S.Amdt. 1314

SA 1314. Mr. COATS (for himself, Mrs. Feinstein, and Mr. Kirk)
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:

At the end, add the following:

TITLE III--MISCELLANEOUS

SEC. 301. ELIMINATION OF TARIFFS ON CERTAIN EDUCATIONAL
DEVICES.

(a) In General.--Chapter 85 of the Harmonized Tariff
Schedule of the United States is amended by inserting in
numerical sequence the following new subheading, with the
article description for subheading 8543.70.94 having the same
degree of indentation as the article description for
subheading 8543.70.92:

[[Page S2990]]

``       8543.70.94       Electronic           Free                 ...................  35%                  ''
educational                                                                         .
devices designed
or intended
primarily for
children..........

(b) Effective Date.--The amendment made by subsection (a)
applies to goods entered, or withdrawn from warehouse for
consumption, on or after the 15th day after the date of the
enactment of this Act.
______