dreamproit/uscode huggingface dataset:
19 U.S.C. § 3536 (CUSTOMS DUTIES)
§ 3536. Increased transparency
The Trade Representative shall seek the adoption by the Ministerial Conference and General Council of procedures that will ensure broader application of the principle of transparency and clarification of the costs and benefits of trade policy actions, through the observance of open and equitable procedures in trade matters by the Ministerial Conference and the General Council, and by the dispute settlement panels and the Appellate Body under the Dispute Settlement Understanding.
(Pub. L. 103–465, title I, § 126, Dec. 8, 1994, 108 Stat. 4834.)
heading: Effective Date
text: Section effective on the date on which the WTO Agreement enters into force with respect to the United States [Jan. 1, 1995], see section 130 of Pub. L. 103–465, set out as a note under section 3531 of this title.
19 U.S.C. § 3621 (CUSTOMS DUTIES)
§ 3621. Tobacco proclamation authority
(a) In general
The President, after consultation with the Committee on Ways and Means of the House of Representatives and with the Committee on Finance of the Senate, may proclaim the reduction or elimination of any duty with respect to cigar binder and filler tobacco, wrapper tobacco, or oriental tobacco set forth in Schedule XX.
(b) Effective date
This section shall take effect on December 8, 1994.
(Pub. L. 103–465, title IV, § 423, Dec. 8, 1994, 108 Stat. 4965.)
heading: Effective Date
text: Section effective on the date of entry into force of the WTO Agreement with respect to the United States [Jan. 1, 1995], except as otherwise provided, see section 451 of Pub. L. 103–465, set out as a note under section 3601 of this title.
19 U.S.C. § 3623 (CUSTOMS DUTIES)
§ 3623. Study of milk marketing order system
The Secretary of Agriculture shall conduct a study to determine the effects of the Uruguay Round Agreements on the Federal milk marketing order system. Not later than 6 months after the date of entry into force of the WTO Agreement with respect to the United States, the Secretary of Agriculture shall report to the Congress on the results of the study.
(Pub. L. 103–465, title IV, § 425, Dec. 8, 1994, 108 Stat. 4965.)
heading: Effective Date
text: Section effective on the date of entry into force of the WTO Agreement with respect to the United States [Jan. 1, 1995], except as otherwise provided, see section 451 of Pub. L. 103–465, set out as a note under section 3601 of this title.
heading: Uruguay Round Agreements: Entry Into Force
text: The Uruguay Round Agreements, including the World Trade Organization Agreement and agreements annexed to that Agreement, as referred to in section 3511(d) of this title, entered into force with respect to the United States on Jan. 1, 1995. See note set out under section 3511 of this title.
19 U.S.C. § 3624 (CUSTOMS DUTIES)
§ 3624. Additional program funding
(a) Use of additional funds
Consistent, as determined by the President, with the obligations undertaken by the United States set forth in the Uruguay Round Agreements, the Commodity Credit Corporation shall use, in addition to any other funds appropriated or made available for such purposes, any funds made available under subsection (b) for authorized export promotion, foreign market development, export credit financing, and promoting the development, commercialization, and marketing of products resulting from alternative uses of agricultural commodities.
(b) Amount of additional funds
Amounts shall be credited to the Commodity Credit Corporation in fiscal year 1995 equal to the lesser of the dollar amount of—
(1) the fiscal year 1995 Pay-As-You-Go savings; and
(2) the 5-year Pay-As-You-Go savings;
under section 902 of title 2, resulting from the enactment of the Federal Crop Insurance Reform Act of 1994.
(c) Effective date
This section shall take effect on December 8, 1994.
(Pub. L. 103–465, title IV, § 426, Dec. 8, 1994, 108 Stat. 4966.)
heading: References in Text
text: The Federal Crop Insurance Reform Act of 1994, referred to in subsec. (b), is title I of Pub. L. 103–354, Oct. 13, 1994, 108 Stat. 3179. For complete classification of this Act to the Code, see Short Title of 1994 Amendment note set out under section 1501 of Title 7, Agriculture, and Tables.
heading: Effective Date
text: Section effective on the date of entry into force of the WTO Agreement with respect to the United States [Jan. 1, 1995], except as otherwise provided, see section 451 of Pub. L. 103–465, set out as a note under section 3601 of this title.
19 U.S.C. § 3903 (CUSTOMS DUTIES)
§ 3903. Measures for the importation and exportation of rough diamonds
(a) Prohibition
The President shall prohibit the importation into, or exportation from, the United States of any rough diamond, from whatever source, that has not been controlled through the Kimberley Process Certification Scheme.
(b) Waiver
The President may waive the requirements set forth in subsection (a) with respect to a particular country for periods of not more than 1 year each, if, with respect to each such waiver—
(1) the President determines and reports to the appropriate congressional committees that such country is taking effective steps to implement the Kimberley Process Certification Scheme; or
(2) the President determines that the waiver is in the national interests of the United States, and reports such determination to the appropriate congressional committees, together with the reasons therefor.
(Pub. L. 108–19, § 4, Apr. 25, 2003, 117 Stat. 633.)
heading: Effective Date
text: For effective date of this section, see section 15 of Pub. L. 108–19, set out as a note under section 3901 of this title.
heading: Delegation of Functions
text: For assignment of functions of President under subsec. (b) of this section, see section 2 of Ex. Ord. No. 13312, July 29, 2003, 68 F.R. 45151, set out as a note under section 3901 of this title.
19 U.S.C. § 3904 (CUSTOMS DUTIES)
§ 3904. Regulatory and other authority
(a) In general
The President is authorized to and shall as necessary issue such proclamations, regulations, licenses, and orders, and conduct such investigations, as may be necessary to carry out this chapter.
(b) Recordkeeping
Any United States person seeking to export from or import into the United States any rough diamonds shall keep a full record of, in the form of reports or otherwise, complete information relating to any act or transaction to which any prohibition imposed under section 3903(a) of this title applies. The President may require such person to furnish such information under oath, including the production of books of account, records, contracts, letters, memoranda, or other papers, in the custody or control of such person.
(c) Oversight
The President shall require the appropriate Government agency to conduct annual reviews of the standards, practices, and procedures of any entity in the United States that issues Kimberley Process Certificates for the exportation from the United States of rough diamonds to determine whether such standards, practices, and procedures are in accordance with the Kimberley Process Certification Scheme. The President shall transmit to the appropriate congressional committees a report on each annual review under this subsection.
(Pub. L. 108–19, § 5, Apr. 25, 2003, 117 Stat. 634.)
heading: Effective Date
text: For effective date of this section, see section 15 of Pub. L. 108–19, set out as a note under section 3901 of this title.
heading: Delegation of Functions
text: For assignment of functions of President under this section, see section 2 of Ex. Ord. No. 13312, July 29, 2003, 68 F.R. 45151, set out as a note under section 3901 of this title.
19 U.S.C. § 3905 (CUSTOMS DUTIES)
§ 3905. Importing and exporting authorities
(a) In the United States
For purposes of this chapter—
(1) the importing authority shall be the United States Bureau of Customs and Border Protection or, in the case of a territory or possession of the United States with its own customs administration, analogous officials; and
(2) the exporting authority shall be the Bureau of the Census.
(b) Of other countries
The President shall publish in the Federal Register a list of all Participants, and all exporting authorities and importing authorities of Participants. The President shall update the list as necessary.
(Pub. L. 108–19, § 6, Apr. 25, 2003, 117 Stat. 634.)
heading: Effective Date
text: For effective date of this section, see section 15 of Pub. L. 108–19, set out as a note under section 3901 of this title.
heading: Delegation of Functions
text: For assignment of functions of President under subsec. (b) of this section, see section 2 of Ex. Ord. No. 13312, July 29, 2003, 68 F.R. 45151, set out as a note under section 3901 of this title.
19 U.S.C. § 3906 (CUSTOMS DUTIES)
§ 3906. Statement of policy
The Congress supports the policy that the President shall take appropriate steps to promote and facilitate the adoption by the international community of the Kimberley Process Certification Scheme implemented under this chapter.
(Pub. L. 108–19, § 7, Apr. 25, 2003, 117 Stat. 634.)
heading: Effective Date
text: For effective date of this section, see section 15 of Pub. L. 108–19, set out as a note under section 3901 of this title.
19 U.S.C. § 3907 (CUSTOMS DUTIES)
§ 3907. Enforcement
(a) In general
In addition to the enforcement provisions set forth in subsection (b)—
(1) a civil penalty of not to exceed $10,000 may be imposed on any person who violates, or attempts to violate, any license, order, or regulation issued under this chapter; and
(2) whoever willfully violates, or willfully attempts to violate, any license, order, or regulation issued under this chapter shall, upon conviction, be fined not more than $50,000, or, if a natural person, may be imprisoned for not more than 10 years, or both; and any officer, director, or agent of any corporation who willfully participates in such violation may be punished by a like fine, imprisonment, or both.
(b) Import violations
Those customs laws of the United States, both civil and criminal, including those laws relating to seizure and forfeiture, that apply to articles imported in violation of such laws shall apply with respect to rough diamonds imported in violation of this chapter.
(c) Authority to enforce
The United States Bureau of Customs and Border Protection and the United States Bureau of Immigration and Customs Enforcement are authorized, as appropriate, to enforce the provisions of subsection (a) and to enforce the laws and regulations governing exports of rough diamonds, including with respect to the validation of the Kimberley Process Certificate by the exporting authority.
(Pub. L. 108–19, § 8, Apr. 25, 2003, 117 Stat. 634.)
heading: Effective Date
text: For effective date of this section, see section 15 of Pub. L. 108–19, set out as a note under section 3901 of this title.
19 U.S.C. § 3908 (CUSTOMS DUTIES)
§ 3908. Technical assistance
The President may direct the appropriate agencies of the United States Government to make available technical assistance to countries seeking to implement the Kimberley Process Certification Scheme.
(Pub. L. 108–19, § 9, Apr. 25, 2003, 117 Stat. 635.)
heading: Effective Date
text: For effective date of this section, see section 15 of Pub. L. 108–19, set out as a note under section 3901 of this title.
19 U.S.C. § 3909 (CUSTOMS DUTIES)
§ 3909. Sense of Congress
(a) Ongoing process
It is the sense of the Congress that the Kimberley Process Certification Scheme, officially launched on January 1, 2003, is an ongoing process. The President should work with Participants to strengthen the Kimberley Process Certification Scheme through the adoption of measures for the sharing of statistics on the production of and trade in rough diamonds, and for monitoring the effectiveness of the Kimberley Process Certification Scheme in stemming trade in diamonds the importation or exportation of which is not controlled through the Kimberley Process Certification Scheme.
(b) Statistics and reporting
It is the sense of the Congress that under Annex III to the Kimberley Process Certification Scheme, Participants recognized that reliable and comparable data on the international trade in rough diamonds are an essential tool for the effective implementation of the Kimberley Process Certification Scheme. Therefore, the executive branch should continue to—
(1) keep and publish statistics on imports and exports of rough diamonds under subheadings 7102.10.00, 7102.21, and 7102.31.00 of the Harmonized Tariff Schedule of the United States;
(2) make these statistics available for analysis by interested parties and by Participants; and
(3) take a leadership role in negotiating a standardized methodology among Participants for reporting statistics on imports and exports of rough diamonds.
(Pub. L. 108–19, § 10, Apr. 25, 2003, 117 Stat. 635.)
heading: References in Text
text: The Harmonized Tariff Schedule of the United States, referred to in subsec. (b)(1), is not set out in the Code. See Publication of Harmonized Tariff Schedule note set out under section 1202 of this title.
heading: Effective Date
text: For effective date of this section, see section 15 of Pub. L. 108–19, set out as a note under section 3901 of this title.
19 U.S.C. § 3910 (CUSTOMS DUTIES)
§ 3910. Kimberley Process Implementation Coordinating Committee
The President shall establish a Kimberley Process Implementation Coordinating Committee to coordinate the implementation of this chapter. The Committee shall be composed of the following individuals or their designees:
(1) The Secretary of the Treasury and the Secretary of State, who shall be co-chairpersons.
(2) The Secretary of Commerce.
(3) The United States Trade Representative.
(4) The Secretary of Homeland Security.
(5) A representative of any other agency the President deems appropriate.
(Pub. L. 108–19, § 11, Apr. 25, 2003, 117 Stat. 635.)
heading: Effective Date
text: For effective date of this section, see section 15 of Pub. L. 108–19, set out as a note under section 3901 of this title.
heading: Delegation of Functions
text: For assignment of functions of President under this section, see section 2 of Ex. Ord. No. 13312, July 29, 2003, 68 F.R. 45151, set out as a note under section 3901 of this title.
19 U.S.C. § 3911 (CUSTOMS DUTIES)
§ 3911. Reports
(a) Annual reports
Not later than 1 year after April 25, 2003, and every 12 months thereafter for such period as this chapter is in effect, the President shall transmit to the Congress a report—
(1) describing actions taken by countries that have exported rough diamonds to the United States during the preceding 12-month period to control the exportation of the diamonds through the Kimberley Process Certification Scheme;
(2) describing whether there is statistical information or other evidence that would indicate efforts to circumvent the Kimberley Process Certification Scheme, including cutting rough diamonds for the purpose of circumventing the Kimberley Process Certification Scheme;
(3) identifying each country that, during the preceding 12-month period, exported rough diamonds to the United States and was exporting rough diamonds not controlled through the Kimberley Process Certification Scheme, if the failure to do so has significantly increased the likelihood that those diamonds not so controlled are being imported into the United States; and
(4) identifying any problems or obstacles encountered in the implementation of this chapter or the Kimberly 1 Process Certification Scheme.
(b) Semiannual reports
For each country identified in subsection (a)(3), the President, during such period as this chapter is in effect, shall, every 6 months after the initial report in which the country was identified, transmit to the Congress a report that explains what actions have been taken by the United States or such country since the previous report to ensure that diamonds the exportation of which was not controlled through the Kimberley Process Certification Scheme are not being imported from that country into the United States. The requirement to issue a semiannual report with respect to a country under this subsection shall remain in effect until such time as the country is controlling the importation and exportation of rough diamonds through the Kimberley Process Certification Scheme.
(Pub. L. 108–19, § 12, Apr. 25, 2003, 117 Stat. 636.)
heading: Effective Date
text: For effective date of this section, see section 15 of Pub. L. 108–19, set out as a note under section 3901 of this title.
heading: Delegation of Functions
text: For assignment of functions of President under this section, see section 2 of Ex. Ord. No. 13312, July 29, 2003, 68 F.R. 45151, set out as a note under section 3901 of this title.
19 U.S.C. § 3912 (CUSTOMS DUTIES)
§ 3912. GAO report
Not later than 24 months after the effective date of this chapter, the Comptroller General of the United States shall transmit a report to the Congress on the effectiveness of the provisions of this chapter in preventing the importation or exportation of rough diamonds that is prohibited under section 3903 of this title. The Comptroller General shall include in the report any recommendations on any modifications to this chapter that may be necessary.
(Pub. L. 108–19, § 13, Apr. 25, 2003, 117 Stat. 636.)
heading: References in Text
text: For effective date of this chapter, see section 15 of Pub. L. 108–19, set out as an Effective Date note under section 3901 of this title.
heading: Effective Date
text: For effective date of this section, see section 15 of Pub. L. 108–19, set out as a note under section 3901 of this title.
19 U.S.C. § 3913 (CUSTOMS DUTIES)
§ 3913. Delegation of authorities
The President may delegate the duties and authorities under this chapter to such officers, officials, departments, or agencies of the United States Government as the President deems appropriate.
(Pub. L. 108–19, § 14, Apr. 25, 2003, 117 Stat. 636.)
heading: Effective Date
text: For effective date of this section, see section 15 of Pub. L. 108–19, set out as a note under section 3901 of this title.
26 U.S.C. § 54AA (INTERNAL REVENUE CODE)
[§ 54AA. Repealed. Pub. L. 115–97, title I, § 13404(a), Dec. 22, 2017, 131 Stat. 2138]
text: Section, added Pub. L. 111–5, div. B, title I, § 1531(a), Feb. 17, 2009, 123 Stat. 358, related to build America bonds.
heading: Effective Date of Repeal
text: Repeal by Pub. L. 115–97 applicable to bonds issued after Dec. 31, 2017, see section 13404(d) of Pub. L. 115–97, set out as a note under former section 54 of this title.
heading: Transitional Coordination With State Law
text: Pub. L. 111–5, div. B, title I, § 1531(d), Feb. 17, 2009, 123 Stat. 360, provided that, except as otherwise provided by a State after Feb. 17, 2009, the interest on any build America bond (as defined in former 26 U.S.C. 54AA) and the amount of any credit determined under such section with respect to such bond was to be treated for purposes of the income tax laws of such State as being exempt from Federal income tax.
26 U.S.C. § 139F (INTERNAL REVENUE CODE)
§ 139F. Certain amounts received by wrongfully incarcerated individuals
(a) Exclusion from gross income
In the case of any wrongfully incarcerated individual, gross income shall not include any civil damages, restitution, or other monetary award (including compensatory or statutory damages and restitution imposed in a criminal matter) relating to the incarceration of such individual for the covered offense for which such individual was convicted.
(b) Wrongfully incarcerated individual
For purposes of this section, the term “wrongfully incarcerated individual” means an individual—
(1) who was convicted of a covered offense,
(2) who served all or part of a sentence of imprisonment relating to that covered offense, and
(3)
(A) who was pardoned, granted clemency, or granted amnesty for that covered offense because that individual was innocent of that covered offense, or
(B)
(i) for whom the judgment of conviction for that covered offense was reversed or vacated, and
(ii) for whom the indictment, information, or other accusatory instrument for that covered offense was dismissed or who was found not guilty at a new trial after the judgment of conviction for that covered offense was reversed or vacated.
(c) Covered offense
For purposes of this section, the term “covered offense” means any criminal offense under Federal or State law, and includes any criminal offense arising from the same course of conduct as that criminal offense.
(Added Pub. L. 114–113, div. Q, title III, § 304(a), Dec. 18, 2015, 129 Stat. 3087.)
heading: Effective Date
text: Pub. L. 114–113, div. Q, title III, § 304(c), Dec. 18, 2015, 129 Stat. 3088, provided that: “The amendments made by this section [enacting this section] shall apply to taxable years beginning before, on, or after the date of the enactment of this Act [Dec. 18, 2015].”
heading: Waiver of Limitations
text: Pub. L. 114–113, div. Q, title III, § 304(d), Dec. 18, 2015, 129 Stat. 3088, as amended by Pub. L. 115–123, div. D, title II, § 41103(a), Feb. 9, 2018, 132 Stat. 155, provided that: “If the credit or refund of any overpayment of tax resulting from the application of this Act [probably means this section, enacting this section and provisions set out as a note above] to a period before the date of enactment of this Act [Dec. 18, 2015] is prevented as of such date by the operation of any law or rule of law (including res judicata), such credit or refund may nevertheless be allowed or made if the claim therefor is filed before the close of the 3-year period beginning on the date of the enactment of this Act.”
[Pub. L. 115–123, div. D, title II, § 41103(b), Feb. 9, 2018, 132 Stat. 155, provided that: “The amendment made by this section [amending section 304(d) of Pub. L. 114–113, set out above] shall take effect on the date of the enactment of this Act [Feb. 9, 2018].”
]