Page:United States Statutes at Large Volume 122.djvu/1523

 12 2 STA T . 1 50 0 PUBLIC LA W 110 – 2 34—M A Y 22, 200 8‘ ‘ TI T LE I X—SUP PLE M E N T A LA GR I C ULTURAL D ISASTER ASSISTANCE ‘‘S ec.901 . S up p l e m e nta la gri cultural d i s aster assistance. ‘‘Sec. 90 2 . Agricultural Disaster Relie f Trust F und. ‘‘Sec. 90 3 . J urisdicti o n. ’ ’. Subti t leB—R e v e n ue Pro vi s ions f or Ag ri c ulture Progr am s SEC.1520 1.C U S TOM S USE RF EES. (a)INGE NE RAL.—Section130 31( j )(3)( A )o f t h e C on s o l i d ated Om ni bu s B ud g et R econciliation Act of 1 985 (19 U .S.C. 58c(j)(3)(A)) is amended b y st r i k ing ‘ ‘ D ecember 27, 201 4’ ’ and inserting ‘‘ N o v ember 14, 2017’’. (b) O TH ER F EE S .—Section 13031(j)(3)(B)(i) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)(B)(i)) is amended by striking ‘‘December 27, 2014’’ and inserting ‘‘Se p- tember 30, 2017’’. (c) TIM E FO R REMITTIN G CERTAIN CO B RA FEES.—Not w ith- standing any other provision of law, any fees authori z ed under paragraphs (1) through (8) of section 13031(a) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(a) (1) through (8)) with respect to customs services provided on or after J uly 1, 2017, and before September 20, 2017, shall be paid not later than September 25, 2017. (d) TIME FOR REMITTING CERTAIN M ER C HAN D ISE P ROCESSING FEES.— (1) IN GENERAL.—Notwithstanding any other provision of law, any fees authorized under paragraphs (9) and (10) of section 13031(a) of the Consolidated Omnibus Budget Reconcili- ation Act of 1985 (19 U.S.C. 58c(a) (9) and (10)) with respect to processing merchandise entered on or after October 1, 2017, and before November 15, 2017, shall be paid not later than September 25, 2017, in an amount e q uivalent to the amount of such fees paid by the person responsible for such fees with respect to merchandise entered on or after October 1, 201 6, and before November 15, 2016, as determined by the Secretary of the Treasury. (2) RECONCILIATION OF MERCHANDISE P ROCESSING FEES.— Not later than December 15, 2017, the Secretary of the Treasury shall reconcile the fees paid pursuant to paragraph (1) with the fees for services actually provided on or after October 1, 2017, and before November 15, 2017, and shall refund with interest any overpayment of such fees and make proper adjustments with respect to any underpayment of such fees. No interest may be assessed with respect to any such underpayment that was based on the amount of fees paid for merchandise entered on or after October 1, 2016, and before November 15, 2016. SEC. 15202. T I ME FOR PAY ME N T OF CORPORATE ESTIMATE D TA X ES. The percentage under subparagraph (B) of section 401(1) of the Ta x Increase Prevention and Reconciliation Act of 2005 in effect on the date of the enactment of this Act is increased by 7.75 percentage points. 26USC 66 5 5 note.19 USC 5 8c note.

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