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vided for that article after the date on which that period 
ends. 
(c) PRESIDENTIAL DETERMINATION.—Import relief 
may be provided under this subtitle in the case of a Ko-
rean article after the date on which such relief would, but 
for this subsection, terminate under subsection (a) and 
(b), if the President determines that Korea has consented 
to such relief. 
SEC. 315. COMPENSATION AUTHORITY. 
For purposes of section 123 of the Trade Act of 1974 
(19 U.S.C. 2133), any import relief provided by the Presi-
dent under section 313 shall be treated as action taken 
under chapter 1 of title II of such Act (19 U.S.C. 2251 
et seq.). 
SEC. 316. CONFIDENTIAL BUSINESS INFORMATION. 
Section 202(a)(8) of the Trade Act of 1974 (19 
U.S.C. 2252(a)(8)) is amended in the first sentence— 
(1) by striking ‘‘and’’; and 
(2) by inserting before the period at the end ‘‘, 
and title III of the United States–Korea Free Trade 
Agreement Implementation Act’’. 
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Subtitle B—Motor Vehicle 
Safeguard Measures 
SEC. 321. MOTOR VEHICLE SAFEGUARD MEASURES. 
The provisions of subtitle A shall apply with respect 
to a Korean motor vehicle article to the same extent that 
such provisions apply to Korean articles, except as follows: 
(1) Section 311(d) and paragraphs (2) and (3) 
of 313(c) shall not apply. 
(2) Section 313(d)(2)(A) shall be applied and 
administered by substituting ‘‘2 years’’ for ‘‘1 year’’. 
(3) Section 313(d)(2)(C) shall be applied and 
administered by substituting ‘‘4 years’’ for ‘‘3 
years’’. 
(4) Section 313(f)(1) shall be applied and ad-
ministered by substituting ‘‘subtitle A’’ for ‘‘subtitle 
B or C’’. 
(5) Section 314(b) shall be applied and admin-
istered as if such section read as follows: 
‘‘(b) EXCEPTION.—Import relief may be provided 
under this subtitle with respect to a Korean motor vehicle 
article during any period before the date that is 10 years 
after the date on which duties on the article are elimi-
nated, as set forth in section 201(d), or, if the article is 
not referred to in section 201(d), the Schedule of the 
United States to Annex 2-B of the Agreement.’’. 
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Subtitle C—Textile and Apparel 
Safeguard Measures 
SEC. 331. COMMENCEMENT OF ACTION FOR RELIEF. 
(a) IN GENERAL.—A request for action under this 
subtitle for the purpose of adjusting to the obligations of 
the United States under the Agreement may be filed with 
the President by an interested party. Upon the filing of 
a request, the President shall review the request to deter-
mine, from information presented in the request, whether 
to commence consideration of the request. 
(b) PUBLICATION OF REQUEST.—If the President de-
termines that the request under subsection (a) provides 
the information necessary for the request to be considered, 
the President shall publish in the Federal Register a no-
tice of commencement of consideration of the request, and 
notice seeking public comments regarding the request. The 
notice shall include a summary of the request and the 
dates by which comments and rebuttals must be received. 
SEC. 332. DETERMINATION AND PROVISION OF RELIEF. 
(a) DETERMINATION.— 
(1) IN GENERAL.—If a positive determination is 
made under section 331(b), the President shall de-
termine whether, as a result of the reduction or 
elimination of a duty under the Agreement, a Ko-
rean textile or apparel article is being imported into 
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the United States in such increased quantities, in 
absolute terms or relative to the domestic market for 
that article, and under such conditions as to cause 
serious damage, or actual threat thereof, to a domes-
tic industry producing an article that is like, or di-
rectly competitive with, the imported article. 
(2) SERIOUS
DAMAGE.—In making a deter-
mination under paragraph (1), the President— 
(A) shall examine the effect of increased 
imports on the domestic industry, as reflected 
in changes in such relevant economic factors as 
output, productivity, utilization of capacity, in-
ventories, market share, exports, wages, em-
ployment, domestic prices, profits, and invest-
ment, no one of which is necessarily decisive; 
and 
(B) shall not consider changes in tech-
nology or consumer preference as factors sup-
porting a determination of serious damage or 
actual threat thereof. 
(b) PROVISION OF RELIEF.— 
(1) IN
GENERAL.—If a determination under 
subsection (a) is affirmative, the President may pro-
vide relief from imports of the article that is the 
subject of such determination, as provided in para-
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graph (2), to the extent that the President deter-
mines necessary to remedy or prevent the serious 
damage and to facilitate adjustment by the domestic 
industry. 
(2) NATURE OF RELIEF.—The relief that the 
President is authorized to provide under this sub-
section with respect to imports of an article is— 
(A) the suspension of any further reduc-
tion provided for under Annex 2-B of the 
Agreement in the duty imposed on the article; 
or 
(B) an increase in the rate of duty im-
posed on the article to a level that does not ex-
ceed the lesser of— 
(i) the column 1 general rate of duty 
imposed under the HTS on like articles at 
the time the import relief is provided; or 
(ii) the column 1 general rate of duty 
imposed under the HTS on like articles on 
the day before the date on which the 
Agreement enters into force. 
SEC. 333. PERIOD OF RELIEF. 
(a) IN GENERAL.—Subject to subsection (b), the im-
port relief that the President provides under section 
332(b) may not be in effect for more than 2 years. 
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(b) EXTENSION.— 
(1) IN GENERAL.—Subject to paragraph (2), 
the President may extend the effective period of any 
import relief provided under this subtitle for a pe-
riod of not more than 2 years, if the President de-
termines that— 
(A) the import relief continues to be nec-
essary to remedy or prevent serious damage 
and to facilitate adjustment by the domestic in-
dustry to import competition; and 
(B) there is evidence that the industry is 
making a positive adjustment to import com-
petition. 
(2) LIMITATION.—Any relief provided under 
this subtitle, including any extensions thereof, may 
not, in the aggregate, be in effect for more than 4 
years. 
SEC. 334. ARTICLES EXEMPT FROM RELIEF. 
The President may not provide import relief under 
this subtitle with respect to an article if— 
(1) import relief previously has been provided 
under this subtitle with respect to that article; or 
(2) the article is subject to import relief 
under— 
(A) subtitle A; or 
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(B) chapter 1 of title II of the Trade Act 
of 1974 (19 U.S.C. 2251 et seq.). 
SEC. 335. RATE AFTER TERMINATION OF IMPORT RELIEF. 
On the date on which import relief under this subtitle 
is terminated with respect to an article, the rate of duty 
on that article shall be the rate that would have been in 
effect but for the provision of such relief. 
SEC. 336. TERMINATION OF RELIEF AUTHORITY. 
No import relief may be provided under this subtitle 
with respect to any article after the date that is 10 years 
after the date on which duties on the article are eliminated 
pursuant to the Agreement. 
SEC. 337. COMPENSATION AUTHORITY. 
For purposes of section 123 of the Trade Act of 1974 
(19 U.S.C. 2133), any import relief provided by the Presi-
dent under this subtitle shall be treated as action taken 
under chapter 1 of title II of such Act (19 U.S.C. 2251 
et seq.). 
SEC. 338. CONFIDENTIAL BUSINESS INFORMATION. 
The President may not release information received 
in connection with an investigation or determination under 
this subtitle which the President considers to be confiden-
tial business information unless the party submitting the 
confidential business information had notice, at the time 
of submission, that such information would be released by 
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the President, or such party subsequently consents to the 
release of the information. To the extent a party submits 
confidential business information, the party shall also pro-
vide a nonconfidential version of the information in which 
the confidential business information is summarized or, if 
necessary, deleted. 
Subtitle D—Cases Under Title II of 
the Trade Act of 1974 
SEC. 341. FINDINGS AND ACTION ON KOREAN ARTICLES. 
(a) EFFECT OF IMPORTS.—If, in any investigation 
initiated under chapter 1 of title II of the Trade Act of 
1974 (19 U.S.C. 2251 et seq.), the Commission makes an 
affirmative determination (or a determination which the 
President may treat as an affirmative determination under 
such chapter by reason of section 330(d) of the Tariff Act 
of 1930 (19 U.S.C. 1330(d))), the Commission shall also 
find (and report to the President at the time such injury 
determination is submitted to the President) whether im-
ports of the Korean article are a substantial cause of seri-
ous injury or threat thereof. 
(b) PRESIDENTIAL
DETERMINATION
REGARDING 
KOREAN ARTICLES.—In determining the nature and ex-
tent of action to be taken under chapter 1 of title II of 
the Trade Act of 1974 (19 U.S.C. 2251 et seq.), the Presi-
dent may exclude from the action Korean articles with re-
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spect to which the Commission has made a negative find-
ing under subsection (a). 
TITLE IV—PROCUREMENT 
SEC. 401. ELIGIBLE PRODUCTS. 
Section 308(4)(A) of the Trade Agreements Act of 
1979 (19 U.S.C. 2518(4)(A)) is amended— 
(1) by striking ‘‘or’’ at the end of clause (vi); 
(2) by striking the period at the end of clause 
(vii) and inserting ‘‘; or’’; and 
(3) by adding at the end the following new 
clause: 
‘‘(viii) a party to the United States– 
Korea Free Trade Agreement, a product or 
service of that country or instrumentality 
which is covered under that agreement for 
procurement by the United States.’’. 
TITLE V—OFFSETS 
SEC. 501. INCREASE IN PENALTY ON PAID PREPARERS WHO 
FAIL TO COMPLY WITH EARNED INCOME TAX 
CREDIT DUE DILIGENCE REQUIREMENTS. 
(a) IN GENERAL.—Section 6695(g) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘$100’’ and 
inserting ‘‘$500’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to returns required to be filed after 
December 31, 2011. 
SEC. 502. REQUIREMENT FOR PRISONS LOCATED IN THE 
UNITED STATES TO PROVIDE INFORMATION 
FOR TAX ADMINISTRATION. 
(a) IN GENERAL.—Subchapter B of chapter 61 of the 
Internal Revenue Code of 1986 is amended by redesig-
nating section 6116 as section 6117 and by inserting after 
section 6115 the following new section: 
‘‘SEC. 6116. REQUIREMENT FOR PRISONS LOCATED IN 
UNITED STATES TO PROVIDE INFORMATION 
FOR TAX ADMINISTRATION. 
‘‘(a) IN GENERAL.—Not later than September 15, 
2012, and annually thereafter, the head of the Federal 
Bureau of Prisons and the head of any State agency 
charged with the responsibility for administration of pris-
ons shall provide to the Secretary in electronic format a 
list with the information described in subsection (b) of all 
the inmates incarcerated within the prison system for any 
part of the prior 2 calendar years or the current calendar 
year through August 31. 
‘‘(b) INFORMATION.—The information with respect 
to each inmate is— 
‘‘(1) first, middle, and last name, 
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‘‘(2) date of birth, 
‘‘(3) institution of current incarceration or, for 
released inmates, most recent incarceration, 
‘‘(4) prison assigned inmate number, 
‘‘(5) the date of incarceration, 
‘‘(6) the date of release or anticipated date of 
release, 
‘‘(7) the date of work release, 
‘‘(8) taxpayer identification number and wheth-
er the prison has verified such number, 
‘‘(9) last known address, and 
‘‘(10) any additional information as the Sec-
retary may request. 
‘‘(c) FORMAT.—The Secretary shall determine the 
electronic format of the information described in sub-
section (b).’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such subchapter is amended by striking the item relat-
ing to section 6116 and by adding at the end the following 
new items: 
‘‘Sec. 6116. Requirement for prisons located in United States to provide infor-
mation for tax administration. 
‘‘Sec. 6117. Cross reference.’’. 
SEC. 503. RATE FOR MERCHANDISE PROCESSING FEES. 
For the period beginning on December 1, 2015, and 
ending on June 30, 2021, section 13031(a)(9) of the Con-
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solidated 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. 504. EXTENSION OF CUSTOMS USER FEES. 
(a) IN GENERAL.—Section 13031(j)(3)(A) of the 
Consolidated Omnibus Budget Reconciliation Act of 1985 
(19 U.S.C. 58c(j)(3)(A)) is amended by striking ‘‘January 
7, 2020’’ and inserting ‘‘August 2, 2021’’. 
(b) OTHER FEES.—Section 13031(j)(3)(B)(i) of the 
Consolidated Omnibus Budget Reconciliation Act of 1985 
(19 U.S.C. 58c(j)(3)(B)(i)) is amended by striking ‘‘Janu-
ary 14, 2020’’ and inserting ‘‘December 8, 2020’’. 
SEC. 505. TIME FOR PAYMENT OF CORPORATE ESTIMATED 
TAXES. 
Notwithstanding section 6655 of the Internal Rev-
enue 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 2012 shall be in-
creased by 0.25 percent of such amount (determined 
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without regard to any increase in such amount not 
contained in such Code); 
(2) the amount of any required installment of 
corporate estimated tax which is otherwise due in 
July, August, or September of 2016 shall be in-
creased by 2.75 percent of such amount (determined 
without regard to any increase in such amount not 
contained in such Code); and 
(3) the amount of the next required installment 
after an installment referred to in paragraph (1) or 
(2) shall be appropriately reduced to reflect the 
amount of the increase by reason of such paragraph. 
Passed the House of Representatives October 12, 
2011. 
Attest: 
KAREN L. HAAS, 
Clerk. 
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