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HR 2927 111th Congress House

Border Tax Equity Act of 2009

Official title: To authorize the imposition of a tax on imports from any country that employs indirect taxes and grants rebates of the same upon export and to authorize compen… Show full official titleShow less

Official title: To authorize the imposition of a tax on imports from any country that employs indirect taxes and grants rebates of the same upon export and to authorize compensatory payments to eligible United States exporters to neutralize the discriminatory effect of such taxes paid by such exporters if United States trade negotiating objectives regarding border tax treatment in World Trade Organization negotiations are not met.

Introduced: June 17, 2009 See on congress.gov
Foreign Trade and International Finance Congressional oversightFree trade and trade barriersTariffsTrade agreements and negotiations
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 17, 2009
Referred to the House Committee on Ways and Means.
Jun 17, 2009
Introduced in House
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 Latest action June 17, 2009

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Border Tax Equity Act of 2009 - Requires the United States Trade Representative (USTR) to certify to Congress whether or not U.S. objectives for revision of World Trade Organization (WTO) rules on border tax treatment of goods and services from countries with indirect tax systems have been met in WTO negotiations.

Amends the Internal Revenue Code to impose a tax on imports of goods and services from any foreign country that employs an indirect tax system and grants rebates of indirect taxes paid on goods or services exported from that country. Requires deposit of such taxes into a special account.

Requires the Secretary of Homeland Security (DHS), acting through the Commissioner responsible for the Bureau of Customs and Border Protection, upon request of a U.S. exporter, to grant a rebate from this special account to an exporter of goods or services from the United States to such a foreign country of the equivalent of any indirect taxes the foreign country imposes or applies to such goods and services at its border, with certain adjustments.

 Related & companion bills 1
  • S 1043 Related bill Border Tax Fairness Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Sánchez, Linda T.
California · Jan 21, 2010
 D
Kaptur, Marcy
Ohio · Jun 17, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2927: Border Tax Equity Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-HR-2927/
MLA
"H.R. 2927: Border Tax Equity Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-2927/.
Bluebook (legal)
H.R. 2927, 111th Cong. (2026), https://openamerica.io/bill/111-HR-2927/.
Markdown link
[H.R. 2927: Border Tax Equity Act of 2009](https://openamerica.io/bill/111-HR-2927/)
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