S.Amdt. 1229

SA 1229. Mr. CARDIN submitted an amendment intended to be proposed by
him to the bill H.R. 1314, to amend the Internal Revenue Code of 1986
to provide for a right to an administrative appeal relating to adverse
determinations of tax-exempt status of certain organizations; which was
ordered to lie on the table; as follows:

At the end, add the following:

TITLE III--MISCELLANEOUS

SEC. 301. EXTENSION OF TARIFF PREFERENCE LEVEL PROGRAM FOR
NICARAGUA.

(a) In General.--The President shall proclaim an extension
until December 31, 2024, of the preferential tariff treatment
for apparel goods imported from Nicaragua--
(1) described in U.S. Note 15 to subchapter XV of chapter
99 of the Harmonized Tariff Schedule of the United States;
and
(2) provided for under Annex 3.28 of the Dominican
Republic-Central America-United States Free Trade Agreement
and the letters described in subparagraphs (A) and (B) of
section 1634(a)(2) of the Miscellaneous Trade and Technical
Corrections Act of 2006 (title XIV of Public Law 109-280; 120
Stat. 1167).
(b) Limitation on Application of One-for-one Purchasing
Rule for Cotton Woven Trousers.--The limitation specified in
clause (iv) of paragraph (7)(b) of the letter described in
section 1634(a)(2)(A) of the Miscellaneous Trade and
Technical Corrections Act of 2006 shall apply with respect to
the one-for-one purchasing rule described in paragraph (7)(b)
of that letter in each year after the extension pursuant to
subsection (a) of the preferential tariff treatment described
in that subsection.
(c) Amendment to Miscellaneous Trade and Technical
Corrections Act of 2006.--Section 1634(c) of the
Miscellaneous Trade and Technical Corrections Act of 2006 is
amended--
(1) in paragraph (1)--
(A) by striking ``under Annex 3.28 of the Agreement'' and
inserting ``under the Nicaraguan tariff preference level
program''; and
(B) by striking ``provided in Annex 3.28 of the Agreement''
and inserting ``under the Nicaraguan tariff preference level
program'';
(2) in paragraph (2), by striking ``provided in Annex 3.28
of the Agreement'' and inserting ``under the Nicaraguan
tariff preference level program''; and
(3) by adding at the end the following:
``(4) Nicaraguan tariff preference level program defined.--
In this subsection, the term `Nicaraguan tariff preference
level program' means the preferential tariff treatment
provided for under Annex 3.28 of the Agreement and extended
pursuant to the Trade Preferences Extension Act of 2015.''.
(d) Retroactive Application.--
(1) 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 paragraph (2), any entry of an article to
which duty-free treatment or other preferential treatment
under the Nicaraguan tariff preference level program would
have applied if the entry had been made on December 31, 2014,
that was made--
(A) after December 31, 2014, and
(B) before the effective date of the presidential
proclamation referred to in subsection (a),
shall be liquidated or reliquidated as though such entry
occurred after the effective date of the presidential
proclamation referred to in subsection (a).
(2) Requests.--A liquidation or reliquidation may be made
under paragraph (1) with respect to an entry only if a
request therefor is filed with U.S. Customs and Border
Protection not later than 180 days after the effective date
of the presidential proclamation referred to in subsection
(a) that contains

[[Page S2941]]

sufficient information to enable U.S. Customs and Border
Protection--
(A) to locate the entry; or
(B) to reconstruct the entry if it cannot be located.
(3) Payment of amounts owed.--Any amounts owed by the
United States pursuant to the liquidation or reliquidation of
an entry of an article under paragraph (1) shall be paid,
without interest, not later than 90 days after the date of
the liquidation or reliquidation (as the case may be).
(4) Entry defined.--In this subsection, the term ``entry''
includes a withdrawal from warehouse for consumption.
______