Section 1 Short title
This Act may be cited as the “Humanitarian Firefighter Relief Act”.
Humanitarian Firefighter Relief Act
A BILL
To amend the Tariff Act of 1930 to provide for the import of donated fire-fighting and rescue and relief equipment and supplies free of duty and other restrictions for purposes of inspection and subsequent donation and export of such equipment and supplies to countries and organizations in need, and for other purposes.
Sec. 2 Amendments to the Tariff Act of 1930
in paragraph (3), by striking “, and” and inserting a semicolon;
in paragraph (4), by striking the period at the end and inserting “, and”;
by inserting after paragraph (4) the following new paragraph:
“(5) donated fire-fighting and rescue and relief equipment and supplies imported by or on behalf of a qualified nonprofit organization for purposes of inspection of such equipment and supplies and the subsequent donation and export of such equipment and supplies to countries and organizations in need, as determined by the Secretary of the Treasury.”
by adding at the end the following new sentence: “A qualified nonprofit organization referred to in paragraph (5) is an organization that is described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code.”.
Effective date— The amendments made by this section apply to articles entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of the enactment of this Act.
Sec. 3 Amendments to the Harmonized Tariff Schedule of the United States
In general— Subchapter X of chapter 98 of the Harmonized Tariff Schedule of the United States is amended by inserting in numerical sequence the following new heading:
Amendments to U.S. Notes— Subchapter X of chapter 98 of the Harmonized Tariff Schedule of the United States is amended—
in U.S. Note 1 to such subchapter, by striking “and 9810.00.95” and inserting “, 9810.00.95 and 9810.00.98”; and
by adding at the end of the U.S. Notes to such subchapter the following new U.S. Note:
“7. For purposes of heading 9810.00.98, goods may be imported under such heading, under the terms of section 322 of the Tariff Act of 1930 and regulations issued thereunder, if such goods are imported by or on behalf of a qualified nonprofit organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code.”
Effective date— The amendments made by this section apply to articles entered, or withdrawn from warehouse for consumption, on or after the 15th day after the date of the enactment of this Act.