S.Amdt. 2074

1. Adds TITLE II--EXTENSION OF TRADE ADJUSTMENT ASSISTANCE at the end of the bill

   Adds a title

   Inserted: TITLE II--EXTENSION OF TRADE ADJUSTMENT ASSISTANCE

   Inserted: SEC. 201. SHORT TITLE.

   Inserted: This title may be cited as the "Trade Adjustment Assistance Reauthorization Act of 2015".

   Inserted: SEC. 202. APPLICATION OF PROVISIONS RELATING TO TRADE ADJUSTMENT ASSISTANCE.

   Inserted: (a) Repeal of Snapback.--Section 233 of the Trade Adjustment Assistance Extension Act of 2011 (Public Law 112-40; 125 Stat. 416) is repealed.

   Inserted: (b) Applicability of Certain Provisions.--Except as otherwise provided in this title, the provisions of chapters 2 through 6 of title II of the Trade Act of 1974, as in effect on December 31, 2013, and as amended by this title, shall--

   Inserted: (1) take effect on the date of the enactment of this Act; and

   Inserted: (2) apply to petitions for certification filed under chapter 2, 3, or 6 of title II of the Trade Act of 1974 on or after such date of enactment.

   Inserted: (c) References.--Except as otherwise provided in this title, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a provision of chapters 2 through 6 of title II of the Trade Act of 1974, the reference shall be considered to be made to a provision of any such chapter, as in effect on December 31, 2013.

   Inserted: SEC. 203. EXTENSION OF TRADE ADJUSTMENT ASSISTANCE PROGRAM.

   Inserted: (a) Extension of Termination Provisions.--Section 285 of the Trade Act of 1974 (19 U.S.C. 2271 note) is amended by striking "December 31, 2013" each place it appears and inserting "June 30, 2021".

   Inserted: (b) Training Funds.--Section 236(a)(2)(A) of the Trade Act of 1974 (19 U.S.C. 2296(a)(2)(A)) is amended by striking "shall not exceed" and all that follows and inserting "shall not exceed $450,000,000 for each of fiscal years 2015 through 2021.".

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   Inserted: (c) Reemployment Trade Adjustment Assistance.--Section 246(b)(1) of the Trade Act of 1974 (19 U.S.C. 2318(b)(1)) is amended by striking "December 31, 2013" and inserting "June 30, 2021".

   Inserted: (d) Authorizations of Appropriations.--

   Inserted: (1) Trade adjustment assistance for workers.--Section 245(a) of the Trade Act of 1974 (19 U.S.C. 2317(a)) is amended by striking "December 31, 2013" and inserting "June 30, 2021".

   Inserted: (2) Trade adjustment assistance for firms.--Section 255(a) of the Trade Act of 1974 (19 U.S.C. 2345(a)) is amended by striking "fiscal years 2012 and 2013" and all that follows through "December 31, 2013" and inserting "fiscal years 2015 through 2021".

   Inserted: (3) Trade adjustment assistance for farmers.--Section 298(a) of the Trade Act of 1974 (19 U.S.C. 2401g(a)) is amended by striking "fiscal years 2012 and 2013" and all that follows through "December 31, 2013" and inserting "fiscal years 2015 through 2021".

   Inserted: SEC. 204. PERFORMANCE MEASUREMENT AND REPORTING.

   Inserted: (a) Performance Measures.--Section 239(j) of the Trade Act of 1974 (19 U.S.C. 2311(j)) is amended--

   Inserted: (1) in the subsection heading, by striking "Data Reporting" and inserting "Performance Measures";

   Inserted: (2) in paragraph (1)--

   Inserted: (A) in the matter preceding subparagraph (A)--

   Inserted: (i) by striking "a quarterly" and inserting "an annual"; and

   Inserted: (ii) by striking "data" and inserting "measures";

   Inserted: (B) in subparagraph (A), by striking "core" and inserting "primary"; and

   Inserted: (C) in subparagraph (C), by inserting "that promote efficiency and effectiveness" after "assistance program";

   Inserted: (3) in paragraph (2)--

   Inserted: (A) in the paragraph heading, by striking "Core indicators described" and inserting "Indicators of performance"; and

   Inserted: (B) by striking subparagraph (A) and inserting the following:

   Inserted: "(A) Primary indicators of performance described.--

   Inserted: "(i) In general.--The primary indicators of performance referred to in paragraph (1)(A) shall consist of--

   Inserted: "(I) the percentage and number of workers who received benefits under the trade adjustment assistance program who are in unsubsidized employment during the second calendar quarter after exit from the program;

   Inserted: "(II) the percentage and number of workers who received benefits under the trade adjustment assistance program and who are in unsubsidized employment during the fourth calendar quarter after exit from the program;

   Inserted: "(III) the median earnings of workers described in subclause (I);

   Inserted: "(IV) the percentage and number of workers who received benefits under the trade adjustment assistance program who, subject to clause (ii), obtain a recognized postsecondary credential or a secondary school diploma or its recognized equivalent, during participation in the program or within one year after exit from the program; and

   Inserted: "(V) the percentage and number of workers who received benefits under the trade adjustment assistance program who, during a year while receiving such benefits, are in an education or training program that leads to a recognized postsecondary credential or employment and who are achieving measurable gains in skills toward such a credential or employment.

   Inserted: "(ii) Indicator relating to credential.--For purposes of clause (i)(IV), a worker who received benefits under the trade adjustment assistance program who obtained a secondary school diploma or its recognized equivalent shall be included in the percentage counted for purposes of that clause only if the worker, in addition to obtaining such a diploma or its recognized equivalent, has obtained or retained employment or is in an education or training program leading to a recognized postsecondary credential within one year after exit from the program.";

   Inserted: (4) in paragraph (3)--

   Inserted: (A) in the paragraph heading, by striking "data" and inserting "measures";

   Inserted: (B) by striking "quarterly" and inserting "annual"; and

   Inserted: (C) by striking "data" and inserting "measures"; and

   Inserted: (5) by adding at the end the following:

   Inserted: "(4) Accessibility of state performance reports.--The Secretary shall, on an annual basis, make available (including by electronic means), in an easily understandable format, the reports of cooperating States or cooperating State agencies required by paragraph (1) and the information contained in those reports.".

   Inserted: (b) Collection and Publication of Data.--Section 249B of the Trade Act of 1974 (19 U.S.C. 2323) is amended--

   Inserted: (1) in subsection (b)--

   Inserted: (A) in paragraph (3)--

   Inserted: (i) in subparagraph (A), by striking "enrolled in" and inserting "who received";

   Inserted: (ii) in subparagraph (B)--

   Inserted: (I) by striking "complete" and inserting "exited"; and

   Inserted: (II) by striking "who were enrolled in" and inserting ", including who received";

   Inserted: (iii) in subparagraph (E), by striking "complete" and inserting "exited";

   Inserted: (iv) in subparagraph (F), by striking "complete" and inserting "exit"; and

   Inserted: (v) by adding at the end the following:

   Inserted: "(G) The average cost per worker of receiving training approved under section 236.

   Inserted: "(H) The percentage of workers who received training approved under section 236 and obtained unsubsidized employment in a field related to that training."; and

   Inserted: (B) in paragraph (4)--

   Inserted: (i) in subparagraphs (A) and (B), by striking "quarterly" each place it appears and inserting "annual"; and

   Inserted: (ii) by striking subparagraph (C) and inserting the following:

   Inserted: "(C) The median earnings of workers described in section 239(j)(2)(A)(i)(III) during the second calendar quarter after exit from the program, expressed as a percentage of the median earnings of such workers before the calendar quarter in which such workers began receiving benefits under this chapter."; and

   Inserted: (2) in subsection (e)--

   Inserted: (A) in paragraph (1)--

   Inserted: (i) by redesignating subparagraphs (B) and (C) as subparagraphs (C) and (D), respectively; and

   Inserted: (ii) by inserting after subparagraph (A) the following:

   Inserted: "(B) the reports required under section 239(j);"; and

   Inserted: (B) in paragraph (2), by striking "a quarterly" and inserting "an annual".

   Inserted: (c) Recognized Postsecondary Credential Defined.--Section 247 of the Trade Act of 1974 (19 U.S.C. 2319) is amended by adding at the end the following:

   Inserted: "(19) The term 'recognized postsecondary credential' means a credential consisting of an industry-recognized certificate or certification, a certificate of completion of an apprenticeship, a license recognized by a State or the Federal Government, or an associate or baccalaureate degree.".

   Inserted: SEC. 205. APPLICABILITY OF TRADE ADJUSTMENT ASSISTANCE PROVISIONS.

   Inserted: (a) Trade Adjustment Assistance for Workers.--

   Inserted: (1) Petitions filed on or after january 1, 2014, and before date of enactment.--

   Inserted: (A) Certifications of workers not certified before date of enactment.--

   Inserted: (i) Criteria if a determination has not been made.--If, as of the date of the enactment of this Act, the Secretary of Labor has not made a determination with respect to whether 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 make that determination based on the requirements of section 222 of the Trade Act of 1974, as in effect on such date of enactment.

   Inserted: (ii) Reconsideration of denials of certifications.--If, before the date of the enactment of this Act, the Secretary made a 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--

   Inserted: (I) reconsider that determination; and

   Inserted: (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 adjustment assistance.

   Inserted: (iii) Petition described.--A petition 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.

   Inserted: (B) Eligibility for benefits.--

   Inserted: (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 pursuant 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 enactment 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.

   Inserted: (ii) Computation of maximum benefits.--Benefits received by a worker described 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 included in any determination of the maximum benefits for which the worker is eligible 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.

   Inserted: (2) Petitions filed before january 1, 2014.--A worker certified as eligible to apply for adjustment assistance pursuant to a petition filed under section 221 of the Trade Act of 1974 on or before December 31, 2013, shall continue to be eligible to apply for and receive benefits under the provisions of chapter 2 of title II of such Act, as in effect on December 31, 2013.

   Inserted: (3) Qualifying separations with respect to petitions filed within 90 days of date of enactment.--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 before the date of the petition on which such certification 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.

   Inserted: (b) Trade Adjustment Assistance for Firms.--

   Inserted: (1) Certification of firms not certified before date of enactment.--

   Inserted: (A) Criteria if a determination has not been made.--If, as of the date of the enactment of this Act, the Secretary of Commerce has not made a determination with respect to whether to certify a firm as eligible to apply for adjustment assistance under section 251 of the Trade Act of 1974 pursuant to a petition described in subparagraph (C), the Secretary shall make that determination based on the requirements of section 251 of the Trade Act of 1974, as in effect on such date of enactment.

   Inserted: (B) Reconsideration of denial of certain petitions.--If, before the date of the enactment of this Act, the Secretary made a determination not to certify a firm as eligible to apply for adjustment assistance under section 251 of the Trade Act of 1974 pursuant to a petition described in subparagraph (C), the Secretary shall--

   Inserted: (i) reconsider that determination; and

   Inserted: (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.

   Inserted: (C) Petition described.--A petition described 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.

   Inserted: (2) Certification of firms that did not submit petitions between january 1, 2014, and date of enactment.--

   Inserted: (A) In general.--The Secretary of Commerce shall certify a firm described in subparagraph (B) as eligible to apply for adjustment assistance 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.

   Inserted: (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--

   Inserted: (i) the firm or its representative had filed a petition for a certification of eligibility 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

   Inserted: (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).

   Inserted: SEC. 206. SUNSET PROVISIONS.

   Inserted: (a) Application of Prior Law.--Subject to subsection (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--

   Inserted: (1) paragraph (1) of section 231(c) of that Act shall be applied and administered as if subparagraphs (A), (B), and (C) of that paragraph were not in effect;

   Inserted: (2) section 233 of that Act shall be applied and administered--

   Inserted: (A) in subsection (a)--

   Inserted: (i) in paragraph (2), by substituting "104-week period" for "104-week period" and all that follows through "130-week period)"; and

   Inserted: (ii) in paragraph (3)--

   Inserted: (I) in the matter preceding subparagraph (A), by substituting "65" for "52"; and

   Inserted: (II) by substituting "78-week period" for "52-week period" each place it appears; and

   Inserted: (B) by applying and administering subsection (g) as if it read as follows:

   Inserted: "(g) Payment of Trade Readjustment Allowances To Complete Training.--Notwithstanding any other provision of this section, in order to assist an adversely 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 Secretary 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 allowance under this chapter if--

   Inserted: "(1) payment of the trade readjustment allowance for not more than 13 weeks is necessary for the worker to complete the training;

   Inserted: "(2) the worker participates in training in each such week; and

   Inserted: "(3) the worker--

   Inserted: "(A) has substantially met the performance benchmarks established as part of the training approved for the worker;

   Inserted: "(B) is expected to continue to make progress toward the completion of the training; and

   Inserted: "(C) will complete the training during that period of eligibility.";

   Inserted: (3) section 245(a) of that Act shall be applied and administered by substituting "June 30, 2022" for "December 31, 2007";

   Inserted: (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";

   Inserted: (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";

   Inserted: (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

   Inserted: (7) section 285 of that Act shall be applied and administered--

   Inserted: (A) in subsection (a), by substituting "June 30, 2022" for "December 31, 2007" each place it appears; and

   Inserted: (B) by applying and administering subsection (b) as if it read as follows:

   Inserted: "(b) Other Assistance.--

   Inserted: "(1) Assistance for firms.--

   Inserted: "(A) In general.--Except as provided in subparagraph (B), assistance may not be provided under chapter 3 after June 30, 2022.

   Inserted: "(B) Exception.--Notwithstanding subparagraph (A), any assistance approved under chapter 3 pursuant to a petition filed under section 251 on or before June 30, 2022, may be provided--

   Inserted: "(i) to the extent funds are available pursuant to such chapter for such purpose; and

   Inserted: "(ii) to the extent the recipient of the assistance is otherwise eligible to receive such assistance.

   Inserted: "(2) Farmers.--

   Inserted: "(A) In general.--Except as provided in subparagraph (B), assistance may not be provided under chapter 6 after June 30, 2022.

   Inserted: "(B) Exception.--Notwithstanding subparagraph (A), any assistance approved under chapter 6 on or before June 30, 2022, may be provided--

   Inserted: "(i) to the extent funds are available pursuant to such chapter for such purpose; and

   Inserted: "(ii) to the extent the recipient of the assistance is otherwise eligible to receive such assistance.".

   Inserted: (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--

   Inserted: (1) workers certified as eligible for trade adjustment 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;

   Inserted: (2) firms certified as eligible for technical assistance 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

   Inserted: (3) agricultural commodity producers certified as eligible for technical or financial assistance under chapter 6 of title II of that Act pursuant to petitions filed under section 292 of that Act before July 1, 2021.

   Inserted: SEC. 207. EXTENSION AND MODIFICATION OF HEALTH COVERAGE TAX CREDIT.

   Inserted: (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".

   Inserted: (b) Coordination With Credit for Coverage Under a Qualified Health Plan.--Subsection (g) of section 35 of the Internal Revenue Code of 1986 is amended--

   Inserted: (1) by redesignating paragraph (11) as paragraph (13), and

   Inserted: (2) by inserting after paragraph (10) the following new paragraphs:

   Inserted: "(11) Election.--

   Inserted: "(A) In general.--This section shall not apply to any taxpayer for any eligible coverage month unless such taxpayer elects the application of this section for such month.

   Inserted: "(B) Timing and applicability of election.--Except as the Secretary may provide--

   Inserted: "(i) an election to have this section apply for any eligible coverage month in a taxable year shall be made not later than the due date (including extensions) for the return of tax for the taxable year, and

   Inserted: "(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.

   Inserted: "(12) Coordination with premium tax credit.--

   Inserted: "(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 purposes of section 36B with respect to the taxpayer.

   Inserted: "(B) Coordination with advance payments of premium tax credit.--In the case of a taxpayer who makes the election under paragraph (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--

   Inserted: "(i) the tax imposed by this chapter for the taxable year shall be increased by the excess, if any, of--

   Inserted: "(I) the sum of any advance payments made on behalf of the taxpayer under section 1412 of the Patient Protection and Affordable Care Act and section 7527 for months during such taxable year, over

   Inserted: "(II) the sum of the credits allowed under this section (determined without regard to paragraph (1)) and section 36B (determined without regard to subsection (f)(1) thereof) for such taxable year, and

   Inserted: "(ii) section 36B(f)(2) shall not apply with respect to such taxpayer for such taxable year, except that if such taxpayer received 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 substituting the amount determined under clause (i) for the amount determined under section 36B(f)(2)(A).".

   Inserted: (c) Extension of Advance Payment Program.--

   Inserted: (1) In general.--Subsection (a) of section 7527 of the Internal Revenue Code of 1986 is amended by striking "August 1, 2003" and inserting "the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015".

   Inserted: (2) Conforming amendment.--Paragraph (1) of section 7527(e) of such Code is amended by striking "occurring" and all that follows and inserting "occurring--

   Inserted: "(A) after the date that is 1 year after the date of the enactment of the Trade Adjustment Assistance Reauthorization Act of 2015, and

   Inserted: "(B) prior to the first month for which an advance payment is made on behalf of such individual under subsection (a).".

   Inserted: (d) Individual Insurance Treated as Qualified Health Insurance Without Regard to Enrollment Date.--

   Inserted: (1) In general.--Subparagraph (J) of section 35(e)(1) of the Internal Revenue Code of 1986 is amended by striking "insurance if the eligible individual" and all that follows through "For purposes of" and inserting "insurance. For purposes of".

   Inserted: (2) Special rule.--Subparagraph (J) of section 35(e)(1) of such Code, as amended by paragraph (1), is amended by striking "insurance." and inserting "insurance (other than coverage enrolled in through an Exchange established under the Patient Protection and Affordable Care Act).".

   Inserted: (e) Conforming Amendment.--Subsection (m) of section 6501 of the Internal Revenue Code of 1986 is amended by inserting ", 35(g)(11)" after "30D(e)(4)".

   Inserted: (f) Effective Date.--

   Inserted: (1) In general.--Except as provided in paragraph (2), the amendments made by this section shall apply to coverage months in taxable years beginning after December 31, 2013.

   Inserted: (2) Plans available on individual market for use of tax credit.--The amendment made by subsection (d)(2) shall apply to coverage months in taxable years beginning after December 31, 2015.

   Inserted: (3) Transition rule.--Notwithstanding section 35(g)(11)(B)(i) of the Internal Revenue Code of 1986 (as added by this title), an election to apply section 35 of such Code to an eligible coverage month (as defined in section 35(b) of such Code) (and not to claim the credit under section 36B of such Code with respect to such month) in a taxable year beginning after December 31, 2013, and before the date of the enactment of this Act--

   Inserted: (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

   Inserted: (B) may be made on an amended return.

   Inserted: (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 Benefit 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 beginning after December 31, 2013.

   Inserted: TITLE III--IMPROVEMENTS TO ANTIDUMPING AND COUNTERVAILING DUTY LAWS

   Inserted: SEC. 301. SHORT TITLE.

   Inserted: This title may be cited as the "American Trade Enforcement Effectiveness Act".

   Inserted: SEC. 302. CONSEQUENCES OF FAILURE TO COOPERATE WITH A REQUEST FOR INFORMATION IN A PROCEEDING.

   Inserted: Section 776 of the Tariff Act of 1930 (19 U.S.C. 1677e) is amended--

   Inserted: (1) in subsection (b)--

   Inserted: (A) by redesignating paragraphs (1) through (4) as subparagraphs (A) through (D), respectively, and by moving such subparagraphs, as so redesignated, 2 ems to the right;

   Inserted: (B) by striking "Adverse Inferences.--If" and inserting the following: "Adverse Inferences.--

   Inserted: "(1) In general.--If";

   Inserted: (C) by striking "under this title, may use" and inserting the following: "under this title--

   Inserted: "(A) may use"; and

   Inserted: (D) by striking "facts otherwise available. Such adverse inference may include" and inserting the following: "facts otherwise available; and

   Inserted: "(B) is not required to determine, or make any adjustments to, a countervailable subsidy rate or weighted average dumping margin based on any assumptions about information the interested party would have provided if the interested party had complied with the request for information.

   Inserted: "(2) Potential sources of information for adverse inferences.--An adverse inference under paragraph (1)(A) may include";

   Inserted: (2) in subsection (c)--

   Inserted: (A) by striking "Corroboration of Secondary Information.--When the" and inserting the following: "Corroboration of Secondary Information.--

   Inserted: "(1) In general.--Except as provided in paragraph (2), when the"; and

   Inserted: (B) by adding at the end the following:

   Inserted: "(2) Exception.--The administrative authority and the Commission shall not be required to corroborate any dumping margin or countervailing duty applied in a separate segment of the same proceeding."; and

   Inserted: (3) by adding at the end the following:

   Inserted: "(d) Subsidy Rates and Dumping Margins in Adverse Inference Determinations.--

   Inserted: "(1) In general.--If the administering authority uses an inference that is adverse to the interests of a party under subsection (b)(1)(A) in selecting among the facts otherwise available, the administering authority may--

   Inserted: "(A) in the case of a countervailing duty proceeding--

   Inserted: "(i) use a countervailable subsidy rate applied for the same or similar program in a countervailing duty proceeding involving the same country, or

   Inserted: "(ii) if there is no same or similar program, use a countervailable subsidy rate for a subsidy program from a proceeding that the administering authority considers reasonable to use, and

   Inserted: "(B) in the case of an antidumping duty proceeding, use any dumping margin from any segment of the proceeding under the applicable antidumping order.

   Inserted: "(2) Discretion to apply highest rate.--In carrying out paragraph (1), the administering authority may apply any of the countervailable subsidy rates or dumping margins specified under that paragraph, including the highest such rate or margin, based on the evaluation by the administering authority of the situation that resulted in the administering authority using an adverse inference in selecting among the facts otherwise available.

   Inserted: "(3) No obligation to make certain estimates or address certain claims.--If the administering authority uses an adverse inference under subsection (b)(1)(A) in selecting among the facts otherwise available, the administering authority is not required, for purposes of subsection (c) or for any other purpose--

   Inserted: "(A) to estimate what the countervailable subsidy rate or dumping margin would have been if the interested party found to have failed to cooperate under subsection (b)(1) had cooperated, or

   Inserted: "(B) to demonstrate that the countervailable subsidy rate or dumping margin used by the administering authority reflects an alleged commercial reality of the interested party.".

   Inserted: SEC. 303. DEFINITION OF MATERIAL INJURY.

   Inserted: (a) Effect of Profitability of Domestic Industries.--Section 771(7) of the Tariff Act of 1930 (19 U.S.C. 1677(7)) is amended by adding at the end the following:

   Inserted: "(J) Effect of profitability.--The Commission may not determine that there is no material injury or threat of material injury to an industry in the United States merely because that industry is profitable or because the performance of that industry has recently improved.".

   Inserted: (b) Evaluation of Impact on Domestic Industry in Determination of Material Injury.--Subclause (I) of section 771(7)(C)(iii) of the Tariff Act of 1930 (19 U.S.C. 1677(7)(C)(iii)) is amended to read as follows:

   Inserted: "(I) actual and potential decline in output, sales, market share, gross profits, operating profits, net profits, ability to service debt, productivity, return on investments, return on assets, and utilization of capacity,".

   Inserted: (c) Captive Production.--Section 771(7)(C)(iv) of the Tariff Act of 1930 (19 U.S.C. 1677(7)(C)(iv)) is amended--

   Inserted: (1) in subclause (I), by striking the comma and inserting ", and";

   Inserted: (2) in subclause (II), by striking ", and" and inserting a comma; and

   Inserted: (3) by striking subclause (III).

   Inserted: SEC. 304. PARTICULAR MARKET SITUATION.

   Inserted: (a) Definition of Ordinary Course of Trade.--Section 771(15) of the Tariff Act of 1930 (19 U.S.C. 1677(15)) is amended by adding at the end the following:

   Inserted: "(C) Situations in which the administering authority determines that the particular market situation prevents a proper comparison with the export price or constructed export price.".

   Inserted: (b) Definition of Normal Value.--Section 773(a)(1)(B)(ii)(III) of the Tariff Act of 1930 (19 U.S.C. 1677b(a)(1)(B)(ii)(III)) is amended by striking "in such other country.".

   Inserted: (c) Definition of Constructed Value.--Section 773(e) of the Tariff Act of 1930 (19 U.S.C. 1677b(e)) is amended--

   Inserted: (1) in paragraph (1), by striking "business" and inserting "trade"; and

   Inserted: (2) by striking the flush text at the end and inserting the following: "For purposes of paragraph (1), if a particular market situation exists such that the cost of materials and fabrication or other processing of any kind does not accurately reflect the cost of production in the ordinary course of trade, the administering authority may use another calculation methodology under this subtitle or any other calculation methodology. For purposes of paragraph (1), the cost of materials shall be determined without regard to any internal tax in the exporting country imposed on such materials or their disposition that is remitted or refunded upon exportation of the subject merchandise produced from such materials.".

   Inserted: SEC. 305. DISTORTION OF PRICES OR COSTS.

   Inserted: (a) Investigation of Below-cost Sales.--Section 773(b)(2) of the Tariff Act of 1930 (19 U.S.C. 1677b(b)(2)) is amended by striking subparagraph (A) and inserting the following:

   Inserted: "(A) Reasonable grounds to believe or suspect.--

   Inserted: "(i) Review.--In a review conducted under section 751 involving a specific exporter, there are reasonable grounds to believe or suspect that sales of the foreign like product have been made at prices that are less than the cost of production of the product if the administering authority disregarded some or all of the exporter's sales pursuant to paragraph (1) in the investigation or, if a review has been completed, in the most recently completed review.

   Inserted: "(ii) Requests for information.--In an investigation initiated under section 732 or a review conducted under section 751, the administering authority shall request information necessary to calculate the constructed value and cost of production under subsections (e) and (f) to determine whether there are reasonable grounds to believe or suspect that sales of the foreign like product have been made at prices that represent less than the cost of production of the product.".

   Inserted: (b) Prices and Costs in Nonmarket Economies.--Section 773(c) of the Tariff Act of 1930 (19 U.S.C. 1677b(c)) is amended by adding at the end the following:

   Inserted: "(5) Discretion to disregard certain price or cost values.--In valuing the factors of production under paragraph (1) for the subject merchandise, the administering authority may disregard price or cost values without further investigation if the administering authority has determined that broadly available export subsidies existed or particular instances of subsidization occurred with respect to those price or cost values or if those price or cost values were subject to an antidumping order.".

   Inserted: SEC. 306. REDUCTION IN BURDEN ON DEPARTMENT OF COMMERCE BY REDUCING THE NUMBER OF VOLUNTARY RESPONDENTS.

   Inserted: Section 782(a) of the Tariff Act of 1930 (19 U.S.C. 1677m(a)) is amended--

   Inserted: (1) in paragraph (1), by redesignating subparagraphs (A) and (B) as clauses (i) and (ii), respectively, and by moving such clauses, as so redesignated, 2 ems to the right;

   Inserted: (2) by redesignating paragraphs (1) and (2) as subparagraphs (A) and (B), respectively, and by moving such subparagraphs, as so redesignated, 2 ems to the right;

   Inserted: (3) by striking "Investigations and Reviews.--In" and inserting the following: "Investigations and Reviews.--

   Inserted: "(1) In general.--In";

   Inserted: (4) in paragraph (1), as designated by paragraph (3), by amending subparagraph (B), as redesignated by paragraph (2), to read as follows:

   Inserted: "(B) the number of exporters or producers subject to the investigation or review is not so large that any additional individual examination of such exporters or producers would be unduly burdensome to the administering authority and inhibit the timely completion of the investigation or review."; and

   Inserted: (5) by adding at the end the following:

   Inserted: "(2) Determination of unduly burdensome.--In determining if an individual examination under paragraph (1)(B) would be unduly burdensome, the administering authority may consider the following:

   Inserted: "(A) The complexity of the issues or information presented in the proceeding, including questionnaires and any responses thereto.

   Inserted: "(B) Any prior experience of the administering authority in the same or similar proceeding.

   Inserted: "(C) The total number of investigations under subtitle A or B and reviews under section 751 being conducted by the administering authority as of the date of the determination.

   Inserted: "(D) Such other factors relating to the timely completion of each such investigation and review as the administering authority considers appropriate.".

   Inserted: SEC. 307. APPLICATION TO CANADA AND MEXICO.

   Inserted: Pursuant to article 1902 of the North American Free Trade Agreement and section 408 of the North American Free Trade Agreement Implementation Act (19 U.S.C. 3438), the amendments made by this title shall apply with respect to goods from Canada and Mexico.

   Inserted: TITLE IV--OFFSETS

   Inserted: SEC. 401. CUSTOMS USER FEES EXTENSION.

   Inserted: (a) In General.--Section 13031(j)(3)(A) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)(A)) is amended by striking "September 30, 2024" and inserting "July 7, 2025".

   Inserted: (b) Rate for Merchandise Processing Fees.--Section 503 of the United States-Korea Free Trade Agreement Implementation Act (Public Law 112-41; 125 Stat. 460) is amended by striking "June 30, 2021" and inserting "June 30, 2025".

   Inserted: SEC. 402. ADDITIONAL CUSTOMS USER FEES EXTENSION.

   Inserted: (a) In General.--Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--

   Inserted: (1) in subparagraph (B)(i), by striking "September 30, 2024" and inserting "September 30, 2025"; and

   Inserted: (2) by adding at the end the following:

   Inserted: "(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.".

   Inserted: (b) Rate for Merchandise Processing Fees.--Section 503 of the United States-Korea Free Trade Agreement Implementation Act (Public Law 112-41; 125 Stat. 460) is amended by adding at the end the following:

   Inserted: "(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--

   Inserted: "(1) in subparagraph (A), by substituting '0.3464' for '0.21'; and

   Inserted: "(2) in subparagraph (B)(i), by substituting '0.3464' for '0.21'.".

   Inserted: SEC. 403. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.

   Inserted: 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)--

   Inserted: (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 8 percent of such amount (determined without regard to any increase in such amount not contained in such Code); and

   Inserted: (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.

   Inserted: SEC. 404. PAYEE STATEMENT REQUIRED TO CLAIM CERTAIN EDUCATION TAX BENEFITS.

   Inserted: (a) American Opportunity Credit, Hope Scholarship Credit, and Lifetime Learning Credit.--

   Inserted: (1) In general.--Section 25A(g) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

   Inserted: "(8) Payee statement requirement.--Except as otherwise provided by the Secretary, no credit shall be allowed under this section unless the taxpayer receives a statement furnished under section 6050S(d) which contains all of the information required by paragraph (2) thereof.".

   Inserted: (2) Statement received by dependent.--Section 25A(g)(3) of such Code is amended by striking "and" at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting ", and", and by adding at the end the following:

   Inserted: "(C) a statement described in paragraph (8) and received by such individual shall be treated as received by the taxpayer.".

   Inserted: (b) Deduction for Qualified Tuition and Related Expenses.--Section 222(d) of such Code is amended by redesignating paragraph (6) as paragraph (7), and by inserting after paragraph (5) the following new paragraph:

   Inserted: "(6) Payee statement requirement.--

   Inserted: "(A) In general.--Except as otherwise provided by the Secretary, no deduction shall be allowed under subsection (a) unless the taxpayer receives a statement furnished under section 6050S(d) which contains all of the information required by paragraph (2) thereof.

   Inserted: "(B) Statement received by dependent.--The receipt of the statement referred to in subparagraph (A) by an individual described in subsection (c)(3) shall be treated for purposes of subparagraph (A) as received by the taxpayer.".

   Inserted: (c) Information Required To Be Provided on Payee Statement.--Section 6050S(d)(2) of such Code is amended to read as follows:

   Inserted: "(2) the information required by subsection (b)(2).".

   Inserted: (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

   Inserted: SEC. 405. SPECIAL RULE FOR EDUCATIONAL INSTITUTIONS UNABLE TO COLLECT TINS OF INDIVIDUALS WITH RESPECT TO HIGHER EDUCATION TUITION AND RELATED EXPENSES.

   Inserted: (a) In General.--Section 6724 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

   Inserted: "(f) Special Rule for Returns of Educational Institutions Related to Higher Education Tuition and Related Expenses.--No penalty shall be imposed under section 6721 or 6722 solely by reason of failing to provide the TIN of an individual on a return or statement required by section 6050S(a)(1) if the eligible educational institution required to make such return contemporaneously makes a true and accurate certification under penalty of perjury (and in such form and manner as may be prescribed by the Secretary) that it has complied with standards promulgated by the Secretary for obtaining such individual's TIN.".

   Inserted: (b) Effective Date.--The amendments made by this section shall apply to returns required to be made, and statements required to be furnished, after December 31, 2015.

   Inserted: SEC. 406. PENALTY FOR FAILURE TO FILE CORRECT INFORMATION RETURNS AND PROVIDE PAYEE STATEMENTS.

   Inserted: (a) In General.--Section 6721(a)(1) of the Internal Revenue Code of 1986 is amended--

   Inserted: (1) by striking "$100" and inserting "$250"; and

   Inserted: (2) by striking "$1,500,000" and inserting "$3,000,000".

   Inserted: (b) Reduction Where Correction in Specified Period.--

   Inserted: (1) Correction within 30 days.--Section 6721(b)(1) of such Code is amended--

   Inserted: (A) by striking "$30" and inserting "$50";

   Inserted: (B) by striking "$100" and inserting "$250"; and

   Inserted: (C) by striking "$250,000" and inserting "$500,000".

   Inserted: (2) Failures corrected on or before august 1.--Section 6721(b)(2) of such Code is amended--

   Inserted: (A) by striking "$60" and inserting "$100";

   Inserted: (B) by striking "$100" (prior to amendment by subparagraph (A)) and inserting "$250"; and

   Inserted: (C) by striking "$500,000" and inserting "$1,500,000".

   Inserted: (c) Lower Limitation for Persons With Gross Receipts of Not More Than $5,000,000.--Section 6721(d)(1) of such Code is amended--

   Inserted: (1) in subparagraph (A)--

   Inserted: (A) by striking "$500,000" and inserting "$1,000,000"; and

   Inserted: (B) by striking "$1,500,000" and inserting "$3,000,000";

   Inserted: (2) in subparagraph (B)--

   Inserted: (A) by striking "$75,000" and inserting "$175,000"; and

   Inserted: (B) by striking "$250,000" and inserting "$500,000"; and

   Inserted: (3) in subparagraph (C)--

   Inserted: (A) by striking "$200,000" and inserting "$500,000"; and

   Inserted: (B) by striking "$500,000" (prior to amendment by subparagraph (A)) and inserting "$1,500,000".

   Inserted: (d) Penalty in Case of Intentional Disregard.--Section 6721(e) of such Code is amended--

   Inserted: (1) by striking "$250" in paragraph (2) and inserting "$500"; and

   Inserted: (2) by striking "$1,500,000" in paragraph (3)(A) and inserting "$3,000,000".

   Inserted: (e) Failure To Furnish Correct Payee Statements.--

   Inserted: (1) In general.--Section 6722(a)(1) of such Code is amended--

   Inserted: (A) by striking "$100" and inserting "$250"; and

   Inserted: (B) by striking "$1,500,000" and inserting "$3,000,000".

   Inserted: (2) Reduction where correction in specified period.--

   Inserted: (A) Correction within 30 days.--Section 6722(b)(1) of such Code is amended--

   Inserted: (i) by striking "$30" and inserting "$50";

   Inserted: (ii) by striking "$100" and inserting "$250"; and

   Inserted: (iii) by striking "$250,000" and inserting "$500,000".

   Inserted: (B) Failures corrected on or before august 1.--Section 6722(b)(2) of such Code is amended--

   Inserted: (i) by striking "$60" and inserting "$100";

   Inserted: (ii) by striking "$100" (prior to amendment by clause (i)) and inserting "$250"; and

   Inserted: (iii) by striking "$500,000" and inserting "$1,500,000".

   Inserted: (3) Lower limitation for persons with gross receipts of not more than $5,000,000.--Section 6722(d)(1) of such Code is amended--

   Inserted: (A) in subparagraph (A)--

   Inserted: (i) by striking "$500,000" and inserting "$1,000,000"; and

   Inserted: (ii) by striking "$1,500,000" and inserting "$3,000,000";

   Inserted: (B) in subparagraph (B)--

   Inserted: (i) by striking "$75,000" and inserting "$175,000"; and

   Inserted: (ii) by striking "$250,000" and inserting "$500,000"; and

   Inserted: (C) in subparagraph (C)--

   Inserted: (i) by striking "$200,000" and inserting "$500,000"; and

   Inserted: (ii) by striking "$500,000" (prior to amendment by subparagraph (A)) and inserting "$1,500,000".

   Inserted: (4) Penalty in case of intentional disregard.--Section 6722(e) of such Code is amended--

   Inserted: (A) by striking "$250" in paragraph (2) and inserting "$500"; and

   Inserted: (B) by striking "$1,500,000" in paragraph (3)(A) and inserting "$3,000,000".

   Inserted: (f) Effective Date.--The amendments made by this section shall apply with respect to returns and statements required to be filed after December 31, 2015.

   Inserted: SEC. 407. CHILD TAX CREDIT NOT REFUNDABLE FOR TAXPAYERS ELECTING TO EXCLUDE FOREIGN EARNED INCOME FROM TAX.

   Inserted: (a) In General.--Section 24(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

   Inserted: "(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 income under section 911 for such taxable year.".

   Inserted: (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after December 31, 2014.

   Inserted: SEC. 408. COVERAGE AND PAYMENT FOR RENAL DIALYSIS SERVICES FOR INDIVIDUALS WITH ACUTE KIDNEY INJURY.

   Inserted: (a) Coverage.--Section 1861(s)(2)(F) of the Social Security Act (42 U.S.C. 1395x(s)(2)(F)) is amended by inserting 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))".

   Inserted: (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:

   Inserted: "(r) Payment for Renal Dialysis Services for Individuals With Acute Kidney Injury.--

   Inserted: "(1) Payment rate.--In the case of renal dialysis services (as defined in subparagraph (B) of section 1881(b)(14)) furnished under this part by a renal dialysis facility or provider of services paid under such section during a year (beginning with 2017) to an individual with acute kidney injury (as defined in 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 adjustment 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.

   Inserted: "(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).".

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