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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 
(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-
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† HR 1314 EAS 
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. 
(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.
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(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-
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-
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† HR 1314 EAS 
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 
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.—
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† HR 1314 EAS 
(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 
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).
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SEC. 206. 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— 
(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
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(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 
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;
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† HR 1314 EAS 
‘‘(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’’; 
(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—
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† HR 1314 EAS 
(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.— 
‘‘(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.
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† HR 1314 EAS 
‘‘(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 
‘‘(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
135 
† HR 1314 EAS 
filed under section 292 of that Act before July 1, 
2021. 
SEC. 207. 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 
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
136 
† HR 1314 EAS 
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 
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—
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† HR 1314 EAS 
‘‘(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 
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
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† HR 1314 EAS 
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 
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.
141 
† HR 1314 EAS 
SEC. 208. 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 
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’.’’.
142 
† HR 1314 EAS 
SEC. 209. CHILD TAX CREDIT NOT REFUNDABLE FOR TAX-
PAYERS ELECTING TO EXCLUDE FOREIGN 
EARNED INCOME FROM TAX. 
(a) IN GENERAL.—Section 24(d) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new paragraph: 
‘‘(5) EXCEPTION
FOR
TAXPAYERS
EXCLUDING 
FOREIGN EARNED INCOME.—Paragraph (1) shall not 
apply to any taxpayer for any taxable year if such 
taxpayer elects to exclude any amount from gross in-
come under section 911 for such taxable year.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2014. 
SEC. 210. 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 2.75 percent of such amount (determined without 
regard to any increase in such amount not contained 
in such Code); and
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† HR 1314 EAS 
(2) the amount of the next required installment 
after an installment referred to in paragraph (1) 
shall be appropriately reduced to reflect the amount 
of the increase by reason of such paragraph. 
SEC. 211. COVERAGE AND PAYMENT FOR RENAL DIALYSIS 
SERVICES FOR INDIVIDUALS WITH ACUTE 
KIDNEY INJURY. 
(a) COVERAGE.—Section 1861(s)(2)(F) of the Social 
Security Act (42 U.S.C. 1395x(s)(2)(F)) is amended by in-
serting before the semicolon the following: ‘‘, including such 
renal dialysis services furnished on or after January 1, 
2017, by a renal dialysis facility or provider of services 
paid under section 1881(b)(14) to an individual with acute 
kidney injury (as defined in section 1834(r)(2))’’. 
(b) PAYMENT.—Section 1834 of the Social Security 
Act (42 U.S.C. 1395m) is amended by adding at the end 
the following new subsection: 
‘‘(r) PAYMENT FOR RENAL DIALYSIS SERVICES FOR 
INDIVIDUALS WITH ACUTE KIDNEY INJURY.— 
‘‘(1) PAYMENT RATE.—In the case of renal dialy-
sis services (as defined in subparagraph (B) of section 
1881(b)(14)) furnished under this part by a renal di-
alysis facility or provider of services paid under such 
section during a year (beginning with 2017) to an in-
dividual with acute kidney injury (as defined in
144 
† HR 1314 EAS 
paragraph (2)), the amount of payment under this 
part for such services shall be the base rate for renal 
dialysis services determined for such year under such 
section, as adjusted by any applicable geographic ad-
justment 
factor 
applied 
under 
subparagraph 
(D)(iv)(II) of such section and may be adjusted by the 
Secretary (on a budget neutral basis for payments 
under this paragraph) by any other adjustment factor 
under subparagraph (D) of such section. 
‘‘(2) INDIVIDUAL WITH ACUTE KIDNEY INJURY 
DEFINED.—In this subsection, the term ‘individual 
with acute kidney injury’ means an individual who 
has acute loss of renal function and does not receive 
renal dialysis services for which payment is made 
under section 1881(b)(14).’’. 
SEC. 212. MODIFICATION OF THE MEDICARE SEQUESTER 
FOR FISCAL YEAR 2024. 
Section 251A(6)(D)(ii) of the Balanced Budget and 
Emergency Deficit Control Act of 1985 (2 U.S.C. 
901a(6)(D)(ii)) is amended by striking ‘‘0.0 percent’’ and 
inserting ‘‘0.25 percent’’. 
Attest: 
Secretary.