To amend the start date of the pilot program on sharing with foreign branches, subsidiaries and affiliates.
Section 1
Short title
This Act may be cited as the “Foreign Affiliates Sharing Pilot Program Extension Act”.
Sec. 2
Foreign affiliates sharing pilot program
Section 5318(g)(8)(B)(iii) of title 31, United States Code, is amended by striking “3 years after the date of enactment of this paragraph” and inserting “3 years after the date on which the Secretary of the Treasury issues rules pursuant to subparagraph (A)”.