To extend the trade adjustment assistance program under the Trade Act of 1974 for 3 months.

(This measure has not been amended since it was passed by the House on September 25, 2007. The summary of that version is repeated here.)

Amends the Trade Act of 1974 to extend from September 30, 2007, through December 31, 2007, the authorization of appropriations for the trade adjustment assistance program for workers, firms (including agricultural firms), and farmers.

Amends the Tax Increase Prevention and Reconciliation Act of 2005 to increase the amount of any corporate estimated tax installment otherwise due by a corporation with assets of not less than $1 billion in July, August, or September of 2012 to 115% of such amount.

Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend from September 30, 2014, through October 7, 2014, certain customs fees for the processing of merchandise entered into the United States.

[110th Congress Public Law 89]
[From the U.S. Government Publishing Office]


[DOCID: f:publ089.110]

[[Page 121 STAT. 982]]

Public Law 110-89
110th Congress

                                 An Act


 
To extend the trade adjustment assistance program under the Trade Act of 
       1974 for 3 months. <<NOTE: Sept. 28, 2007 -  [H.R. 3375]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. TEMPORARY EXTENSION OF TRADE ADJUSTMENT ASSISTANCE 
                              PROGRAM.

    (a) Assistance for Workers.--Section 245(a) of the Trade Act of 1974 
(19 U.S.C. 2317(a)) is amended by striking ``September 30, 2007'' and 
inserting ``December 31, 2007''.
    (b) Assistance for Firms.--Section 256(b) of the Trade Act of 1974 
(19 U.S.C. 2346(b)) is amended by inserting after ``2007,'' the 
following: ``and $4,000,000 for the 3-month period beginning on October 
1, 2007,''.
    (c) Assistance for Farmers.--Section 298(a) of the Trade Act of 1974 
(19 U.S.C. 2401g(a)) is amended by inserting before the period the 
following: ``, and there are authorized to be appropriated and there are 
appropriated to the Department of Agriculture to carry out this chapter 
$9,000,000 for the 3-month period beginning on October 1, 2007''.
    (d) <<NOTE: 19 USC 2271 note prec.>> Extension of Termination 
Dates.--Section 285 of the Trade Act of 1974 (19 U.S.C. 2271 note) is 
amended by striking ``September 30'' each place it appears and inserting 
``December 31''.

    (e) Effective Date.--The <<NOTE: 19 USC 2317 note.>> amendments made 
by this section shall be effective as of October 1, 2007.
SEC. 2. OFFSETS.

    (a) Time for Payment of Corporate Estimated Taxes.--Subparagraph (B) 
of section 401(1) of the Tax Increase Prevention and Reconciliation Act 
of 2005 is <<NOTE: 26 USC 6655 note.>> amended by striking ``114.75 
percent'' and inserting ``115 percent''.

    (b) Customs User Fees.--Section 13031(j)(3)(B)(i) of the 
Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C.

[[Page 121 STAT. 983]]

58c(j)(3)(B)(i)) is amended by striking ``September 30, 2014'' and 
inserting ``October 7, 2014''.

    Approved September 28, 2007.

LEGISLATIVE HISTORY--H.R. 3375:
---------------------------------------------------------------------------

HOUSE REPORTS: No. 110-345 (Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 153 (2007):
            Sept. 25, considered and passed House and Senate.

                                  <all>