1295 EAS2 
an industry in the United States merely because 
that industry is profitable or because the per-
formance of that industry has recently im-
proved.’’. 
(b) EVALUATION OF IMPACT ON DOMESTIC INDUSTRY 
IN DETERMINATION OF MATERIAL INJURY.—Subclause (I) 
of section 771(7)(C)(iii) of the Tariff Act of 1930 (19 U.S.C. 
1677(7)(C)(iii)) is amended to read as follows: 
‘‘(I) actual and potential decline 
in output, sales, market share, gross 
profits, operating profits, net profits, 
ability to service debt, productivity, re-
turn on investments, return on assets, 
and utilization of capacity,’’. 
(c) CAPTIVE PRODUCTION.—Section 771(7)(C)(iv) of 
the Tariff Act of 1930 (19 U.S.C. 1677(7)(C)(iv)) is amend-
ed— 
(1) in subclause (I), by striking the comma and 
inserting ‘‘, and’’; 
(2) in subclause (II), by striking ‘‘, and’’ and in-
serting a comma; and 
(3) by striking subclause (III).
† HR 1295 EAS2 
SEC. 504. PARTICULAR MARKET SITUATION. 
(a) DEFINITION OF ORDINARY COURSE OF TRADE.— 
Section 771(15) of the Tariff Act of 1930 (19 U.S.C. 
1677(15)) is amended by adding at the end the following: 
‘‘(C) Situations in which the administering 
authority determines that the particular market 
situation prevents a proper comparison with the 
export price or constructed export price.’’. 
(b) 
DEFINITION
OF
NORMAL
VALUE.—Section 
773(a)(1)(B)(ii)(III) of the Tariff Act of 1930 (19 U.S.C. 
1677b(a)(1)(B)(ii)(III)) is amended by striking ‘‘in such 
other country.’’. 
(c) DEFINITION OF CONSTRUCTED VALUE.—Section 
773(e) of the Tariff Act of 1930 (19 U.S.C. 1677b(e)) is 
amended— 
(1) in paragraph (1), by striking ‘‘business’’ and 
inserting ‘‘trade’’; and 
(2) by striking the flush text at the end and in-
serting the following: 
‘‘For purposes of paragraph (1), if a particular market sit-
uation exists such that the cost of materials and fabrication 
or other processing of any kind does not accurately reflect 
the cost of production in the ordinary course of trade, the 
administering authority may use another calculation meth-
odology under this subtitle or any other calculation method-
ology. For purposes of paragraph (1), the cost of materials
† HR 1295 EAS2 
shall be determined without regard to any internal tax in 
the exporting country imposed on such materials or their 
disposition that is remitted or refunded upon exportation 
of the subject merchandise produced from such materials.’’. 
SEC. 505. DISTORTION OF PRICES OR COSTS. 
(a) INVESTIGATION OF BELOW-COST SALES.—Section 
773(b)(2) of the Tariff Act of 1930 (19 U.S.C. 1677b(b)(2)) 
is amended by striking subparagraph (A) and inserting the 
following: 
‘‘(A) REASONABLE
GROUNDS
TO
BELIEVE 
OR SUSPECT.— 
‘‘(i) REVIEW.—In a review conducted 
under section 751 involving a specific ex-
porter, there are reasonable grounds to be-
lieve or suspect that sales of the foreign like 
product have been made at prices that are 
less than the cost of production of the prod-
uct if the administering authority dis-
regarded some or all of the exporter’s sales 
pursuant to paragraph (1) in the investiga-
tion or, if a review has been completed, in 
the most recently completed review. 
‘‘(ii) REQUESTS FOR INFORMATION.— 
In an investigation initiated under section 
732 or a review conducted under section
† HR 1295 EAS2 
751, the administering authority shall re-
quest information necessary to calculate the 
constructed value and cost of production 
under subsections (e) and (f) to determine 
whether there are reasonable grounds to be-
lieve or suspect that sales of the foreign like 
product have been made at prices that rep-
resent less than the cost of production of the 
product.’’. 
(b) PRICES AND COSTS IN NONMARKET ECONOMIES.— 
Section 773(c) of the Tariff Act of 1930 (19 U.S.C. 
1677b(c)) is amended by adding at the end the following: 
‘‘(5) DISCRETION TO DISREGARD CERTAIN PRICE 
OR COST VALUES.—In valuing the factors of produc-
tion under paragraph (1) for the subject merchandise, 
the administering authority may disregard price or 
cost values without further investigation if the admin-
istering authority has determined that broadly avail-
able export subsidies existed or particular instances of 
subsidization occurred with respect to those price or 
cost values or if those price or cost values were subject 
to an antidumping order.’’.
† HR 1295 EAS2 
SEC. 506. REDUCTION IN BURDEN ON DEPARTMENT OF 
COMMERCE BY REDUCING THE NUMBER OF 
VOLUNTARY RESPONDENTS. 
Section 782(a) of the Tariff Act of 1930 (19 U.S.C. 
1677m(a)) is amended— 
(1) in paragraph (1), by redesignating subpara-
graphs (A) and (B) as clauses (i) and (ii), respec-
tively, and by moving such clauses, as so redesig-
nated, 2 ems to the right; 
(2) by redesignating paragraphs (1) and (2) as 
subparagraphs (A) and (B), respectively, and by mov-
ing such subparagraphs, as so redesignated, 2 ems to 
the right; 
(3) by striking ‘‘INVESTIGATIONS
AND
RE-
VIEWS.—In’’ and inserting the following: ‘‘INVESTIGA-
TIONS AND REVIEWS.— 
‘‘(1) IN GENERAL.—In’’; 
(4) in paragraph (1), as designated by para-
graph (3), by amending subparagraph (B), as redes-
ignated by paragraph (2), to read as follows: 
‘‘(B) the number of exporters or producers 
subject to the investigation or review is not so 
large that any additional individual examina-
tion of such exporters or producers would be un-
duly burdensome to the administering authority
† HR 1295 EAS2 
and inhibit the timely completion of the inves-
tigation or review.’’; and 
(5) by adding at the end the following: 
‘‘(2) DETERMINATION
OF
UNDULY
BURDEN-
SOME.—In determining if an individual examination 
under paragraph (1)(B) would be unduly burden-
some, the administering authority may consider the 
following: 
‘‘(A) The complexity of the issues or infor-
mation presented in the proceeding, including 
questionnaires and any responses thereto. 
‘‘(B) Any prior experience of the admin-
istering authority in the same or similar pro-
ceeding. 
‘‘(C) The total number of investigations 
under subtitle A or B and reviews under section 
751 being conducted by the administering au-
thority as of the date of the determination. 
‘‘(D) Such other factors relating to the time-
ly completion of each such investigation and re-
view as the administering authority considers 
appropriate.’’. 
SEC. 507. APPLICATION TO CANADA AND MEXICO. 
Pursuant to article 1902 of the North American Free 
Trade Agreement and section 408 of the North American
† HR 1295 EAS2 
Free Trade Agreement Implementation Act (19 U.S.C. 
3438), the amendments made by this title shall apply with 
respect to goods from Canada and Mexico. 
TITLE VI—TARIFF CLASSIFICA-
TION OF CERTAIN ARTICLES 
SEC. 601. TARIFF CLASSIFICATION OF RECREATIONAL PER-
FORMANCE OUTERWEAR. 
(a) AMENDMENTS TO ADDITIONAL U.S. NOTES.—The 
Additional U.S. Notes to chapter 62 of the Harmonized 
Tariff Schedule of the United States are amended— 
(1) in Additional U.S. Note 2— 
(A) by striking ‘‘For the purposes of sub-
headings’’ 
and 
all 
that 
follows 
through 
‘‘6211.20.15’’ and inserting ‘‘For purposes of this 
chapter’’; 
(B) by striking ‘‘garments classifiable in 
those subheadings’’ and inserting ‘‘a garment’’; 
and 
(C) by striking ‘‘D 3600-81’’ and inserting 
‘‘D 3779–81’’; and 
(2) by adding at the end the following new notes: 
‘‘(c) For purposes of this chapter, the term ‘rec-
reational performance outerwear’ means trousers (includ-
ing, but not limited to, paddling pants, ski or snowboard 
pants, and ski or snowboard pants intended for sale as
† HR 1295 EAS2 
parts of ski-suits), coveralls and bib overalls, and jackets 
(including, but not limited to, full zip jackets, paddling 
jackets, ski jackets, and ski jackets intended for sale as parts 
of ski-suits), windbreakers, and similar articles (including 
padded, sleeveless jackets) composed of fabrics of cotton, 
wool, hemp, bamboo, silk, or manmade fiber, or a combina-
tion of such fibers, that are either water resistant or treated 
with plastics, or both, with critically sealed seams, and with 
five or more of the following features: 
‘‘(1) Insulation for cold weather protection. 
‘‘(2) Pockets, at least one of which has a 
zippered, hook and loop, or other type of closure. 
‘‘(3) Elastic, drawcord, or other means of tight-
ening around the waist or leg hems, including hidden 
leg sleeves with a means of tightening at the ankle for 
trousers and tightening around the waist or bottom 
hem for jackets. 
‘‘(4) Venting, not including grommet(s). 
‘‘(5) Articulated elbows or knees. 
‘‘(6) Reinforcement in one of the following areas: 
the elbows, shoulders, seat, knees, ankles, or cuffs. 
‘‘(7) Weatherproof closure at the waist or front. 
‘‘(8) Multi-adjustable hood or adjustable collar. 
‘‘(9) Adjustable powder skirt, inner protective 
skirt, or adjustable inner protective cuff at sleeve hem.
† HR 1295 EAS2 
‘‘(10) Construction at the arm gusset that uti-
lizes fabric, design, or patterning to allow radial arm 
movement. 
‘‘(11) Odor control technology. 
The term ‘recreational performance outerwear’ does not in-
clude occupational outerwear. 
‘‘(d) For purposes of this Note, the following terms 
have the following meanings: 
‘‘(1) The term ‘treated with plastics’ refers to 
textile fabrics impregnated, coated, covered, or lami-
nated with plastics, as described in Note 2 to chapter 
59. 
‘‘(2) The term ‘sealed seams’ means seams that 
have been covered by means of taping, gluing, bond-
ing, cementing, fusing, welding, or a similar process 
so that water cannot pass through the seams when 
tested in accordance with the current version of 
AATCC Test Method 35. 
‘‘(3) The term ‘critically sealed seams’ means— 
‘‘(A) for jackets, windbreakers, and similar 
articles (including padded, sleeveless jackets), 
sealed seams that are sealed at the front and 
back yokes, or at the shoulders, arm holes, or 
both, where applicable; and
† HR 1295 EAS2 
‘‘(B) for trousers, overalls and bib overalls 
and similar articles, sealed seams that are sealed 
at the front (up to the zipper or other means of 
closure) and back rise. 
‘‘(4) The term ‘insulation for cold weather pro-
tection’ means insulation with either synthetic fill, 
down, a laminated thermal backing, or other lining 
for thermal protection from cold weather. 
‘‘(5) The term ‘venting’ refers to closeable or per-
manent constructed openings in a garment (excluding 
front, primary zipper closures and grommet(s)) to 
allow increased expulsion of built-up heat during out-
door activities. In a jacket, such openings are often 
positioned on the underarm seam of a garment but 
may also be placed along other seams in the front or 
back of a garment. In trousers, such openings are 
often positioned on the inner or outer leg seams of a 
garment but may also be placed along other seams in 
the front or back of a garment. 
‘‘(6) The term ‘articulated elbows or knees’ refers 
to the construction of a sleeve (or pant leg) to allow 
improved mobility at the elbow (or knee) through the 
use of extra seams, darts, gussets, or other means. 
‘‘(7) The term ‘reinforcement’ refers to the use of 
a double layer of fabric or section(s) of fabric that is
† HR 1295 EAS2 
abrasion-resistant or otherwise more durable than the 
face fabric of the garment. 
‘‘(8) The term ‘weatherproof closure’ means a 
closure (including, but not limited to, laminated or 
coated zippers, storm flaps, or other weatherproof con-
struction) that has been reinforced or engineered in a 
manner to reduce the penetration or absorption of 
moisture or air through an opening in the garment. 
‘‘(9) The term ‘multi-adjustable hood or adjust-
able collar’ means, in the case of a hood, a hood into 
which is incorporated two or more draw cords, ad-
justment tabs, or elastics, or, in the case of a collar, 
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. 
‘‘(10) 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. 
‘‘(11) 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.
† HR 1295 EAS2 
‘‘(12) The term ‘radial arm movement’ refers to 
unrestricted, 180-degree range of motion for the arm 
while wearing performance outerwear. 
‘‘(13) 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. 
‘‘(14) 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. 
‘‘(e) 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’. 
‘‘(f) 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-
† HR 1295 EAS2 
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
† HR 1295 EAS2 
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:
† HR 1295 EAS2 
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):
† HR 1295 EAS2 
‘‘ 
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%
† HR 1295 EAS2 
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%
† HR 1295 EAS2 
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%
† HR 1295 EAS2 
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):
† HR 1295 EAS2 
‘‘ 
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% 
’’.
† HR 1295 EAS2 
(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:
† HR 1295 EAS2 
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:
† HR 1295 EAS2 
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%
† HR 1295 EAS2 
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:
† HR 1295 EAS2 
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%
† HR 1295 EAS2 
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
† HR 1295 EAS2 
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:
† HR 1295 EAS2 
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:
† HR 1295 EAS2 
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):
† HR 1295 EAS2 
‘‘ 
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
† HR 1295 EAS2 
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-
tation as the article description for subheading 
6211.33.00 (as in effect on the day before the date of 
the enactment of this Act): 
‘‘ 
6211.33 
Of man-made fibers: 
6211.33.05 
Recreational performance outer-
wear ................................................
16% 
Free (AU, BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
6.4% (OM) 
76% 
6211.33.10 
Other ...............................................
16% 
Free (AU, BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
6.4% (OM) 
76% 
’’. 
(29) By striking subheadings 6211.39.05 through 
6211.39.90 and inserting the following, with the arti-
cle description for subheading 6211.39.05 having the 
same degree of indentation as the article description 
for subheading 6211.39.05 (as in effect on the day be-
fore the date of the enactment of this Act):
† HR 1295 EAS2 
‘‘ 
6211.39.05 
Recreational performance outerwear 
2.8% 
Free (AU, BH, 
CA, CL, CO, 
E*, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
35% 
Other: ..................................................
6211.39.10 
Of wool or fine animal hair .........
12% 
Free (AU, BH, 
CA, CL, CO, 
IL, JO, KR, 
MA, MX, P, 
PA, PE, SG) 
4.8% (OM) 
58.5% 
6211.39.20 
Containing 70 percent or more by 
weight of silk or silk waste ...........
0.5% 
Free (AU, BH, 
CA, CL, CO, E, 
IL, JO, KR, 
MA, MX, OM, 
P, PA, PE, SG) 
35% 
6211.39.90 
Other ...............................................
2.8% 
Free (AU, BH, 
CA, CL, CO, 
E*, IL, JO, 
KR, MA, MX, 
OM, P, PA, 
PE, SG) 
35% 
’’. 
(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
† HR 1295 EAS2 
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% 
’’.
† HR 1295 EAS2 
(c) EFFECTIVE DATE.—This section and the amend-
ments made by this section shall— 
(1) take effect on the 180th 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 180th 
day. 
SEC. 602. 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: 
‘‘(f) 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:
† HR 1295 EAS2 
(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
† HR 1295 EAS2 
added by subsection (b)(2), beginning in calendar year 
2016. 
(d) EFFECTIVE DATE.—This section and the amend-
ments made by this section 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 VII—MISCELLANEOUS 
PROVISIONS 
SEC. 701. 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.
† HR 1295 EAS2 
ment Implementation Act (Public Law 112–41; 125 Stat. 
460) is amended by adding at the end the following: 
‘‘(c) FURTHER ADDITIONAL PERIOD.—For the period 
beginning on July 15, 2025, and ending on September 30, 
2025, section 13031(a)(9) of the Consolidated Omnibus 
Budget Reconciliation 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’.’’. 
SEC. 803. 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 $1,000,000,000 (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 increased 
by 8 percent of such amount (determined without re-
gard 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)
† HR 1295 EAS2 
shall be appropriately reduced to reflect the amount 
of the increase by reason of such paragraph. 
SEC. 804. 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.’’.
100 
† HR 1295 EAS2 
(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.
101 
† HR 1295 EAS2 
SEC. 805. 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.
102 
† HR 1295 EAS2 
SEC. 806. 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