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S 1043 111th Congress Senate

Border Tax Fairness Act

Official title: A bill to require the United States Trade Representative to negotiate a remedy for the equitable border tax treatment on goods and services within the WTO by January 1, 2010, and for other purposes.

Introduced: May 14, 2009 Introduced by: Graham, Lindsey Republican · South Carolina 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
May 14, 2009
Read twice and referred to the Committee on Finance.
May 14, 2009
Introduced in Senate
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 Latest action May 14, 2009

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 1
  • HR 2927 Related bill Border Tax Equity Act of 2009
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1043: Border Tax Fairness Act. 111th Congress. Open America. https://openamerica.io/bill/111-S-1043/
MLA
"S. 1043: Border Tax Fairness Act." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-1043/.
Bluebook (legal)
S. 1043, 111th Cong. (2026), https://openamerica.io/bill/111-S-1043/.
Markdown link
[S. 1043: Border Tax Fairness Act](https://openamerica.io/bill/111-S-1043/)
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