Border Tax Fairness Act
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Border Tax Fairness Act - Directs the United States Trade Representative (USTR) to pursue World Trade Organization (WTO) negotiations that result in revisions to WTO agreements that meet certain U.S. trade negotiating goals with respect to equitable border tax treatment in trade in goods and services with foreign countries.
Requires a USTR report to Congress on whether such goals have been met in revising the WTO rules, and if not, recommendations for: (1) legislation that impose a tax on imports from countries that employ indirect border taxes on goods and services; and (2) compensatory payments to U.S. exporters to neutralize the discriminatory effect of border taxes they have paid.
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1043: Border Tax Fairness Act. 111th Congress. Open America. https://openamerica.io/bill/111-S-1043/
"S. 1043: Border Tax Fairness Act." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-1043/.
S. 1043, 111th Cong. (2026), https://openamerica.io/bill/111-S-1043/.
[S. 1043: Border Tax Fairness Act](https://openamerica.io/bill/111-S-1043/)