,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ccij  ,,in ,,the ,,house ,,of  
,,representatives  ,june #bj1 #bjai,mr4 
,holding introduced the following bill2 
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to        
incentivize manufacturers to relocate   
production to ,opportunity ,zones in the
 ,united ,states1 and for other         
purposes4  #a4 ,short title ,this ,act  
may be cited as the ,incentivizing      
,investment and ,job ,creation in       
,opportunity ,zones ,act of #bjai4  #b4 
,refunding duties for production in     
,qualified ,opportunity ,zones  7a7 ,in 
general ,not later than ,january #ca of 
each calendar year that begins after the
 date of the enactment of this ,act1 the
 ,secretary of the ,treasury1 acting    
through the ,commissioner of ,u4,s4     
,customs and ,border ,protection1 shall 
refund to each eligible entity that     
applies in accordance with subsection   
7c7 the net amount described in         
subsection 7b7 with respect to articles 

imported and produced in the previous   
five years4  7b7 ,net refund amount ,the
 net amount described in this           
subsection1 with respect to a calendar  
year1 is the following3 7#a7 ,if the    
quantity of qualified imports in the    
preceding five calendar years by an     
eligible entity is less than the        
quantity of articles classifiable under 
the same #h-;digit codes of the         
,harmonized ,tariff ,schedule of the    
,united ,states as the articles so      
imported that were produced by such     
eligible entity in a qualified          
opportunity zone in such calendar years1
 an amount equal to the amount paid by  
such eligible entity in duties on such  
qualified imports4  7#b7 ,if the        
quantity of such qualified imports is   
equal to or greater than the quantity of
 articles so produced1 an amount that is
 equal to--  7,a7 the quantity of       
articles so produced by such eligible   
entity1 multiplied by  7,b7 the rate of 
duty that would be imposed in accordance

 with section #cja of the ,trade ,act of
 #aigd 7#ai ,u4,s4,c4 #bdaa7 or section 
#bcb of the ,trade ,expansion ,act of   
#aifb 7#ai ,u4,s4,c4 #ahfb71 as         
applicable1 with respect to a           
corresponding qualified import4  7c7    
,applications for refund ,an entity may 
apply for a refund under subsection 7a71
 or a liquidation or reliquidation of   
the entry of an article eligible for a  
refund under subsection 7a71 in         
accordance with such requirements the   
,commissioner of ,u4,s4 ,customs and    
,border ,protection may require in order
 to locate or reconstruct such entry and
 verify the duties initially paid on    
such entry4 ,amounts owed by the ,united
 ,states pursuant to such liquidation or
 reliquidation shall be paid1 with      
interest1 not later than #ij days after 
the date on which the ,secretary        
determines that such amount is owed4    
7d7 ,definitions ,in this section3 7#a7 
,qualified opportunity zone ,the term   
qualified opportunity zone means a      

location designated as a qualified      
opportunity zone pursuant to section    
#adjj,z-#a of the ,internal ,revenue    
,code of #aihf 7#bf ,u4,s4,c4           
#adjj,z-#a74  7#b7 ,eligible entity ,the
 term eligible entity means an entity   
that owns or operates one or more       
manufacturing facilities in a qualified 
opportunity zone and any entity that the
 ,commissioner of ,u4,s4 ,customs and   
,border ,protection determines to be    
related to such an entity4  7#c7        
,qualified import ,the term qualified   
import means an article with respect to 
which duties are imposed pursuant to    
section #cja of the ,trade ,act of #aigd
 7#ai ,u4,s4,c4 #bdaa7 or section #bcb  
of the ,trade ,expansion ,act of #aifb  
7#ai ,u4,s4,c4 #ahfb74