S.Amdt. 1263

SA 1263. Mr. BROWN submitted an amendment intended to be proposed to
amendment SA 1221 proposed by Mr. Hatch 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:

In section 106(b), add at the end the following:
(7) For agreements with countries classified as tax
havens.--Notwithstanding any other provision of law, the
trade authorities procedures shall not apply to an
implementing bill submitted with respect to a trade agreement
or trade agreements with a country--
(A) that is classified as a tax haven by the Government
Accountability Office; and
(B) with which the United States does not have a tax treaty
in force.
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