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HR 6183 114th Congress House

Border Tax Equity Act of 2016

Official title: To neutralize the discriminatory effect of any country that employs indirect taxes and grants rebates of the same upon export if United States trade negotiatin… Show full official titleShow less

Official title: To neutralize the discriminatory effect of any country that employs indirect taxes and grants rebates of the same upon export if United States trade negotiating objectives regarding border tax treatment are not met.

Introduced: September 27, 2016 See on congress.gov
Foreign Trade and International Finance
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 4, 2016
Referred to the Subcommittee on Trade.
Sep 27, 2016
Referred to the House Committee on Ways and Means.
Sep 27, 2016
Introduced in House
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 Latest action October 4, 2016

Referred to the Subcommittee on Trade.

 Plain-English summary Congressional Research Service

Border Tax Equity Act of 2016

This bill amends the Internal Revenue Code to impose a tax on imports from any foreign country that: (1) employs an indirect tax system, and (2) grants rebates of indirect taxes paid on exports from that country. This tax shall be collected by the U.S. Customs and Border Protection (CBP) and deposited into a special account.

The bill also amends the Tariff Act of 1930 to require the CBP, upon request of a U.S. exporter, to pay to the exporter from this special account an amount equal to the amount of indirect taxes imposed by the importing foreign country, minus any U.S. taxes rebated or funded upon exportation.

The Office of the U.S. Trade Representative must report on specified matters related to World Trade Organization negotiations, border taxes, and free-trade agreements.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 6183: Border Tax Equity Act of 2016. 114th Congress. Open America. https://openamerica.io/bill/114-HR-6183/
MLA
"H.R. 6183: Border Tax Equity Act of 2016." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-6183/.
Bluebook (legal)
H.R. 6183, 114th Cong. (2026), https://openamerica.io/bill/114-HR-6183/.
Markdown link
[H.R. 6183: Border Tax Equity Act of 2016](https://openamerica.io/bill/114-HR-6183/)
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