‘‘(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 
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 
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‘‘(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 
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. 
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(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 Act), 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 
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 
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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. 
SEC. 8. CUSTOMS USER FEES. 
(a) IN GENERAL.—Section 13031(j)(3) of the Consoli-
dated Omnibus Budget Reconciliation Act of 1985 (19 
U.S.C. 58c(j)(3)) is amended— 
(1) in subparagraph (B)(i), by striking ‘‘Sep-
tember 30, 2024’’ and inserting ‘‘September 30, 
2025’’; and 
(2) by adding at the end the following: 
‘‘(D) Fees may be charged under paragraphs (9) and 
(10) of subsection (a) during the period beginning on July 
29, 2025, and ending on September 30, 2025.’’. 
(b) RATE FOR MERCHANDISE PROCESSING FEES.— 
Section 503 of the United States–Korea Free Trade Agree-
ment Implementation Act (Public Law 112–41; 125 Stat. 
460) is amended by 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 
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