- Record: Senate Floor
- Section type: Amendments
- Chamber: Senate
- Date: July 30, 2026
- Congress: 119th Congress
- Why this source matters: This section came from the Senate floor portion of the record.
SA 6728. Mr. MERKLEY submitted an amendment intended to be proposed to amendment SA 6711 submitted by Mrs. Britt (for Ms. Graham (for herself and Mr. Blumenthal)) and intended to be proposed to the bill H.R. 5334, to amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes; which was ordered to lie on the table; as follows:
In section 113, strike subsections (c) through (i) and
insert the following:
(c) Country Described.—A country described in this
subsection is a foreign country that—
(1)(A) knowingly made new purchases of crude oil or natural
gas that originated in the Russian Federation on a date that
is on or after 30 days after the date of enactment of this
Act; and
(B) was among the 5 largest importers, by total volume, of
crude oil or natural gas that originated in the Russian
Federation during the most recent 12-month period preceding
the date of the enactment of this Act; or
(2) was among the top 5 countries facilitating Russian oil
sanctions evasion during the most recent 12-month period
preceding the date of the enactment of this Act, as
determined by the United States Trade Representative, in
consultation with the Secretary of Treasury, the Secretary of
State, and the Secretary of Energy.
(d) Exception.—A duty shall not be imposed under this
section with respect to goods imported from a country
described in subsection (c)(1) for the importation by that
country of natural gas that originated in the Russian
Federation if—
(1) that country's total imports of natural gas that
originated in the Russian Federation during the 12-month
period described in
subsection (c)(1)(B) were less than 15 percent of the total
annual exports of natural gas from the Russian Federation
during that period; and
(2) that country has taken significant steps to reduce its
imports of natural gas that originated in the Russian
Federation.
(e) Subsequent Determinations.—Not later than 180 days
after the initial imposition of duties under subsection (a),
and every 180 days thereafter, the United States Trade
Representative, in consultation with the Secretary of the
Treasury, the Secretary of State, and the Secretary of
Energy, shall—
(1) determine, based on the most recent 12-month period
preceding the determination, the countries that are—
(A) the 5 largest importers of crude oil, by total volume,
originating in the Russian Federation;
(B) the 5 largest importers of natural gas, by total
volume, originating in the Russian Federation; and
(C) the top 5 countries facilitating Russian oil sanctions
evasion; and
(2) impose duties pursuant to subsection (a) with respect
to goods imported from those countries.
(f) Duty Rate in Addition to Other Duties, Fees, Taxes,
Exactions, or Charges.—A rate of duty imposed under this
section with respect to a good imported from a country
described in subsection (c) shall be in addition to any other
duty, fee, tax, exaction, or charge applicable with respect
to the good, including any duty imposed under title VII of
the Tariff Act of 1930 (19 U.S.C. 1671 et seq.), section 122,
201, or 301 of the Trade Act of 1974 (19 U.S.C. 2132, 2251,
and 2411), or section 232 of the Trade Expansion Act of 1962
(19 U.S.C. 1862).
(g) Methodology, Documentation, and Reports.—
(1) Reports required.—Not later than 10 days before
imposing a duty under subsection (a) or (e), or modifying or
adjusting the rate of such a duty under subsection (b), the
President or the United States Trade Representative shall
submit to the appropriate congressional committees a written
justification for the duty that—
(A) provides a substantive rationale for the determination
of the rate of duty imposed under subsection (a) or (e) or
the modification or adjustment made pursuant to subsection
(b), as the case may be; and
(B) details the methodology used to determine that the
country subject to the duty is a country described in
subsection (c).
(2) Determinations of imports of crude oil and natural
gas.—For the purposes of determining whether a country is an
importer of crude oil or natural gas described in subsection
(c)(1)—
(A) crude oil is the substance described in Harmonized
System code 2709; and
(B) natural gas is the substance described in Harmonized
System code 2711.
(h) Rule of Construction.—Notwithstanding section 115,
nothing in this Act shall be construed to authorize the
imposition of duties with respect to goods imported from any
country not expressly described in subsection (c) or the
Russian Federation.
(i) Definitions.—In this section:
(1) Appropriate congressional committees.—The term
“appropriate congressional committees” means—
(A) the Committee on Finance, the Committee on Foreign
Relations, and the Committee on Banking, Housing, and Urban
Affairs of the Senate; and
(B) the Committee on Ways and Means, the Committee on
Foreign Affairs, and the Committee on Financial Services of
the House of Representatives.
(2) Countries facilitating russian oil sanctions evasion.—
The term “countries facilitating Russian oil sanctions
evasion” means countries the governments (or entities
supported by such governments) of which are knowingly
engaging in transactions, activities, or services that
circumvent, or assist any third party to circumvent, any
sanction related to oil that originated in the Russian
Federation, by—
(A) providing significant financial or other support for
the purchase, loading, or shipment of oil that originated in
the Russian Federation and is subject to sanctions; or
(B) engaging in any transaction, activity, or service
related to a shadow fleet vessel that transported, is
transporting, or is attempting to transport oil that
originated in the Russian Federation and is subject to
sanctions.
(3) Natural gas.—Except as provided by subsection (g)(2),
the term “natural gas” means natural gas, whether unmixed
or any mixture of natural and artificial gas, including
liquefied natural gas.