,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #bgef  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #bf1 #bjag,mr4   
,pascrell 7= himself1 ,mr4 ,lev91 ,mr4  
,higg9s ( ,new ,york1 ,ms4 ,sewell (    
,alabama1 ,ms4 ,del,bene1 ,ms4 ,judy ,*u
 ( ,cali=nia1 & ,ms4 ,sn*ez7 introduc$ !
 foll[+ bill2 :i* 0 ref]r$ to !         
,committee on ,ways & ,means1 & 9       
addition to ! ,committee on ,rules1 = a 
p]iod to be subsequ5tly det]m9$ by !    
,speak]1 9 ea* case = consid]ation ( su*
 provisions z fall )9 ! jurisdiction ( !
 committee conc]n$  ,a ,,bill  ,to am5d 
! ,trade ,act ( #aigd to /r5g!n trade   
en=cem5t1 & = o!r purposes4  #a4 ,%ort  
title & table ( cont5ts  7a7 ,%ort title
 ,?is ,act may be cit$ z ! ,jobs &      
,trade ,competitiv5ess ,act4  7b7 ,table
 ( cont5ts ,! table ( cont5ts = ?is ,act
 is z foll[s3  ,sec4 #a4 ,%ort title &  
table ( cont5ts4 ,title ,i--,(fice ( !  
,congressional ,trade ,en=c] ,sec4 #aja4
 ,e/abli%m5t4 ,sec4 #ajb4 ,congressional
 ,trade ,en=c]4 ,sec4 #ajc4 ,p]sonnel4  

,sec4 #ajd4 ,functions4 ,sec4 #aje4     
,(fice ( ,m>ket ,access ,assi/ance4     
,sec4 #ajf4 ,relation%ip to executive   
bran*4 ,title ,,ii--,trade ,en=cem5t    
,division & ,deputy ,unit$ ,/ates ,trade
 ,repres5tative = ,trade ,en=cem5t ,sec4
 #bja4 ,e/abli%m5t ( ,trade ,en=cem5t   
,division & ,deputy ,unit$ ,/ates ,trade
 ,repres5tative = ,trade ,en=cem5t4     
,sec4 #bjb4 ,e/abli%m5t ( ,*ief         
,manufactur+ ,negotiator4 ,title        
,,iii--,congressional ,advisory         
,commission on ,,wto ,dispute ,settlem5t
 ,sec4 #cja4 ,congressional f9d+s &     
purpose4 ,sec4 #cjb4 ,e/abli%m5t (      
,commission4 ,sec4 #cjc4 ,duties ( !    
,commission4 ,sec4 #cjd4 ,p[]s ( !      
,commission4 ,sec4 #cje4 ,p>ticipation 9
 ,,wto panel proce$+s4 ,sec4 #cjf4      
,def9itions4 ,title ,,iv--,imposition ( 
c\nt]vail+ duties to address subsidies  
relat+ to fundam5tally und]valu$        
curr5cies ,sec4 #dja4 ,cl>ification     
reg>d+ def9ition ( c\nt]vailable        
subsidy4 ,sec4 #djb4 ,report on         

implem5tation ( title4 ,sec4 #djc4      
,application to goods f ,canada &       
,mexico4 ,title ,v--,proc$ures =        
inve/igat+ claims ( evasion ( antidump+ 
& c\nt]vail+ duty ord]s ,sec4 #eja4     
,protection ( bus9ess propriet>y        
in=mation4 ,sec4 #ejb4 ,application to  
,canada & ,mexico4 ,title ,,vi--,matt]s 
to enc\rage dome/ic ins\rc+ & disc\rage 
=eign outs\rc+ ,sec4 #fja4 ,cr$it =     
ins\rc+ exp5ses4 ,sec4 #fjb4 ,d5ial (   
d$uction = outs\rc+ exp5ses4 ,title     
,,vii--,matt]s relat+ to environm5tal   
protections ,sec4 #gja4 ,environm5tal   
protection 9 trade relations4 ,sec4     
#gjb4 ,id5tification ( =eign c\ntry     
trade practices t negatively affect !   
environm5t4 ,title ,,viii--,o!r matt]s  
,sec4 #hja4 ,modification ( availability
 ( am\nts f ,trade ,en=cem5t ,tru/      
,fund4 ,sec4 #hjb4 ,gov]nm5t            
,acc\ntability ,(fice report on         
commitm5ts "u c]ta9 int]national =a4    
,sec4 #hjc4 ,gov]nm5t ,acc\ntability    
,(fice report on en=cem5t ( *ild labor  

prohibition4 ,sec4 #hjd4 ,congressional 
advisory gr\ps on en=cem5t4  ,i ,(fice (
 ! ,congressional ,trade ,en=c]  #aja4  
,e/abli%m5t ,!re is e/abli%$ 9 !        
legislative bran* an ,(fice ( !         
,congressional ,trade ,en=c] 79 ?is     
title ref]r$ to z ! ,(fice74  #ajb4     
,congressional ,trade ,en=c]  7a7       
,appo9tm5t ,! head ( ! ,(fice %all be ! 
,congressional ,trade ,en=c]1 :o %all be
 appo9t$ by ! ,speak] ( ! ,h\se (       
,repres5tatives1 ! m9ority lead] ( !    
,h\se ( ,repres5tatives1 ! majority     
lead] ( ! ,s5ate1 & ! m9ority lead] ( ! 
,s5ate aft] consid]+ recomm5dations     
receiv$ f ! ,committee on ,ways & ,means
 ( ! ,h\se ( ,repres5tatives & !        
,committee on ,f9ance ( ! ,s5ate1 )\t   
reg>d to political affiliation & solely 
on ! basis ( fitness to p]=m ! functions
 describ$ 9 section #ajd4  7b7 ,t]m ,!  
t]m ( (fice ( ! ,congressional ,trade   
,en=c] %all be #e ye>s4 ,an individual  
s]v+ z ,congressional ,trade ,en=c] at !
 expiration ( a t]m may cont9ue to s]ve 

until a successor is appo9t$4 ,!        
,congressional ,trade ,en=c] may be     
remov$ by ei!r ! ,h\se ( ,repres5tatives
 or ! ,s5ate by resolution4  7c7        
,comp5sation ,! ,congressional ,trade   
,en=c] %all receive comp5sation at an   
annual rate ( pay t is equal to ! l[]   
(--  7#a7 ! highe/ annual rate (        
comp5sation ( any (fic] ( ! ,s5ate2 or  
7#b7 ! highe/ annual rate ( comp5sation 
( any (fic] ( ! ,h\se ( ,repres5tatives4
  #ajc4 ,p]sonnel  7a7 ,9 g5]al ,!      
,congressional ,trade ,en=c] %all appo9t
 & fix ! comp5sation ( su* p]sonnel z   
may be necess>y to c>ry out ! functions 
describ$ 9 section #ajd4 ,all p]sonnel (
 ! ,(fice %all be appo9t$ )\t reg>d to  
political affiliation & solely on !     
basis ( _! fitness to p]=m _! duties4 ,!
 ,congressional ,trade ,en=c] may       
prescribe ! duties & responsibilities ( 
! p]sonnel ( ! ,(fice1 & delegate to !m 
au?ority to p]=m any ( ! duties1 p[]s1 &
 functions impos$ on ! ,(fice4  7b7     
,cov]age "u ,congressional              

,acc\ntability ,act ( #aiie  7#a7       
,treatm5t ( employees z cov]$ employees 
,section #aja7c7 ( ! ,congressional     
,acc\ntability ,act ( #aiie 7#b         
,u4,s4,c4 #acja7c77 is am5d$-- 7,a7 by  
/rik+ or at ! end ( subp>agraph 7,h72   
7,b7 by /rik+ ! p]iod at ! end (        
subp>agraph 7,i7 & ins]t+ 2 or2 &  7,c7 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,j7 ! ,(fice ( !         
,congressional ,trade ,en=c]4  4  7#b7  
,treatm5t ( ,(fice z employ+ (fice      
,subp>agraph 7,d7 ( section #aja7i7 (   
su* ,act 7#b ,u4,s4,c4 #acja7i77 is     
am5d$ by /rik+ & ! ,(fice ( ,te*nology  
,assessm5t & ins]t+ ! ,(fice (          
,te*nology ,assessm5t1 & ! ,(fice ( !   
,congressional ,trade ,en=c]4  #ajd4    
,functions  7a7 ,pr9ciple function ,!   
pr9ciple function ( ! ,congressional    
,trade ,en=c] %all be to ensure         
compliance by trad+ p>tn]s ( ! ,unit$   
,/ates ) trade agreem5ts to :i* ! ,unit$
 ,/ates is a p>ty4  7b7 ,o!r functions2 
actions by ,,u/r  7#a7 ,9 g5]al ,!      

,congressional ,trade ,en=c] %all h !   
au?ority to inve/igate =eign trade      
practices t are b>ri]s to ,unit$ ,/ates 
exports & issue indictm5ts 9 cases :]e  
su* practices violate any ( ! ,uruguay  
,r\nd ,agreem5ts or any bilat]al or     
regional trade agreem5t to :i* ! ,unit$ 
,/ates is a p>ty4  7#b7 ,submission (   
indictm5ts ,! ,congressional ,trade     
,en=c] %all submit indictm5ts ref]r$ to 
9 p>agraph 7#a7 to ! ,committee on ,ways
 & ,means ( ! ,h\se ( ,repres5tatives1 !
 ,committee on ,f9ance ( ! ,s5ate1 & !  
,unit$ ,/ates ,trade ,repres5tative4    
7#c7 ,action pursuant to indictm5t ,)9  
#cj days aft] receiv+ an indictm5t "u   
p>agraph 7#b71 ! ,trade ,repres5tative1 
act+ ?r\gh ! ,deputy ,unit$ ,/ates      
,trade ,repres5tative = ,trade ,en=cem5t
 %\ld1 9 accordance ) subsection 7c77#a7
 ( section #adb ( ! ,trade ,act ( #aigd1
 z add$ by section #bja ( ?is ,act1     
comm5ce dispute resolution proc$ures 9 !
 appropriate =um aga9/ ! c\ntry or      
c\ntries t are ! subject ( ! indictm5t  

unless--  7,a7 prior to ! date ( fil+1 !
 =eign c\ntry or c\ntries involv$ ent]s 
into an agreem5t ) ! ,unit$ ,/ates to   
elim9ate ! practice t is inconsi/5t )   
its int]national obligations2 or  7,b7 9
 extraord9>y cases1 ! fil+ ( ! case w\ld
 cause s]i\s h>m to ! national security 
( ! ,unit$ ,/ates4  7#d7 ,report ,if !  
,trade ,repres5tative does n comm5ce    
dispute resolution proc$ures "u p>agraph
 7#c7 pursuant to an indictm5t "u       
p>agraph 7#c71 ! ,trade ,repres5tative  
%all1 n lat] ?an #cj days aft] receiv+ !
 indictm5t1 submit to ! ,committee on   
,ways & ,means ( ! ,h\se (              
,repres5tatives & ! ,committee on       
,f9ance ( ! ,s5ate a report conta9+ !   
reasons !re= & %all publi% notice ( !   
decision1 toge!r ) a summ>y ( su*       
reasons1 9 ! ,f$]al ,regi/]4  7c7       
,action pursuant to jo9t resolution     
7#a7 ,9 g5]al ,if ! ,trade              
,repres5tative does n comm5ce dispute   
resolution proc$ures "u subsection      
7b77#c7 pursuant to an indictm5t "u     

subsection 7b77#b71 !n ! ,trade         
,repres5tative %all comm5ce dispute     
resolution proc$ures 9 ! appropriate =um
 pursuant to ! indictm5t ^u ! enactm5t  
pursuant to ! requirem5ts ( p>agraph    
7#b7 ( a jo9t resolution describ$ 9     
p>agraph 7#c74  7#b7 ,requirem5ts  7,a7 
,! requirem5ts ( ?is p>agraph are met if
 ! jo9t resolution is enact$ "u p>agraph
 7#c7 &--  7i7 ! ,congress adopts &     
transmits ! jo9t resolution to !        
,presid5t be=e ! end ( ! #ij-;day p]iod 
7exclud+ any day describ$ 9 section     
#aed7;b7 ( ! ,trade ,act ( #aigd71      
beg9n+ on ! date on :i* ! ,congressional
 ,trade ,en=c] submits ! indictm5t "u   
subsection 7b77#b72 &  7ii7 if !        
,presid5t vetoes ! jo9t resolution1 ea* 
,h\se ( ,congress votes to ov]ride t    
veto on or be=e ! lat] ( ! la/ day ( !  
#ij-;day p]iod ref]r$ to 9 clause 7i7 or
 ! la/ day ( ! #ae-;day p]iod 7exclud+  
any day describ$ 9 section #aed7;b7 ( ! 
,trade ,act ( #aigd7 beg9n+ on ! date on
 :i* ! ,congress receives ! veto message

 f ! ,presid5t4  7,b7 ,a jo9t resolution
 to :i* ?is subsection applies may be   
introduc$ at any "t on or aft] ! end ( !
 #cj-;day p]iod describ$ 9 subsection   
7b77#c71 & be=e ! end ( ! #ij-;day p]iod
 ref]r$ to 9 subp>agraph 7,a74  7#c7    
,jo9t resolutions  7,a7 ,jo9t           
resolutions ,= purposes ( ?is           
subsection1 ! t]m jo9t resolution means 
only a jo9t resolution ( ! #b ,h\ses (  
,congress1 ! matt] aft] ! resolv+ clause
 ( :i* is z foll[s3 ,t ! ,unit$ ,/ates  
,trade ,repres5tative %all comm5ce      
dispute resolution proc$ures aga9/  9   
pursuant to ! indictm5t submitt$ "u     
section #bjd7;b77#b7 ( ! ,trade         
,en=cem5t ,act ( #bjag on 41 ) ! fir/   
blank space be+ fill$ ) ! c\ntry or     
c\ntries t are ! subject ( ! indictm5t1 
! second blank space be+ fill$ ) !      
appropriate =um1 & ! ?ird blank space   
be+ fill$ ) ! appropriate date4  7,b7   
,proc$ures  7i7 ,jo9t resolutions may be
 introduc$ 9 ei!r ,h\se ( ! ,congress by
 any memb] ( su* ,h\se4  7ii7 ,subject  

to ! provisions ( ?is p>agraph1 !       
provisions ( subsections 7b71 7d71 7e71 
& 7f7 ( section #aeb ( ! ,trade ,act (  
#aigd 7#ai ,u4,s4,c4 #baib 7b71 7d71    
7e71 & 7f77 apply to jo9t resolutions to
 ! same ext5t z su* provisions apply to 
resolutions "u t section4  7iii7 ,if !  
committee ( ei!r ,h\se to :i* a jo9t    
resolution has be5 ref]r$ has n report$ 
x by ! close ( ! #de? day aft] its      
introduction 7exclud+ any day describ$ 9
 section #aed7;b7 ( ! ,trade ,act (     
#aigd71 su* committee %all be           
automatically dis*>g$ f fur!r           
consid]ation ( ! jo9t resolution & x    
%all be plac$ on ! appropriate cal5d>4  
7iv7 ,x is n 9 ord] =-- 7,i7 ! ,s5ate to
 consid] any jo9t resolution unless x   
has be5 report$ by ! ,committee on      
,f9ance or ! committee has be5 dis*>g$  
"u clause 7iii72 or  7,,ii7 ! ,h\se (   
,repres5tatives to consid] any jo9t     
resolution unless x has be5 report$ by !
 ,committee on ,ways & ,means or !      
committee has be5 dis*>g$ "u clause     

7iii74  7v7 ,a motion 9 ! ,h\se (       
,repres5tatives to proce$ to !          
consid]ation ( a jo9t resolution may    
only be made on ! second legislative day
 aft] ! cal5d> day on :i* ! ,memb] mak+ 
! motion ann\nces to ! ,h\se 8 or h]    
int5tion to d s4  7,c7 ,consid]ation (  
second resolution n 9 ord] ,x %all n be 
9 ord] 9 ei!r ! ,h\se ( ,repres5tatives 
or ! ,s5ate to consid] a jo9t resolution
 7o!r ?an a jo9t resolution receiv$ f ! 
o!r ,h\se71 if t ,h\se has previ\sly    
adopt$ a jo9t resolution "u ?is         
subsection4  7,d7 ,rules ( ,h\se (      
,repres5tatives & ,s5ate ,?is subsection
 is enact$ by ! ,congress-- 7i7 z an    
ex]cise ( ! rulemak+ p[] ( ! ,h\se (    
,repres5tatives & ! ,s5ate1             
respectively1 & z su* is deem$ a "p ( ! 
rules ( ea* ,h\se1 respectively1 & su*  
proc$ures sup]s$e o!r rules only to !   
ext5t t !y are inconsi/5t ) su* o!r     
rules2 &  7ii7 ) ! full recognition ( ! 
con/itutional "r ( ei!r ,h\se to *ange !
 rules 7s f> z relat+ to ! proc$ures ( t

 ,h\se7 at any "t1 9 ! same mann]1 & to 
! same ext5t z any o!r rule ( t ,h\se4  
7d7 ,def9itions ,9 ?is section3 7#a7    
,indictm5t ,! t]m indictm5t means a =mal
 writt5 analysis sett+ =? ! legal       
explanation ( ! mann] 9 :i* a =eign     
trade practice ( a c\ntry or c\ntries   
violates any ( ! ,uruguay ,r\nd         
,agreem5ts or any bilat]al or regional  
trade agreem5t to :i* ! ,unit$ ,/ates is
 a p>ty4  7#b7 ,uruguay r\nd agreem5ts  
,! t]m ,uruguay ,r\nd ,agreem5ts means  
any ( ! agreem5ts approv$ by ! ,congress
 "u section #aja7;a77#a7 ( ! ,uruguay   
,r\nd ,agreem5ts ,act 7#ai ,u4,s4,c4    
#ceaa7;a77#a774  #aje4 ,(fice ( ,m>ket  
,access ,assi/ance  7a7 ,e/abli%m5t ,!re
 is e/abli%$ 9 ! ,(fice ( !             
,congressional ,trade ,en=c] an ,(fice (
 ,m>ket ,access ,assi/ance4  7b7        
,functions ,! ,(fice ( ,m>ket ,access   
,assi/ance %all provide te*nical & legal
 assi/ance & advice to eligible small   
bus9esses to enable su* small bus9esses 
to prep>e & file petitions 7o!r ?an ^?  

:i*1 9 ! op9ion ( ! ,(fice ( ,m>ket     
,access ,assi/ance1 are frivol\s7 "u    
section #cjb ( ! ,trade ,act ( #aigd    
7#ai ,u4,s4,c4 #bdab74  7c7 ,def9ition  
,! t]m eligible small bus9ess means any 
bus9ess conc]n :i*1 9 ! judgm5t ( !     
,(fice ( ,m>ket ,access ,assi/ance1 due 
to its small size1 has nei!r adequate   
int]nal res\rces nor f9ancial ability to
 obta9 qualifi$ outside assi/ance 9     
prep>+ & fil+ petitions & compla9ts "u  
section #cjb ( ! ,trade ,act ( #aigd4 ,9
 det]m9+ :e!r a bus9ess conc]n is an    
eligible small bus9ess1 ! ,(fice (      
,m>ket ,access ,assi/ance may consult ) 
! ,adm9i/rator ( ! ,small ,bus9ess      
,adm9i/ration & ! heads ( o!r           
appropriate ,f$]al dep>tm5ts & ag5cies4 
#ajf4 ,relation%ip to executive bran*   
7a7 ,in=mation ,! ,congressional ,trade 
,en=c] may secure directly f any        
dep>tm5t or ag5cy ( ! ,unit$ ,/ates     
in=mation necess>y to enable x to c>ry  
out ?is title4 ,^u reque/ ( !           
,congressional ,trade ,en=c]1 ! head ( t

 dep>tm5t or ag5cy %all provide t       
in=mation to ! ,congressional ,trade    
,en=c]4  7b7 ,s]vices1 facilities1 &    
p]sonnel ,^u reque/ ( ! ,congressional  
,trade ,en=c]1 ! head ( any ,f$]al      
dep>tm5t or ag5cy may provide or detail 
any ( ! s]vices1 facilities1 & p]sonnel 
( t dep>tm5t or ag5cy to !              
,congressional ,trade ,en=c] to assi/ x 
9 c>ry+ out its duties "u ?is title4    
,,ii ,trade ,en=cem5t ,division &       
,deputy ,unit$ ,/ates ,trade            
,repres5tative = ,trade ,en=cem5t  #bja4
 ,e/abli%m5t ( ,trade ,en=cem5t         
,division & ,deputy ,unit$ ,/ates ,trade
 ,repres5tative = ,trade ,en=cem5t  7a7 
,e/abli%m5t ,*apt] #d ( title ,i ( !    
,trade ,act ( #aigd 7#ai ,u4,s4,c4      
#baga7 is am5d$ by add+ at ! end !      
foll[+3  #adb4 ,trade ,en=cem5t         
,division & ,deputy ,unit$ ,/ates ,trade
 ,repres5tative = ,trade ,en=cem5t  7a7 
,e/abli%m5t ( ,trade ,en=cem5t ,division
 ,!re is e/abli%$ )9 ! ,(fice ( ! ,unit$
 ,/ates ,trade ,repres5tative a ,trade  

,en=cem5t ,division 79 ?is section      
ref]r$ to z ! ,division74  7b7          
,e/abli%m5t ( position ( ,deputy ,unit$ 
,/ates ,trade ,repres5tative = ,trade   
,en=cem5t  7#a7 ,9 g5]al ,! ,division   
%all be head$ by a ,deputy ,unit$ ,/ates
 ,trade ,repres5tative = ,trade         
,en=cem5t4  7#b7 ,appo9tm5t & nom9ation 
,! ,deputy ,unit$ ,/ates ,trade         
,repres5tative = ,trade ,en=cem5t %all  
be appo9t$ by ! ,presid5t1 by & ) !     
advice & cons5t ( ! ,s5ate4 ,z an       
ex]cise ( ! rulemak+ p[] ( ! ,s5ate1 any
 nom9ation ( ! ,deputy ,unit$ ,/ates    
,trade ,repres5tative = ,trade ,en=cem5t
 submitt$ to ! ,s5ate = its advice &    
cons5t1 & ref]r$ to a committee1 %all be
 ref]r$ to ! ,committee on ,f9ance4     
7#c7 ,rank ,! ,deputy ,unit$ ,/ates     
,trade ,repres5tative = ,trade ,en=cem5t
 %all hold (fice at ! pleasure ( !      
,presid5t & %all h ! rank ( ,ambassador4
  7c7 ,functions ( ,deputy ,unit$ ,/ates
 ,trade ,repres5tative = ,trade         
,en=cem5t  7#a7 ,pr9cipal function ,!   

pr9cipal function ( ! ,deputy ,unit$    
,/ates ,trade ,repres5tative = ,trade   
,en=cem5t %all be to ensure t trad+     
p>tn]s ( ! ,unit$ ,/ates comply ) trade 
agreem5ts to :i* ! ,unit$ ,/ates is a   
p>ty4  7#b7 ,additional functions ,!    
,deputy ,unit$ ,/ates ,trade            
,repres5tative = ,trade ,en=cem5t %all--
 7,a7 assi/ ! ,unit$ ,/ates ,trade      
,repres5tative 9 inve/igat+ & prosecut+ 
disputes be=e ! ,_w ,trade ,organization
 & pursuant to o!r bilat]al or regional 
trade agreem5ts to :i* ! ,unit$ ,/ates  
is a p>ty2  7,b7 assi/ ! ,unit$ ,/ates  
,trade ,repres5tative 9 c>ry+ out !     
,unit$ ,/ates ,trade ,repres5tative's   
functions "u section #ada7;d72  7,c7    
make recomm5dations ) respect to !      
adm9i/ration ( ,unit$ ,/ates trade laws 
relat+ to b>ri]s impos$ by =eign        
gov]nm5ts to ! importation ( ,unit$     
,/ates goods1 s]vices1 & intellectual   
prop]ty1 & o!r trade matt]s2 &  7,d7    
p]=m su* o!r functions z ! ,unit$ ,/ates
 ,trade ,repres5tative may direct4  7d7 

,(fice ( ,trade ,assi/ance = ,small     
,bus9ess  7#a7 ,e/abli%m5t ,!re is      
e/abli%$ )9 ! ,division ! ,(fice (      
,trade ,assi/ance = ,small ,bus9ess4    
7#b7 ,functions ,! ,(fice ( ,trade      
,assi/ance = ,small ,bus9ess %all       
provide te*nical & legal assi/ance &    
advice to eligible small bus9esses to   
enable su* small bus9esses to prep>e &  
file petitions 7o!r ?an ^? t1 9 ! op9ion
 ( ! ,(fice1 are frivol\s7 "u section   
#cjb4  7#c7 ,eligible small bus9ess     
def9$ ,! t]m eligible small bus9ess     
means any bus9ess conc]n t1 9 ! judgm5t 
( ! ,(fice ( ,trade ,assi/ance = ,small 
,bus9ess1 due to its size1 has nei!r    
adequate int]nal res\rces nor f9ancial  
ability to obta9 qualifi$ outside       
assi/ance 9 prep>+ & fil+ petitions &   
compla9ts "u section #cjb4 ,9 det]m9+   
:e!r a bus9ess conc]n is an eligible    
small bus9ess1 ! ,(fice ( ,trade        
,assi/ance = ,small ,bus9ess may consult
 ) ! ,adm9i/rator ( ! ,small ,bus9ess   
,adm9i/ration & ! heads ( o!r           

appropriate ,f$]al dep>tm5ts & ag5cies4 
4  7b7 ,con=m+ am5dm5t ,! table (       
cont5ts = ! ,trade ,act ( #aigd is am5d$
 by ins]t+ aft] ! item relat+ to section
 #ada ! foll[+3  ,sec4 #adb4 ,trade     
,en=cem5t ,division & ,deputy ,unit$    
,/ates ,trade ,repres5tative = ,trade   
,en=cem5t4  4  7c7 ,comp5sation =       
,deputy ,unit$ ,/ates ,trade            
,repres5tative = ,trade ,en=cem5t       
,section #ecad ( title #e1 ,unit$ ,/ates
 ,code1 is am5d$ by /rik+ ,deputy ,unit$
 ,/ates ,trade ,repres5tatives 7#c74 &  
ins]t+ ,deputy ,unit$ ,/ates ,trade     
,repres5tatives 7#d744  7d7 ,con=m+     
repeal ,section #baab ( ! ,bip>tisan    
,trade ,promotion ,au?ority ,act ( #bjjb
 7#ai ,u4,s4,c4 #chab7 is repeal$4      
#bjb4 ,e/abli%m5t ( ,*ief ,manufactur+  
,negotiator  7a7 ,e/abli%m5t ( positions
 ,section #ada7;b77#b7 ( ! ,trade ,act (
 #aigd 7#ai ,u4,s4,c4 #baga7;b77#b77 is 
am5d$ to read z foll[s3  7#b7 ,!re %all 
be 9 ! ,(fice f\r ,deputy ,unit$ ,/ates 
,trade ,repres5tatives 7includ+ !       

,deputy ,unit$ ,/ates ,trade            
,repres5tative = ,trade ,en=cem5t71 "o  
,*ief ,agricultural ,negotiator1 "o     
,*ief ,innovation & ,intellectual       
,prop]ty ,negotiator1 & "o ,*ief        
,manufactur+ ,negotiator :o %all all be 
appo9t$ by ! ,presid5t1 by & ) ! advice 
& cons5t ( ! ,s5ate4 ,z an ex]cise ( !  
rulemak+ p[] ( ! ,s5ate1 any nom9ation (
 a ,deputy ,unit$ ,/ates ,trade         
,repres5tative1 ! ,*ief ,agricultural   
,negotiator1 ! ,*ief ,innovation &      
,intellectual ,prop]ty ,negotiator1 or !
 ,*ief ,manufactur+ ,negotiator submitt$
 to ! ,s5ate = its advice & cons5t1 &   
ref]r$ to a committee1 %all be ref]r$ to
 ! ,committee on ,f9ance4 ,ea* ,deputy  
,unit$ ,/ates ,trade ,repres5tative1 !  
,*ief ,agricultural ,negotiator1 ! ,*ief
 ,innovation & ,intellectual ,prop]ty   
,negotiator1 & ! ,*ief ,manufactur+     
,negotiator %all hold (fice at !        
pleasure ( ! ,presid5t & %all h ! rank (
 ,ambassador4  4  7b7 ,functions ( ,*ief
 ,manufactur+ ,negotiator ,section      

#ada7;c7 ( ! ,trade ,act ( #aigd 7#ai   
,u4,s4,c4 #baga7;c77 is am5d$ by add+ at
 ! end ! foll[+3  7#g7  7,a7 ,! pr9cipal
 function ( ! ,*ief ,manufactur+        
,negotiator %all be to conduct trade    
negotiations & to en=ce trade agreem5ts 
relat+ to ,unit$ ,/ates manufactur+     
products & s]vices4 ,! ,*ief            
,manufactur+ ,negotiator %all promote   
manufactur+ activities 9 ! ,unit$       
,/ates1 %all s]ve z a vigor\s advocate  
on behalf ( ,unit$ ,/ates manufactur+   
firms & work]s1 & %all p]=m su* o!r     
functions z ! ,unit$ ,/ates ,trade      
,repres5tative may direct4  7,b7 ,n lat]
 ?an "o ye> aft] ! date ( ! enactm5t (  
?is p>agraph1 & n less frequ5tly ?an    
annually !reaft]1 ! ,*ief ,manufactur+  
,negotiator %all submit to ! ,committee 
on ,f9ance ( ! ,s5ate & ! ,committee on 
,ways & ,means ( ! ,h\se (              
,repres5tatives a report on ! actions   
tak5 by ! ,*ief ,manufactur+ ,negotiator
 9 ! prec$+ ye>4  4  7c7 ,comp5sation   
,section #ecad ( title #e1 ,unit$ ,/ates

 ,code1 is am5d$-- 7#a7 by /rik+ ,deputy
 ,unit$ ,/ates ,trade ,repres5tatives   
7#c74 & ins]t+ ,deputy ,unit$ ,/ates    
,trade ,repres5tatives 7#d742 &  7#b7 by
 ins]t+ ,*ief ,manufactur+ ,negotiator4 
aft] ,*ief ,agricultural ,negotiator44  
7d7 ,con=m+ am5dm5t ,section            
#ada7;c77#d7 ( ! ,trade ,act ( #aigd    
7#ai ,u4,s4,c4 #baga7;c77#d77 is am5d$  
by ins]t+ 7o!r ?an ! ,deputy ,unit$     
,/ates ,trade ,repres5tative = ,trade   
,en=cem5t7 aft] ,deputy ,unit$ ,/ates   
,trade ,repres5tative4  7e7 ,te*nical   
am5dm5ts ,section #ada7;e7 ( ! ,trade   
,act ( #aigd 7#ai ,u4,s4,c4 #baga7;e77  
is am5d$-- 7#a7 9 p>agraph 7#a71 by     
/rik+ #ecad & ins]t+ #ecae2 &  7#b7 9   
p>agraph 7#b71 by /rik+ ! maximum rate (
 pay = grade ,,gs-#ah1 z provid$ 9      
section #eccb & ins]t+ ! maximum rate ( 
pay = level ,,iv ( ! ,executive ,s*$ule 
9 section #ecae4  ,,iii ,congressional  
,advisory ,commission on ,,wto ,dispute 
,settlem5t  #cja4 ,congressional f9d+s &
 purpose  7a7 ,f9d+s ,congress f9ds !   

foll[+3  7#a7 ,! ,unit$ ,/ates jo9$ !   
,_w ,trade ,organization z an orig9al   
memb] ) ! goal ( creat+ an improv$      
global trad+ sy/em & provid+ exp&$      
economic opportunities = ,unit$ ,/ates  
work]s1 f>m]s1 & bus9esses4  7#b7 ,!    
dispute settlem5t rules ( ! ,,wto 7     
creat$ to enhance ! likelihood t        
gov]nm5ts w obs]ve _! ,,wto obligations4
  7#c7 ,^! dispute settlem5t rules help 
ensure t ! ,unit$ ,/ates c reap ! full  
b5efits ( its p>ticipation 9 ! ,,wto4   
7#d7 ,successful op]ation ( ! ,,wto     
dispute settlem5t sy/em 0 critical to   
congressional approval ( ! ,uruguay     
,r\nd ,agreem5ts & is critical to       
cont9u$ support by ! ,unit$ ,/ates = !  
,,wto4 ,9 p>ticul>1 x is imp]ative t    
dispute settlem5t panels & ! ,appellate 
,body--  7,a7 op]ate ) fairness & 9 an  
imp>tial mann]2  7,b7 /rictly obs]ve !  
t]ms ( ref]5ce & any applicable /&>d (  
review set =? 9 ! ,uruguay ,r\nd        
,agreem5ts2 &  7,c7 n add to !          
obligations1 or dim9i% ! rights1 ( ,,wto

 memb]s "u ! ,uruguay ,r\nd ,agreem5ts 9
 violation ( ,articles #c4b & #ai4b ( ! 
,dispute ,settlem5t ,und]/&+4  7#e7 ,an 
increas+ numb] ( reports by dispute     
settlem5t panels & ! ,appellate ,body h 
rais$ s]i\s conc]ns )9 ! ,congress ab\t 
! ability ( ! ,,wto dispute settlem5t   
sy/em to op]ate 9 accordance ) p>agraph 
7#d74  7#f7 ,9 p>ticul>1 sev]al reports 
( dispute settlem5t panels & !          
,appellate ,body h add$ to ! obligations
 & dim9i%$ ! rights ( ,,wto memb]s1     
p>ticul>ly "u ! ,agreem5t on            
,implem5tation ( ,article ,,vi ( !      
,g5]al ,agreem5t on ,t>iffs & ,trade    
#aiid1 ! ,agreem5t on ,subsidies &      
,c\nt]vail+ ,measures1 & ! ,agreem5t on 
,safegu>ds4  7#g7 ,9 ord] to come into  
compliance ) reports ( dispute settlem5t
 panels & ! ,appellate ,body t h be5    
adopt$ by ! ,dispute ,settlem5t ,body1 !
 ,congress may ne$ to am5d or repeal    
/atutes ( ! ,unit$ ,/ates4 ,9 su* cases1
 ! ,congress mu/ h a high degree (      
confid5ce t ! reports are 9 accordance )

 p>agraph 7#d74  7#h7 ,! ,congress ne$s 
imp>tial1 objective1 & juridical advice 
to det]m9e ! appropriate response to    
reports ( dispute settlem5t panels & !  
,appellate ,body4  7#i7 ,! ,unit$ ,/ates
 rema9s committ$ to ! multilat]al1      
rules-bas$ trad+ sy/em4  7b7 ,purpose ,x
 is ! purpose ( ?is ,act to provide = ! 
e/abli%m5t ( ! ,congressional ,advisory 
,commission on ,,wto ,dispute ,settlem5t
 to provide objective & imp>tial advice 
to ! ,congress on ! op]ation ( ! dispute
 settlem5t sy/em ( ! ,_w ,trade         
,organization4  #cjb4 ,e/abli%m5t (     
,commission  7a7 ,e/abli%m5t ,!re is    
e/abli%$ a commission to be kn[n z !    
,congressional ,advisory ,commission on 
,,wto ,dispute ,settlem5t 79 ?is title  
ref]r$ to z ! ,commission74  7b7        
,memb]%ip  7#a7 ,composition ,!         
,commission %all be compos$ ( #e memb]s1
 all ( :om %all be judges or =m] judges 
( ! ,f$]al judicial circuits & %all be  
appo9t$ by ! ,speak] ( ! ,h\se (        
,repres5tatives & ! ,presid5t pro       

tempore ( ! ,s5ate aft] consid]+ !      
recomm5dations ( ! ,*airman & rank+     
memb] ( ! ,committee on ,f9ance ( !     
,s5ate & ! ,*airman & rank+ memb] ( !   
,committee on ,ways & ,means ( ! ,h\se (
 ,repres5tatives4 ,commission]s %all be 
*os5 )\t reg>d to political affiliation 
& solely on ! basis ( ea* ,commission]'s
 fitness to p]=m ! duties ( a           
,commission]4  7#b7 ,date ,! appo9tm5ts 
( ! initial memb]s ( ! ,commission %all 
be made n lat] ?an #ij days aft] ! date 
( ! enactm5t ( ?is ,act4  7c7 ,p]iod (  
appo9tm5t2 vacancies  7#a7 ,9 g5]al     
,memb]s ( ! ,commission %all ea* be     
appo9t$ = a t]m ( #e ye>s1 except t ( ! 
memb]s fir/ appo9t$1 #c memb]s %all be  
appo9t$ = t]ms ( #c ye>s4  7#b7         
,vacancies  7,a7 ,9 g5]al ,any vacancy  
on ! ,commission %all n affect its p[]s1
 b %all be fill$ 9 ! same mann] z !     
orig9al appo9tm5t 0 made & %all be      
subject to ! same conditions z ! orig9al
 appo9tm5t4  7,b7 ,unexpir$ t]m ,an     
individual *os5 to fill a vacancy %all  

be appo9t$ = ! unexpir$ t]m ( ! memb]   
replac$4  7d7 ,initial meet+ ,n lat] ?an
 #cj days aft] ! date on :i* all memb]s 
( ! ,commission h be5 appo9t$1 !        
,commission %all hold its fir/ meet+4   
7e7 ,meet+s ,! ,commission %all meet at 
! call ( ! ,*airp]son4  7f7 ,quorum ,a  
majority ( ! memb]s ( ! ,commission %all
 con/itute a quorum1 b a less] numb] (  
memb]s may hold he>+s4  7g7 ,*airp]son &
 vice *airp]son ,! ,commission %all     
select a ,*airp]son & ,vice ,*airp]son f
 among its memb]s4  7h7 ,fund+ ,memb]s (
 ! ,commission %all be all[$ travel     
exp5ses1 includ+ p] diem 9 lieu (       
subsi/5ce at rates au?oriz$ = employees 
( ag5cies "u sub*apt] ,i ( *apt] #eg (  
title #e1 ,unit$ ,/ates ,code1 :ile away
 f _! homes or regul> places ( bus9ess 9
 ! p]=mance ( s]vices = ! ,commission4  
#cjc4 ,duties ( ! ,commission  7a7      
,advis+ ,congress on ! op]ation ( !     
,,wto dispute settlem5t sy/em  7#a7 ,9  
g5]al ,! ,commission %all review-- 7,a7 
all adv]se reports ( dispute settlem5t  

panels & ! ,appellate ,body :i* are--   
7i7 adopt$ by ! ,dispute ,settlem5t     
,body2 &  7ii7 ! result ( a proce$+     
initiat$ aga9/ ! ,unit$ ,/ates by a     
,,wto memb]2 &  7,b7 ^u ! reque/ ( !    
,committee on ,ways & ,means ( ! ,h\se (
 ,repres5tatives or ! ,committee on     
,f9ance ( ! ,s5ate--  7i7 any adv]se    
report ( a dispute settlem5t panel or ! 
,appellate ,body-- 7,i7 :i* is adopt$ by
 ! ,dispute ,settlem5t ,body2 &  7,,ii7 
9 :i* ! ,unit$ ,/ates is a compla9+     
p>ty2 or  7ii7 any o!r f9d+ :i* is      
conta9$ 9 a report ( a dispute settlem5t
 panel or ! ,appellate ,body t is adopt$
 by ! ,dispute ,settlem5t ,body4  7#b7  
,scope ( review ,! ,commission %all     
advise ! ,congress 9 connection ) ea*   
adv]se f9d+ or o!r f9d+ "u p>agraph     
7#a77;,b7 only :e!r--  7,a7 ! dispute   
settlem5t panel or ! ,appellate ,body1 z
 ! case may be-- 7i7 exce$$ its au?ority
 or its t]ms ( ref]5ce2  7ii7 add$ to ! 
obligations1 or dim9i%$ ! rights1 ( !   
,unit$ ,/ates "u ! ,uruguay ,r\nd       

,agreem5t :i* is ! subject ( ! f9d+2    
7iii7 act$ arbitr>ily or caprici\sly1   
engag$ 9 misconduct1 or demon/rably     
dep>t$ f ! proc$ures specifi$ = panels &
 ! ,appellate ,body 9 ! applicable      
,uruguay ,r\nd ,agreem5t2 &  7iv7       
deviat$ f ! applicable /&>d ( review1   
includ+ 9 antidump+1 c\nt]vail+ duty1 & 
o!r unfair trade rem$y cases1 ! /&>d (  
review set =? 9 ,article #ag4f ( !      
,agreem5t on ,implem5tation ( ,article  
,,vi ( ! ,g5]al ,agreem5t on ,t>iffs &  
,trade #aiid2 &  7,b7 ! f9d+ is consi/5t
 ) ! orig9al und]/&+ by ! ,unit$ ,/ates 
( ! ,uruguay ,r\nd ,agreem5t t is !     
subject ( ! f9d+ z expla9$ 9 ! /atem5t (
 adm9i/rative action approv$ "u section 
#aja7;a7 ( ! ,uruguay ,r\nd ,agreem5ts  
,act 7#ai ,u4,s4,c4 #ceaa7;a774  7#c7   
,no def]5ce ,apply+ ! /&>ds set =? 9    
p>agraph 7#b7 requires t ! ,commission n
 accord def]5ce to f9d+s ( law made by !
 dispute settlem5t panel or ! ,appellate
 ,body1 z ! case may be4  7b7           
,det]m9ation2 report  7#a7 ,det]m9ation 

7,a7 ,9 g5]al ,n lat] ?an #aej days aft]
 ! date on :i* ! ,commission receives   
notice ( a report or reque/ "u section  
#cjd7;b71 ! ,commission %all make a     
writt5 det]m9ation ) respect to ! matt]s
 describ$ 9 p>agraph 7#b7 ( subsection  
7a71 includ+ a full analysis ( ! basis =
 its det]m9ation4 ,a vote by a majority 
( ! memb]s ( ! ,commission %all         
con/itute a det]m9ation ( ! ,commission1
 al?\gh ! memb]s ne$ n agree on ! basis 
= _! vote4  7,b7 ,diss5t+ or concurr+   
op9ions ,any memb] ( ! ,commission :o   
disagrees ) a det]m9ation ( !           
,commission or :o concurs 9 su* a       
det]m9ation on a basis diff]5t f t ( !  
,commission or o!r memb]s ( !           
,commission1 may write an op9ion        
express+ su* disagreem5t or concurr5ce1 
z ! case may be4  7#b7 ,report ,!       
,commission %all promptly report !      
det]m9ations describ$ 9 p>agraph        
7#a77;,a7 to ! ,committee on ,ways &    
,means ( ! ,h\se ( ,repres5tatives & !  
,committee on ,f9ance ( ! ,s5ate4 ,!    

,commission %all include ) ! report any 
op9ions writt5 "u p>agraph 7#a77;,b7 )  
respect to ! det]m9ation4  7c7          
,availability to ! public ,ea* report ( 
! ,commission "u subsection 7b77#b71    
toge!r ) ! op9ions includ$ ) ! report1  
%all be made available to ! public4     
#cjd4 ,p[]s ( ! ,commission  7a7 ,he>+s 
,! ,commission may hold a public he>+ to
 solicit views conc]n+ a report ( a     
dispute settlem5t panel or ! ,appellate 
,body describ$ 9 section #cjc7;a77#a71  
if ! ,commission consid]s su* he>+ to be
 necess>y to c>ry out ! purpose ( ?is   
,act4 ,! ,commission %all provide       
reasonable notice ( a he>+ held pursuant
 to ?is subsection4  7b7 ,in=mation f   
int]e/$ p>ties & ,f$]al ag5cies  7#a7   
,notice to ,commission  7,a7 ,"u section
 #cjc7;a77#a77;,a7 ,! ,trade            
,repres5tative %all advise ! ,commission
 n lat] ?an #e bus9ess days aft] ! date 
! ,dispute ,settlem5t ,body adopts a    
report ( a panel or ! ,appellate ,body t
 is to be review$ by ! ,commission "u   

section #cjc7;a77#a77;,a74  7,b7 ,"u    
section #cjc7;a77#a77;,b7 ,! ,committee 
on ,ways & ,means or ! ,committee on    
,f9ance1 z ! case may be1 may make &    
notify ! ,commission ( a reque/ "u      
section #cjc7;a77#a77;,b7 n lat] ?an #a 
ye> aft] ! ,dispute ,settlem5t ,body    
adopts ! report t is ! subject ( !      
reque/4  7,c7 ,reports adopt$ prior to  
appo9tm5t ( commission ,) respect to any
 report to :i* section #cjc7;a77#a77;,b7
 applies & t is adopt$ be=e ! date on   
:i* ! fir/ memb]s ( ! ,commission are   
appo9t$ "u section #cjb7;b77#b71 !      
,committee on ,ways & ,means or !       
,committee on ,f9ance1 z ! case may be1 
may make & notify ! ,commission ( a     
reque/ "u section #cjc7;a77#a77;,b7 )   
respect to t report n lat] ?an #a ye>   
aft] ! date on :i* ! fir/ memb]s ( !    
,commission are appo9t$ "u section      
#cjb7;b77#b74  7#b7 ,submissions &      
reque/s = in=mation  7,a7 ,9 g5]al ,!   
,commission %all promptly publi% 9 !    
,f$]al ,regi/] notice ( ! notice receiv$

 "u p>agraph 7#a7 f ! ,trade            
,repres5tative1 ! ,committee on ,ways & 
,means1 or ! ,committee on ,f9ance1 z ! 
case may be1 along ) notice ( an        
opportunity = int]e/$ p>ties to submit  
writt5 comm5ts to ! ,commission4 ,!     
,commission %all make comm5ts submitt$  
pursuant to ! prec$+ s5t5ce available to
 ! public4  7,b7 ,in=mation f f$]al     
ag5cies & dep>tm5ts ,! ,commission may  
also secure directly f any ,f$]al       
dep>tm5t or ag5cy su* in=mation z !     
,commission consid]s necess>y to c>ry   
out ! provisions ( ?is ,act4 ,^u !      
reque/ ( ! *airp]son ( ! ,commission1 ! 
head ( su* dep>tm5t or ag5cy %all furni%
 ! in=mation reque/$ to ! ,commission 9 
a timely mann]4  7#c7 ,access to panel &
 ,appellate ,body docum5ts  7,a7 ,9     
g5]al ,! ,trade ,repres5tative %all make
 available to ! ,commission all         
submissions & relevant docum5ts relat+  
to a report ( a panel or ! ,appellate   
,body describ$ 9 section #cjc7;a77#a71  
includ+ any in=mation conta9$ 9 su*     

submissions id5tifi$ by ! provid] ( !   
in=mation z propriet>y in=mation or     
in=mation designat$ z confid5tial by a  
=eign gov]nm5t4  7,b7 ,public access    
,any docum5t :i* ! ,trade ,repres5tative
 submits to ! ,commission %all be       
available to ! public1 except in=mation 
:i* is id5tifi$ z propriet>y or         
confid5tial or ! disclosure ( :i* w\ld  
o!rwise violate ! rules ( ! ,,wto4  7c7 
,assi/ance f ,f$]al ag5cies2            
confid5tiality  7#a7 ,adm9i/rative      
assi/ance ,any ag5cy or dep>tm5t ( !    
,unit$ ,/ates t is designat$ by !       
,presid5t %all provide adm9i/rative     
s]vices1 funds1 facilities1 /aff1 or o!r
 support s]vices to ! ,commission to    
assi/ ! ,commission ) ! p]=mance ( !    
,commission's functions4  7#b7          
,confid5tiality ,! ,commission %all     
protect f disclosure any docum5t or     
in=mation submitt$ to x by a dep>tm5t or
 ag5cy ( ! ,unit$ ,/ates :i* ! ag5cy or 
dep>tm5t reque/s be kept confid5tial4 ,!
 ,commission %all n be consid]$ to be an

 ag5cy = purposes ( section #eeb ( title
 #e1 ,unit$ ,/ates ,code4  #cje4        
,p>ticipation 9 ,,wto panel proce$+s    
7a7 ,9 g5]al ,if ! ,unit$ ,/ates ,trade 
,repres5tative1 9 proce$+s be=e a       
dispute settlem5t panel or ! ,appellate 
,body ( ! ,,wto1 seeks to en=ce ,unit$  
,/ates rights "u a multilat]al trade    
agreem5t or to def5d a *all5g$ action or
 det]m9ation ( ! ,unit$ ,/ates          
,gov]nm5t1 a ,unit$ ,/ates citiz5 or an 
ali5 lawfully admitt$ = p]man5t resid5ce
 to ! ,unit$ ,/ates t--  7#a7 is        
supportive ( ! ,unit$ ,/ates ,gov]nm5t's
 position be=e ! panel or ,appellate    
,body2 &  7#b7 has a direct economic    
int]e/ 9 ! panel's or ,appellate ,body's
 resolution ( ! matt]s 9 dispute1  %all1
 to ! ext5t appropriate1 be p]mitt$ to  
p>ticipate 9 consultations & panel      
proce$+s4 ,! ,trade ,repres5tative %all 
issue regulations1 consi/5t )           
subsections 7b7 & 7c71 ensur+ full &    
effective p>ticipation by any su*       
private p]son4  7b7 ,access to in=mation

 ,! ,unit$ ,/ates ,trade ,repres5tative 
%all make available to p]sons describ$ 9
 subsection 7a7 all in=mation pres5t$ to
 or o!rwise obta9$ by ! ,trade          
,repres5tative 9 connection ) a ,,wto   
dispute settlem5t proce$+4 ,! ,unit$    
,/ates ,trade ,repres5tative %all       
promulgate regulations implem5t+ a      
protective ord] sy/em to protect        
in=mation designat$ by ! submitt+ memb] 
z confid5tial4  7c7 ,p>ticipation 9     
panel process ,^u reque/ f a p]son      
describ$ 9 subsection 7a71 ! ,unit$     
,/ates ,trade ,repres5tative %all--     
7#a7 consult 9 advance ) su* p]son      
reg>d+ ! cont5t ( writt5 submissions f !
 ,unit$ ,/ates to ! ,,wto panel conc]n$ 
or to ! o!r memb] c\ntries involv$2     
7#b7 include1 :]e appropriate1 su* p]son
 or its appropriate repres5tative z an  
advisory memb] ( ! delegation 9 sessions
 ( ! dispute settlem5t panel2  7#c7 all[
 su* special delegation memb]1 :]e su*  
memb] w\ld br+ special k to ! proce$+1  
to appe> be=e ! panel1 directly or ?r\gh

 c\nsel1 "u ! sup]vision ( responsible  
,unit$ ,/ates ,gov]nm5t (ficials2 &     
7#d7 9 proce$+s involv+ confid5tial     
in=mation1 all[ appe>ance ( su* p]son   
only ?r\gh c\nsel z a memb] ( ! special 
delegation4  #cjf4 ,def9itions ,9 ?is   
title3 7#a7 ,adv]se f9d+ ,! t]m adv]se  
f9d+ means--  7,a7 9 a proce$+ ( a panel
 or ! ,appellate ,body t is initiat$    
aga9/ ! ,unit$ ,/ates1 a f9d+ by ! panel
 or ! ,appellate ,body t any law or     
regulation (1 or application !re( by1 ! 
,unit$ ,/ates1 or any ,/ate1 is         
inconsi/5t ) ! obligations ( ! ,unit$   
,/ates "u a ,uruguay ,r\nd ,agreem5t 7or
 nullifies or impairs b5efits accru+ to 
a ,,wto memb] "u su* an ,agreem5t72 or  
7,b7 9 a proce$+ ( a panel or !         
,appellate ,body 9 :i* ! ,unit$ ,/ates  
is a compla9+ p>ty1 any f9d+ by ! panel 
or ! ,appellate ,body t a measure ( !   
p>ty compla9$ aga9/ is n inconsi/5t ) t 
p>ty's obligations "u a ,uruguay ,r\nd  
,agreem5t 7or does n nullify or impair  
b5efits accru+ to ! ,unit$ ,/ates "u su*

 an ,agreem5t74  7#b7 ,appellate body ,!
 t]m ,appellate ,body means ! ,appellate
 ,body e/abli%$ by ! ,dispute ,settlem5t
 ,body pursuant to ,article #ag4a ( !   
,dispute ,settlem5t ,und]/&+4  7#c7     
,dispute settlem5t body ,! t]m ,dispute 
,settlem5t ,body means ! ,dispute       
,settlem5t ,body e/abli%$ pursuant to ! 
,dispute ,settlem5t ,und]/&+4  7#d7     
,dispute settlem5t panel2 panel ,! t]ms 
dispute settlem5t panel & panel mean a  
panel e/abli%$ pursuant to ,article #f (
 ! ,dispute ,settlem5t ,und]/&+4  7#e7  
,dispute settlem5t und]/&+ ,! t]m       
,dispute ,settlem5t ,und]/&+ means !    
,und]/&+ on ,rules & ,proc$ures ,gov]n+ 
! ,settlem5t ( ,disputes ref]r$ to 9    
section #aja7;d77#af7 ( ! ,uruguay ,r\nd
 ,agreem5ts ,act 7#ai ,u4,s4,c4         
#ceaa7;d77#af774  7#f7 ,t]ms ( ref]5ce  
,! t]m t]ms ( ref]5ce has ! mean+ giv5 t
 t]m 9 ! ,dispute ,settlem5t ,und]/&+4  
7#g7 ,trade repres5tative ,! t]m ,trade 
,repres5tative means ! ,unit$ ,/ates    
,trade ,repres5tative4  7#h7 ,uruguay   

r\nd agreem5t ,! t]m ,uruguay ,r\nd     
,agreem5t means any ( ! ,agreem5ts      
describ$ 9 section #aja7;d7 ( ! ,uruguay
 ,r\nd ,agreem5ts ,act4  7#i7 ,_w trade 
organization2 wto ,! t]ms ,_w ,trade    
,organization & ,,wto mean !            
organization e/abli%$ pursuant to !     
,,wto ,agreem5t4  7#aj7 ,,wto agreem5t  
,! t]m ,,wto ,agreem5t means ! ,agreem5t
 ,e/abli%+ ! ,_w ,trade ,organization   
ent]$ into on ,april #ae1 #aiid4  7#aa7 
,,wto memb] ,! t]m ,,wto memb] has !    
mean+ giv5 t t]m 9 section #b7aj7 ( !   
,uruguay ,r\nd ,agreem5ts ,act 7#ai     
,u4,s4,c4 #ceja7aj774  ,,iv ,imposition 
( c\nt]vail+ duties to address subsidies
 relat+ to fundam5tally und]valu$       
curr5cies  #dja4 ,cl>ification reg>d+   
def9ition ( c\nt]vailable subsidy  7a7  
,b5efit conf]r$ ,section #gga7e77;,e7 ( 
! ,t>iff ,act ( #aicj 7#ai ,u4,s4,c4    
#afgg7e77;,e77 is am5d$-- 7#a7 9 clause 
7iii71 by /rik+ & at ! end2  7#b7 9     
clause 7iv71 by /rik+ ! p]iod at ! end &
 ins]t+ 1 &2 &  7#c7 by ins]t+ aft]     

clause 7iv7 ! foll[+ new clause3  7v7 9 
! case 9 :i* ! curr5cy ( a c\ntry 9 :i* 
! subject m]*&ise is produc$ is ex*ang$ 
= =eign curr5cy obta9$ f export         
transactions1 & ! curr5cy ( su* c\ntry  
is a fundam5tally und]valu$ curr5cy1 z  
def9$ 9 p>agraph 7#cg71 ! diff]5ce      
betwe5 ! am\nt ( ! curr5cy ( su* c\ntry 
provid$ & ! am\nt ( ! curr5cy ( su*     
c\ntry t w\ld h be5 provid$ if ! real   
effective ex*ange rate ( ! curr5cy ( su*
 c\ntry 7 n und]valu$1 z det]m9$        
pursuant to p>agraph 7#ch74  4  7b7     
,export subsidy ,section #gga7e;,a77,b7 
( ! ,t>iff ,act ( #aicj 7#ai ,u4,s4,c4  
#afgg7e;,a77,b77 is am5d$ by add+ at !  
end ! foll[+ new s5t5ce3 ,9 ! case ( a  
subsidy relat+ to a fundam5tally        
und]valu$ curr5cy1 ! fact t ! subsidy   
may also be provid$ 9 circum/ances n    
involv+ export %all n1 = t reason alone1
 mean t ! subsidy _c be consid]$ cont+5t
 ^u export p]=mance44  7c7 ,def9ition ( 
fundam5tally und]valu$ curr5cy ,section 
#gga ( ! ,t>iff ,act ( #aicj 7#ai       

,u4,s4,c4 #afgg7 is am5d$ by add+ at !  
end ! foll[+ new p>agraph3  7#cg7       
,fundam5tally und]valu$ curr5cy ,!      
adm9i/]+ au?ority %all det]m9e t !      
curr5cy ( a c\ntry 9 :i* ! subject      
m]*&ise is produc$ is a fundam5tally    
und]valu$ curr5cy if--  7,a7 ! gov]nm5t 
( ! c\ntry 7includ+ any public entity )9
 ! t]ritory ( ! c\ntry7 engages 9       
protract$1 l>ge-scale int]v5tion 9 "o or
 m =eign ex*ange m>kets dur+ "p or all (
 ! #ah-mon? p]iod t repres5ts ! mo/     
rec5t #ah mon?s = :i* ! in=mation       
requir$ "u p>agraph 7#ch7 is reasonably 
available1 b t does n include any p]iod 
( "t lat] ?an ! f9al mon? 9 ! p]iod (   
inve/igation or ! p]iod ( review1 z     
applicable2  7,b7 ! real effective      
ex*ange rate ( ! curr5cy is und]valu$ by
 at lea/ #e p]c5t1 on av]age & z        
calculat$ "u p>agraph 7#ch71 relative to
 ! equilibrium real effective ex*ange   
rate = ! c\ntry's curr5cy dur+ !        
#ah-mon? p]iod2  7,c7 dur+ ! #ah-mon?   
p]iod1 ! c\ntry has exp]i5c$ significant

 & p]si/5t global curr5t acc\nt         
surpluses2 &  7,d7 dur+ ! #ah-mon?      
p]iod1 ! =eign asset res]ves held by !  
gov]nm5t ( ! c\ntry exce$--  7i7 ! am\nt
 necess>y to repay all debt obligations 
( ! gov]nm5t fall+ due )9 ! com+ #ab    
mon?s2  7ii7 #bj p]c5t ( ! c\ntry's     
money supply1 us+ /&>d measures ( ,m#b2 
&  7iii7 ! value ( ! c\ntry's imports   
dur+ ! previ\s #d mon?s4  4  7d7        
,def9ition ( real effective ex*ange rate
 und]valuation ,section #gga ( ! ,t>iff 
,act ( #aicj 7#ai ,u4,s4,c4 #afgg71 z   
am5d$ by subsection 7c7 ( ?is section1  
is fur!r am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#ch7 ,real effective   
ex*ange rate und]valuation ,!           
calculation ( real effective ex*ange    
rate und]valuation1 = purposes (        
p>agraph 7#e77;,e77v7 & p>agraph 7#cg71 
%all--  7,a7  7i7 rely ^u1 & :]e        
appropriate be ! simple av]age (1 !     
results yield$ f application ( !        
approa*es describ$ 9 ! guidel9es ( !    
,int]national ,monet>y ,fund's          

,consultative ,gr\p on ,ex*ange ,rate   
,issues2 or  7ii7 if ! guidel9es ( !    
,int]national ,monet>y ,fund's          
,consultative ,gr\p on ,ex*ange ,rate   
,issues are n available1 be bas$ on     
g5]ally accept$ economic & econometric  
te*niques & me?odologies to measure !   
level ( und]valuation2  7,b7 rely ^u    
data t are publicly available1 reliable1
 & compil$ & ma9ta9$ by ! ,int]national 
,monet>y ,fund or1 if ! ,int]national   
,monet>y ,fund _c provide ! data1 by o!r
 int]national organizations or by       
national gov]nm5ts2 &  7,c7 use         
inflation-adju/$1 trade-weight$ ex*ange 
rates4  4  #djb4 ,report on             
implem5tation ( title  7a7 ,9 g5]al ,n  
lat] ?an #i mon?s aft] ! date ( !       
enactm5t ( ?is ,act1 ! ,comptroll]      
,g5]al ( ! ,unit$ ,/ates %all submit to 
,congress a report on ! implem5tation ( 
! am5dm5ts made by ?is title4  7b7      
,matt]s ,to be includ$ ,! report requir$
 by subsection 7a7 %all include a       
description ( ! ext5t to :i* ,unit$     

,/ates indu/ries t h be5 mat]ially      
injur$ by reason ( imports ( subject    
m]*&ise produc$ 9 =eign c\ntries )      
fundam5tally und]valu$ curr5cies h      
receiv$ relief "u title ,,vii ( ! ,t>iff
 ,act ( #aicj 7#ai ,u4,s4,c4 #afga et   
seq471 z am5d$ by ?is title4  #djc4     
,application to goods f ,canada &       
,mexico ,pursuant to article #aijb ( !  
,nor? ,am]ican ,free ,trade ,agreem5t & 
section #djh ( ! ,nor? ,am]ican ,free   
,trade ,agreem5t ,implem5tation ,act (  
#aiic 7#ai ,u4,s4,c4 #cdch71 ! am5dm5ts 
made by section #eja ( ?is title %all   
apply to goods f ,canada & ,mexico4  ,v 
,proc$ures = inve/igat+ claims ( evasion
 ( antidump+ & c\nt]vail+ duty ord]s    
#eja4 ,protection ( bus9ess propriet>y  
in=mation ,section #eag7;b7 ( ! ,t>iff  
,act ( #aicj 7#ai ,u4,s4,c4 #aeag7;b77  
is am5d$ by add+ at ! end ! foll[+3     
7#h7 ,bus9ess propriet>y in=mation  7,a7
 ,e/abli%m5t ( proc$ures ,= ea*         
inve/igation conduct$ "u p>agraph 7#a71 
! ,commission] %all e/abli% proc$ures = 

! submission ( bus9ess propriet>y       
in=mation "u an adm9i/rative protective 
ord] t--  7i7 protects aga9/ public     
disclosure ( su* in=mation2 &  7ii7 =   
purposes ( submitt+ comm5ts to !        
,commission]1 provides limit$ access to 
su* in=mation =--  7,i7 ! p]son t       
submitt$ ! petition "u p>agraph 7#b72 & 
7,,ii7 ! p]son alleg$ to h ent]$ cov]$  
m]*&ise into ! cu/oms t]ritory ( !      
,unit$ ,/ates ?r\gh evasion4  7,b7      
,adm9i/ration 9 accordance ) o!r        
proc$ures ,! proc$ures e/abli%$ "u      
subp>agraph 7,a7 %all be adm9i/]$1 to ! 
maximum ext5t practicable1 9 accordance 
) adm9i/rative protective ord] proc$ures
 "u section #ggg by ! adm9i/]+ au?ority4
  7,c7 ,disclosure ( bus9ess propriet>y 
in=mation ,! ,commission] %all1 9       
accordance ) ! proc$ures e/abli%$ "u    
subp>agraph 7,a71 make all bus9ess      
propriet>y in=mation pres5t$ to1 or     
obta9$ by1 ! ,commission] dur+ an       
inve/igation available to ! p]sons      
specifi$ 9 subp>agraph 7,a77ii7 "u an   

adm9i/rative protective ord]1 reg>dless 
( :5 su* in=mation is submitt$ dur+ an  
inve/igation4  4  #ejb4 ,application to 
,canada & ,mexico ,pursuant to article  
#aijb ( ! ,nor? ,am]ican ,free ,trade   
,agreem5t & section #djh ( ! ,nor?      
,am]ican ,free ,trade ,agreem5t         
,implem5tation ,act 7#ai ,u4,s4,c4      
#cdch71 ! am5dm5ts made by ?is title    
%all apply ) respect to goods f ,canada 
& ,mexico4  ,,vi ,matt]s to enc\rage    
dome/ic ins\rc+ & disc\rage =eign       
outs\rc+  #fja4 ,cr$it = ins\rc+ exp5ses
  7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv (   
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new section3  #de,s4  
,cr$it = ins\rc+ exp5ses  7a7 ,9 g5]al  
,= purposes ( section #ch1 ! ins\rc+    
exp5ses cr$it = any taxable ye> is an   
am\nt equal to #bj p]c5t ( ! eligible   
ins\rc+ exp5ses ( ! taxpay] :i* are tak5
 into acc\nt 9 su* taxable ye> "u       
subsection 7d74  7b7 ,eligible ins\rc+  
exp5ses ,= purposes ( ?is section-- 7#a7

 ,9 g5]al ,! t]m eligible ins\rc+       
exp5ses means--  7,a7 eligible exp5ses  
paid or incurr$ by ! taxpay] 9          
connection ) ! elim9ation ( any bus9ess 
unit ( ! taxpay] 7or ( any memb] ( any  
exp&$ affiliat$ gr\p 9 :i* ! taxpay] is 
also a memb]7 locat$ outside ! ,unit$   
,/ates1 &  7,b7 eligible exp5ses paid or
 incurr$ by ! taxpay] 9 connection ) !  
e/abli%m5t ( any bus9ess unit ( !       
taxpay] 7or ( any memb] ( any exp&$     
affiliat$ gr\p 9 :i* ! taxpay] is also a
 memb]7 locat$ )9 ! ,unit$ ,/ates1  if  
su* e/abli%m5t con/itutes ! relocation (
 ! bus9ess unit s elim9at$4 ,= purposes 
( ! prec$+ s5t5ce1 a relocation %all n  
be treat$ z fail+ to occur m]ely because
 su* elim9ation occurs 9 a diff]5t      
taxable ye> ?an su* e/abli%m5t4  7#b7   
,eligible exp5ses ,! t]m eligible       
exp5ses means-- 7,a7 any am\nt = :i* a  
d$uction is all[$ to ! taxpay] "u       
section #afb1 &  7,b7 p]mit & lic5se    
fees1 lease brok]age fees1 equipm5t     
in/allation co/s1 &1 to ! ext5t provid$ 

by ! ,secret>y1 o!r simil> exp5ses4     
,su* t]m does n include any comp5sation 
:i* is paid or incurr$ 9 connection )   
sev]ance f employm5t &1 to ! ext5t      
provid$ by ! ,secret>y1 any simil>      
am\nt4  7#c7 ,bus9ess unit ,! t]m       
bus9ess unit means-- 7,a7 any trade or  
bus9ess1 &  7,b7 any l9e ( bus9ess1 or  
functional unit1 :i* is "p ( any trade  
or bus9ess4  7#d7 ,exp&$ affiliat$ gr\p 
,! t]m exp&$ affiliat$ gr\p means an    
affiliat$ gr\p z def9$ 9 section        
#aejd7;a71 det]m9$ )\t reg>d to section 
#aejd7;b77#c7 & by sub/itut+ m ?an #ej  
p]c5t = at lea/ #hj p]c5t ea* place x   
appe>s 9 section #aejd7;a74 ,a p>tn]%ip 
or any o!r entity 7o!r ?an a            
corporation7 %all be treat$ z a memb] ( 
an exp&$ affiliat$ gr\p if su* entity is
 controll$ 7)9 ! mean+ ( section        
#ied7;d77#c77 by memb]s ( su* gr\p      
7includ+ any entity treat$ z a memb] (  
su* gr\p by reason ( ?is p>agraph74     
7#e7 ,exp5ses mu/ be pursuant to ins\rc+
 plan ,am\nts %all be tak5 into acc\nt  

"u p>agraph 7#a7 only to ! ext5t t su*  
am\nts are paid or incurr$ pursuant to a
 writt5 plan to c>ry out ! relocation   
describ$ 9 p>agraph 7#a74  7#f7 ,op]at+ 
exp5ses n tak5 into acc\nt ,any am\nt   
paid or incurr$ 9 connection ) ! ongo+  
op]ation ( a bus9ess unit %all n be     
treat$ z an am\nt paid or incurr$ 9     
connection ) ! e/abli%m5t or elim9ation 
( su* bus9ess unit4  7c7 ,increas$      
dome/ic employm5t requirem5t ,no cr$it  
%all be all[$ "u ?is section unless !   
numb] ( full-"t equival5t employees ( ! 
taxpay] = ! taxable ye> = :i* ! cr$it is
 claim$ exce$s ! numb] ( full-"t        
equival5t employees ( ! taxpay] = ! la/ 
taxable ye> end+ be=e ! fir/ taxable ye>
 9 :i* su* eligible ins\rc+ exp5ses 7   
paid or incurr$4 ,= purposes ( ?is      
subsection1 full-"t equival5t employees 
has ! mean+ giv5 su* t]m "u section     
#de,r7d7 7& ! applicable rules ( section
 #de,r7e771 det]m9$ by only tak+ into   
acc\nt wages 7z o!rwise def9$ 9 section 
#de,r7e77 paid ) respect to s]vices     

p]=m$ )9 ! ,unit$ ,/ates4 ,all employ]s 
treat$ z a s+le employ] "u subsection   
7b71 7c71 7m71 or 7o7 ( section #dad    
%all be treat$ z a s+le employ] =       
purposes ( ?is subsection4  7d7 ,cr$it  
all[$ ^u completion ( ins\rc+ plan  7#a7
 ,9 g5]al ,except z provid$ 9 p>agraph  
7#b71 eligible ins\rc+ exp5ses %all be  
tak5 into acc\nt "u subsection 7a7 9 !  
taxable ye> dur+ :i* ! plan describ$ 9  
subsection 7b77#e7 has be5 complet$ &   
all eligible ins\rc+ exp5ses pursuant to
 su* plan h be5 paid or incurr$4  7#b7  
,election to apply employm5t te/ & claim
 cr$it 9 fir/ full taxable ye> aft]     
completion ( plan ,if ! taxpay] elects !
 application ( ?is p>agraph1 eligible   
ins\rc+ exp5ses %all be tak5 into acc\nt
 "u subsection 7a7 9 ! fir/ taxable ye> 
aft] ! taxable ye> describ$ 9 p>agraph  
7#a74  7e7 ,possessions treat$ z "p ( ! 
,unit$ ,/ates ,= purposes ( ?is section1
 ! t]m ,unit$ ,/ates %all be treat$ z   
includ+ ea* possession ( ! ,unit$ ,/ates
 7includ+ ! ,commonweal? ( ,pu]to ,rico 

& ! ,commonweal? ( ! ,nor!rn ,m>iana    
,isl&s74  7f7 ,regulations ,! ,secret>y 
%all prescribe su* regulations or o!r   
guidance z may be necess>y or           
appropriate to c>ry out ! purposes ( ?is
 section4  4  7b7 ,cr$it ,to ,be ,"p (  
,g5]al ,bus9ess ,cr$it ,section #ch7;b7 
( su* ,code is am5d$ by /rik+ plus at ! 
end ( p>agraph 7#ce71 by /rik+ ! p]iod  
at ! end ( p>agraph 7#cf7 & ins]t+ 1    
plus1 & by add+ at ! end ! foll[+ new   
p>agraph3  7#cg7 ! ins\rc+ exp5ses cr$it
 det]m9$ "u section #de,s7a74  4  7c7   
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by add+ at
 ! end ! foll[+ new item3  ,sec4 #de,s4 
,cr$it = ins\rc+ exp5ses4  4  7d7       
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ aft] ! date ( ! enactm5t ( ?is  
,act4  7e7 ,application to ,unit$ ,/ates
 possessions  7#a7 ,paym5ts to          
possessions  7,a7 ,mirror code          
possessions ,! ,secret>y ( ! ,treasury  

%all make p]iodic paym5ts to ea*        
possession ( ! ,unit$ ,/ates ) a mirror 
code tax sy/em 9 an am\nt equal to !    
loss to t possession by reason ( section
 #de,s ( ! ,int]nal ,rev5ue ,code (     
#aihf4 ,su* am\nt %all be det]m9$ by !  
,secret>y ( ! ,treasury bas$ on         
in=mation provid$ by ! gov]nm5t ( !     
respective possession4  7,b7 ,o!r       
possessions ,! ,secret>y ( ! ,treasury  
%all make annual paym5ts to ea*         
possession ( ! ,unit$ ,/ates :i* does n 
h a mirror code tax sy/em 9 an am\nt    
e/imat$ by ! ,secret>y ( ! ,treasury z  
be+ equal to ! aggregate b5efits t w\ld 
h be5 provid$ to resid5ts ( su*         
possession by reason ( section #de,s (  
su* ,code if a mirror code tax sy/em _h 
be5 9 effect 9 su* possession4 ,! prec$+
 s5t5ce %all n apply ) respect to any   
possession ( ! ,unit$ ,/ates unless su* 
possession has a plan1 :i* has be5      
approv$ by ! ,secret>y ( ! ,treasury1 "u
 :i* su* possession w promptly di/ribute
 su* paym5t to ! resid5ts ( su*         

possession4  7#b7 ,coord9ation ) cr$it  
all[$ aga9/ ,unit$ ,/ates income taxes  
,no cr$it %all be all[$ aga9/ ,unit$    
,/ates income taxes "u section #de,s (  
su* ,code to any p]son--  7,a7 to :om a 
cr$it is all[$ aga9/ taxes impos$ by !  
possession by reason ( su* section1 or  
7,b7 :o is eligible = a paym5t "u a plan
 describ$ 9 p>agraph 7#a77;,b74  7#c7   
,def9itions & special rules  7,a7       
,possessions ( ! ,unit$ ,/ates ,=       
purposes ( ?is section1 ! t]m possession
 ( ! ,unit$ ,/ates includes !           
,commonweal? ( ,pu]to ,rico & !         
,commonweal? ( ! ,nor!rn ,m>iana ,isl&s4
  7,b7 ,mirror code tax sy/em ,=        
purposes ( ?is section1 ! t]m mirror    
code tax sy/em means1 ) respect to any  
possession ( ! ,unit$ ,/ates1 ! income  
tax sy/em ( su* possession if ! income  
tax liability ( ! resid5ts ( su*        
possession "u su* sy/em is det]m9$ by   
ref]5ce to ! income tax laws ( ! ,unit$ 
,/ates z if su* possession 7 ! ,unit$   
,/ates4  7,c7 ,treatm5t ( paym5ts ,=    

purposes ( section #acbd7;b77#b7 ( title
 #ca1 ,unit$ ,/ates ,code1 ! paym5ts "u 
?is section %all be treat$ 9 ! same     
mann] z a refund due f sections ref]r$  
to 9 su* section #acbd7;b77#b74  #fjb4  
,d5ial ( d$uction = outs\rc+ exp5ses    
7a7 ,9 g5]al ,"p ,,ix ( sub*apt] ,b (   
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new section3  #bhj;,i4 ,outs\rc+       
exp5ses  7a7 ,9 g5]al ,no d$uction      
o!rwise all[able "u ?is *apt] %all be   
all[$ = any specifi$ outs\rc+ exp5se4   
7b7 ,specifi$ outs\rc+ exp5se ,=        
purposes ( ?is section-- 7#a7 ,9 g5]al  
,! t]m specifi$ outs\rc+ exp5se means-- 
7,a7 any eligible exp5se paid or incurr$
 by ! taxpay] 9 connection ) !          
elim9ation ( any bus9ess unit ( !       
taxpay] 7or ( any memb] ( any exp&$     
affiliat$ gr\p 9 :i* ! taxpay] is also a
 memb]7 locat$ )9 ! ,unit$ ,/ates1 &    
7,b7 any eligible exp5se paid or incurr$
 by ! taxpay] 9 connection ) !          
e/abli%m5t ( any bus9ess unit ( !       

taxpay] 7or ( any memb] ( any exp&$     
affiliat$ gr\p 9 :i* ! taxpay] is also a
 memb]7 locat$ outside ! ,unit$ ,/ates1 
if su* e/abli%m5t con/itutes !          
relocation ( ! bus9ess unit s elim9at$4 
,= purposes ( ! prec$+ s5t5ce1 a        
relocation %all n be treat$ z fail+ to  
occur m]ely because su* elim9ation      
occurs 9 a diff]5t taxable ye> ?an su*  
e/abli%m5t4  7#b7 ,application ( c]ta9  
def9itions & rules  7,a7 ,def9itions ,= 
purposes ( ?is section1 ! t]ms eligible 
exp5ses1 bus9ess unit1 & exp&$ affiliat$
 gr\p %all h ! respective mean+s giv5   
su* t]ms by section #de,s7b74  7,b7     
,op]at+ exp5ses n tak5 into acc\nt ,a   
rule simil> to ! rule ( section         
#de,s7b77#f7 %all apply = purposes ( ?is
 section4  7c7 ,special rules  7#a7     
,application to d$uctions = depreciation
 & amortization ,9 ! case ( any portion 
( a specifi$ outs\rc+ exp5se :i* is n   
d$uctible 9 ! taxable ye> 9 :i* paid or 
incurr$1 su* portion %all nei!r be      
*>geable to capital acc\nt nor          

amortizable4  7#b7 ,possessions treat$ z
 "p ( ! ,unit$ ,/ates ,= purposes ( ?is 
section1 ! t]m ,unit$ ,/ates %all be    
treat$ z includ+ ea* possession ( !     
,unit$ ,/ates 7includ+ ! ,commonweal? ( 
,pu]to ,rico & ! ,commonweal? ( !       
,nor!rn ,m>iana ,isl&s74  7d7           
,regulations ,! ,secret>y %all prescribe
 su* regulations or o!r guidance z may  
be necess>y or appropriate to c>ry out !
 purposes ( ?is section1 includ+        
regulations :i* provide 7or create a    
rebuttable presumption7 t c]ta9         
e/abli%m5ts ( bus9ess units outside !   
,unit$ ,/ates w be treat$ z relocations 
7bas$ on tim+ or su* o!r factors z !    
,secret>y may provide7 ( bus9ess units  
elim9at$ )9 ! ,unit$ ,/ates4  4  7b7    
,limitation on subp>t ,f income (       
controll$ =eign corporations det]m9$ )\t
 reg>d to specifi$ outs\rc+ exp5ses     
,section #ieb7;c7 ( su* ,code is am5d$  
by add+ at ! end ! foll[+ new p>agraph3 
7#d7 ,e>n+s & pr(its det]m9$ )\t reg>d  
to specifi$ outs\rc+ exp5ses ,= purposes

 ( ?is subsection1 e>n+s & pr(its ( any 
controll$ =eign corporation %all be     
det]m9$ )\t reg>d to any specifi$       
outs\rc+ exp5se 7z def9$ 9 section      
#bhj;,i7b774  4  7c7 ,cl]ical am5dm5t ,!
 table ( sections = "p ,,ix ( sub*apt]  
,b ( *apt] #a ( su* ,code is am5d$ by   
add+ at ! end ! foll[+ new item3  ,sec4 
#bhj;,i4 ,outs\rc+ exp5ses4  4  7d7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ aft] ! date ( ! enactm5t ( ?is  
,act4  ,,vii ,matt]s relat+ to          
environm5tal protections  #gja4         
,environm5tal protection 9 trade        
relations ,section #cja7;d77#c77;,b7 ( !
 ,trade ,act ( #aigd 7#ai ,u4,s4,c4     
#bdaa7;d77#c77;,b77 is am5d$-- 7#a7 9   
clause 7iii77,v71 by /rik+ or at ! end2 
7#b7 9 clause 7iv71 by /rik+ ! p]iod at 
! end & ins]t+ 1 or2  7#c7 by mov+      
clause 7iv71 z s am5d$1 two ems to !    
left2 &  7#d7 by add+ at ! end ! foll[+3
  7v7 con/itutes a p]si/5t patt]n (     
conduct t--  7,i7 fails to effectively  

en=ce ! environm5tal laws ( a =eign     
c\ntry1  7,,ii7 waives or o!rwise       
d]ogates f ! environm5tal laws ( a =eign
 c\ntry or weak5s ! protections af=d$ by
 su* laws1  7,,iii7 fails to provide =  
judicial or adm9i/rative proce$+s giv+  
access to rem$ies = violations ( !      
environm5tal laws ( a =eign c\ntry1     
7,,iv7 fails to provide appropriate &   
effective sanctions or rem$ies =        
violations ( ! environm5tal laws ( a    
=eign c\ntry1 or  7,v7 fails to implem5t
 environm5tal commitm5ts 9 agreem5ts to 
:i* a =eign c\ntry & ! ,unit$ ,/ates are
 a p>ty4  4  #gjb4 ,id5tification (     
=eign c\ntry trade practices t          
negatively affect ! environm5t  7a7 ,9  
g5]al ,*apt] #a ( title ,,iii ( ! ,trade
 ,act ( #aigd 7#ai ,u4,s4,c4 #bdaa et   
seq47 is am5d$ by add+ at ! end !       
foll[+3  #caa4 ,id5tification ( =eign   
c\ntry trade practices t negatively     
affect ! environm5t  7a7 ,id5tification 
7#a7 ,9 g5]al ,! ,trade ,repres5tative  
%all id5tify ^? =eign c\ntry trade      

practices t cause negative environm5tal 
impacts on ! protection ( human1 animal1
 or plant life or heal?1 or !           
cons]vation ( exhau/ible natural        
res\rces 9 ! ,unit$ ,/ates1 ! =eign     
c\ntry1 a ?ird c\ntry1 or               
int]nationally4  7#b7 ,factors ,9       
id5tify+ =eign c\ntry trade practices "u
 p>agraph 7#a71 ! ,trade ,repres5tative 
%all take into acc\nt all relevant      
factors1 includ+--  7,a7 ! /r5g? ( !    
connection betwe5 trade & ! negative    
environm5tal impact2  7,b7 !            
significance ( ! negative environm5tal  
impact on ! protection ( human1 animal  
or plant life or heal?1 or ! cons]vation
 ( exhau/ible natural res\rces2 &  7,c7 
! co/s & b5efits ( address+ ! negative  
environm5tal impact ?r\gh ! au?orities  
"u section #cja4  7#c7 ,consultation ,9 
id5tify+ =eign c\ntry trade practices "u
 p>agraph 7#a71 ! ,trade ,repres5tative 
%all provide ! opportunity = input by & 
consultation ) int]e/$ p]sons1 includ+  
private or nongov]nm5tal organizations  

work+ t[>ds environm5tal protection or  
cons]vation1 dome/ic indu/rial us]s (   
any goods t may be affect$ by ?is       
section1 & appropriate ,f$]al dep>tm5ts 
& ag5cies4  7b7 ,report  7#a7 ,9 g5]al  
,n lat] ?an #bgj days aft] ! date (     
submission ( a report "u section        
#aha7;b7 ( ?is ,act1 & e #b ye>s        
!reaft]1 ! ,trade ,repres5tative %all   
submit to ! ,committee on ,ways & ,means
 ( ! ,h\se ( ,repres5tatives & !        
,committee on ,f9ance ( ! ,s5ate &      
publi% 9 ! ,f$]al ,regi/] a report on ! 
=eign c\ntry trade practices id5tifi$ "u
 subsection 7a74  7#b7 ,matt]s to be    
includ$ ,! ,trade ,repres5tative may    
include 9 ! report1 if appropriate--    
7,a7 a description ( o!r =eign c\ntry   
trade practices t may 9 ! future w>rant 
inclusion 9 ! report z =eign c\ntry     
trade practices t negatively affect !   
environm5t2 &  7,b7 a /atem5t reg>d+ o!r
 =eign c\ntry trade practices t         
negatively affect ! environm5t t h n be5
 id5tifi$ because !y are subject to o!r 

provisions ( ,unit$ ,/ates trade law1   
exi/+ bilat]al trade agreem5ts1 or trade
 negotiations1 & progress is be+ made   
t[>d ! mitigation1 r$uction1 or         
elim9ation ( ! negative environm5tal    
impacts ( su* =eign c\ntry trade        
practices4  4  7b7 ,cl]ical am5dm5t ,!  
table ( cont5ts = ! ,trade ,act ( #aigd 
is am5d$ by ins]t+ aft] ! item relat+ to
 section #caj ! foll[+ new item3  ,sec4 
#caa4 ,id5tification ( =eign c\ntry     
trade practices t negatively affect !   
environm5t4  4  ,,viii ,o!r matt]s      
#hja4 ,modification ( availability (    
am\nts f ,trade ,en=cem5t ,tru/ ,fund   
,section #faa7;d77#a7 ( ! ,trade        
,facilitation & ,trade ,en=cem5t ,act ( 
#bjae 7,public ,law #aad-abe2 #ai       
,u4,s4,c4 #ddje7;d77#a77 is am5d$ by    
/rik+ 1 only z provid$ by appropriations
 ,acts14  #hjb4 ,gov]nm5t ,acc\ntability
 ,(fice report on commitm5ts "u c]ta9   
int]national =a  7a7 ,9 g5]al ,n lat]   
?an ,decemb] #ca ( ea* ye> aft] #bjah1 !
 ,comptroll] ,g5]al ( ! ,unit$ ,/ates   

%all submit to ! ,committee on ,ways &  
,means ( ! ,h\se ( ,repres5tatives & !  
,committee on ,f9ance ( ! ,s5ate a      
report t assesses ! progress 9 a*iev+   
compliance by o!r c\ntries ) commitm5ts 
made "u ! int]national =a describ$ 9    
subsection 7b74  7b7 ,int]national =a   
describ$ ,! int]national =a describ$ 9  
?is subsection are ! foll[+3 7#a7 ,!    
,gr\p ( ,sev5 7,g-#g74  7#b7 ,! ,gr\p ( 
,tw5ty 7,g-#bj74  7#c7 ,! ,int]national 
,monet>y ,fund4  7#d7 ,! ,u4,s4-,*9a    
,/rategic & ,economic ,dialogue4  7#e7  
,! ,u4,s4-,*9a ,jo9t ,commission on     
,comm]ce & ,trade4  7#f7 ,! ,global ,=um
 on ,excess ,/eel ,capacity4  7#g7 ,!   
,/eel ,committee ( ! ,organization =    
,economic ,coop]ation & ,developm5t4    
7#h7 ,! ,high ,level ,economic ,dialogue
 ) ,mexico4  7#i7 ,! ,u4,s4-,india      
,/rategic & ,comm]cial ,dialogue4  #hjc4
 ,gov]nm5t ,acc\ntability ,(fice report 
on en=cem5t ( *ild labor prohibition ,n 
lat] ?an ,may #ca ( ea* ye> aft] #bjah1 
! ,comptroll] ,g5]al ( ! ,unit$ ,/ates  

%all submit to ! ,committee on ,ways &  
,means ( ! ,h\se ( ,repres5tatives & !  
,committee on ,f9ance ( ! ,s5ate a      
report t assesses ! progress 9 ensur+ t 
goods made ) *ild labor d n ent] !      
cu/oms t]ritory ( ! ,unit$ ,/ates4      
#hjd4 ,congressional advisory gr\ps on  
en=cem5t  7a7 ,9 g5]al ,section #ajd7;c7
 ( ! ,bip>tisan ,congressional ,trade   
,priorities & ,acc\ntability ,act (     
#bjae 7#ai ,u4,s4,c4 #dbjc7;c77 is      
am5d$--  7#a7 by r$esignat+ subsections 
7d7 ?r\gh 7f7 z subsections 7e7 ?r\gh   
7g71 respectively2 &  7#b7 by ins]t+    
aft] subsection 7c7 ! foll[+3  7d7      
,congressional advisory gr\ps on        
en=cem5t  7#a7 ,9 g5]al ,by n lat] ?an  
#fj days aft] ! date ( ! enactm5t ( !   
,trade ,en=cem5t ,act ( #bjag1 & n lat] 
?an #cj days aft] ! conv5+ ( ea*        
,congress1 ! *airman ( ! ,committee on  
,ways & ,means ( ! ,h\se (              
,repres5tatives %all conv5e ! ,h\se     
,advisory ,gr\p on ,en=cem5t & ! *airman
 ( ! ,committee on ,f9ance ( ! ,s5ate   

%all conv5e ! ,s5ate ,advisory ,gr\p on 
,en=cem5t 79 ?is subsection ref]r$ to   
collectively z ! congressional advisory 
gr\ps on en=cem5t74  7#b7 ,memb]s &     
functions  7,a7 ,memb]%ip ( ! h\se      
advisory gr\p on en=cem5t ,9 ea*        
,congress1 ! ,h\se ,advisory ,gr\p on   
,en=cem5t %all be compris$ ( ! foll[+   
,memb]s ( ! ,h\se ( ,repres5tatives3    
7i7 ,! *airman & rank+ m9ority memb] ( !
 ,committee on ,ways & ,means & e memb] 
( ! ,subcommittee ( ,trade ( su*        
committee4  7ii7 ,! *airman & rank+     
m9ority memb]1 or _! designees1 ( !     
committees ( ! ,h\se ( ,repres5tatives t
 w\ld h1 "u ! ,rules ( ! ,h\se (        
,repres5tatives1 jurisdiction ov]       
provisions ( law affect$ by trade       
en=cem5t at any "t dur+ t ,congress & to
 :i* ?is ,act w\ld apply4  7,b7         
,memb]%ip ( ! s5ate advisory gr\p on    
en=cem5t ,9 ea* ,congress1 ! ,s5ate     
,advisory ,gr\p on ,en=cem5t %all be    
compris$ ( ! foll[+ ,memb]s ( ! ,s5ate3 
7i7 ,! *airman & rank+ m9ority memb] ( !

 ,committee on ,f9ance & e memb] ( !    
,subcommittee on ,int]national ,trade1  
,cu/oms1 & ,global ,competitiv5ess ( su*
 committee4  7ii7 ,! *airman & rank+    
m9ority memb]1 or _! designees1 ( !     
committees ( ! ,s5ate t w\ld h1 "u !    
,rules ( ! ,s5ate1 jurisdiction ov]     
provisions ( law affect$ by trade       
en=cem5t at any "t dur+ t ,congress & to
 :i* ?is ,act w\ld apply4  7,c7         
,consultation & advice ,! congressional 
advisory gr\ps on en=cem5t %all consult 
) & provide advice to ! ,trade          
,repres5tative reg>d+ ! =mulation &     
implem5tation ( specific objectives1    
/rategies1 & positions ) respect to     
en=c+ ! provisions ( exi/+ trade        
agreem5ts to :i* ! ,unit$ ,/ates is a   
p>ty4  7,d7 ,*air ,! ,h\se ,advisory    
,gr\p on ,en=cem5t %all be *air$ by !   
*airman ( ! ,committee on ,ways & ,means
 ( ! ,h\se ( ,repres5tatives1 & ! ,s5ate
 ,advisory ,gr\p on ,en=cem5t %all be   
*air$ by ! *airman ( ! ,committee on    
,f9ance ( ! ,s5ate4  7#c7 ,meet+s  7,a7 

,qu>t]ly meet+s ,! ,presid5t %all meet )
 ! congressional advisory gr\ps on      
en=cem5t at lea/ f\r times 9 ea* cal5d> 
ye>4  7,b7 ,reque/ = meet+ ,^u ! reque/ 
( a majority ( ! memb]s ( ei!r ( !      
congressional advisory gr\ps on         
en=cem5t1 ! ,presid5t %all meet ) t     
gr\p4  4  7b7 ,proc$ural disapproval    
resolution ,section                     
#ajf7;b77#a77;,b77ii7 ( ! ,bip>tisan    
,congressional ,trade ,priorities &     
,acc\ntability ,act ( #bjae 7#ai        
,u4,s4,c4 #dbje7;b77#a77;,b77ii77 is    
am5d$--  7#a7 9 subclause 7,,iii71 by   
/rik+ or at ! end2  7#b7 by r$esignat+  
subclause 7,,iv7 z subclause 7,v72 &    
7#c7 by ins]t+ aft] subclause 7,,iii7 ! 
foll[+ new subclause3  7,,iv7 !         
,presid5t has n met ) ! ,h\se ,advisory 
,gr\p on ,en=cem5t or ! ,s5ate ,advisory
 ,gr\p on ,en=cem5t1 pursuant to section
 #ajd7;d77#c71 ) respect to ! en=cem5t (
 exi/+ trade agreem5ts to :i* ! ,unit$  
,/ates is a p>ty2 or  4