,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fijc  ,,in ,,the ,,house ,,of  
,,representatives  ,may #ae1 #bjbj,mr4  
,green of ,tennessee introduced the     
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to allow expensing of amounts  
paid to move business property from     
,china to the ,united ,states1 and for  
other purposes4  #a4 ,expensing of      
amounts paid to move business property  
from ,china to the ,united ,states  7a7 
,in general ,the ,secretary of the      
,treasury 7or the ,secretary's delegate7
 shall establish a program under which  
amounts paid by a ,united ,states person
 7as defined in section #ggja7;a77#cj77 
to move inventory and equipment and     
supplies used in a trade or business of 
the taxpayer from ,china to the ,united 
,states are allowed as a deduction in   
the taxable year in which paid by the   
taxpayer4  7b7 ,regulations ,the        
,secretary of the ,treasury 7or the     
,secretary's delegate7 shall issue      

regulations under the program carried   
out under subsection 7a7 that restrict  
the amounts that may be expensed under  
such program to business moving expenses
 7within the meaning of the ,internal   
,revenue ,code of #aihf and the         
regulations and guidance issued         
thereunder74  7c7 ,expensing paid for   
with tariffs collected from ,china  7#a7
 ,establishment of trust fund ,there is 
established in the ,treasury of the     
,united ,states a trust fund consisting 
of such amounts as are appropriated to  
such trust fund under paragraph 7#b74   
7#b7 ,appropriations to trust fund      
,there are hereby appropriated to such  
trust fund amounts equivalent to the    
tariffs collected by the ,united ,states
 on goods manufactured in ,china4  7#c7 
,appropriations from trust fund ,there  
are hereby appropriated from such trust 
fund to the ,general ,fund of the       
,treasury amounts equivalent to the     
reduction in revenue to such ,general   
,fund by reason of subsection 7a74  7#d7

 ,timing of transfers1 etc ,rules       
similar to the rules of section #ifja of
 the ,internal ,revenue ,code of #aihf  
shall apply with respect to             
appropriations to and from such trust   
fund under paragraphs 7#b7 and 7#c74