NO CHEATS Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 5666 Introduced in Senate (IS)]

<DOC>

119th CONGRESS
  2d Session
                                S. 5666

 To require the assessment and collection of duties improperly waived 
       under the solar tariff moratorium, and for other purposes.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                           September 30, 2026

  Mr. Moreno introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL

 
 To require the assessment and collection of duties improperly waived 
       under the solar tariff moratorium, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Concealing Harmful Evasion of 
Antidumping Tariffs on Solar Act'' or the ``NO CHEATS Act''.

SEC. 2. ASSESSMENT AND COLLECTION OF DUTIES IMPROPERLY WAIVED UNDER 
              SOLAR TARIFF MORATORIUM.

    (a) In General.--Not later than 90 days after the date of the 
enactment of this Act, the Commissioner of U.S. Customs and Border 
Protection (in this section referred to as the ``Commissioner'') shall 
assess and collect antidumping and countervailing cash deposits on 
unliquidated entries and duties on liquidated entries, together with 
interest as provided in subsection (c), owed on each covered entry that 
did not qualify for relief under the terms of Presidential Proclamation 
10414 (87 Fed. Reg. 35067; relating to declaration of emergency and 
authorization for temporary extensions of time and duty-free 
importation of solar cells and modules from Southeast Asia) and the 
implementing regulations for that proclamation issued under part 358 of 
title 19, Code of Federal Regulations.
    (b) Covered Entry Defined.--In this section, the term ``covered 
entry'' means any entry of crystalline silicon photovoltaic cells, 
whether or not assembled into modules, that--
            (1) was entered, or withdrawn from warehouse for 
        consumption, during the period beginning June 6, 2022, and 
        ending June 6, 2024, whether or not utilized in a project prior 
        to December 2024;
            (2) was admitted free of antidumping or countervailing 
        duties in reliance on the proclamation described in subsection 
        (a);
            (3) is subject to one or more antidumping or countervailing 
        duty orders, including any circumvention determination issued 
        by the Secretary of Commerce under section 781 of the Tariff 
        Act of 1930 (19 U.S.C. 1677j); and
            (4) is subject to an ongoing administrative review pursuant 
        to section 751 of the Tariff Act of 1930 (19 U.S.C. 1675).
    (c) Interest.--Interest shall be assessed on the duties described 
in subsection (a) for all liquidated entries in the same manner as 
delinquent balances under section 505(d) of the Tariff Act of 1930 (19 
U.S.C. 1505(d)), and shall accrue from the date of entry of the covered 
entry until the date of payment in full of all duties and interest 
owed.
    (d) Assessment Procedures.--The Commissioner shall assess duties 
under this section in accordance with the procedures established under 
sections 500, 505, and 592 of the Tariff Act of 1930 (19 U.S.C. 1500, 
1505, and 1592).
    (e) Deposit of Amounts Collected.--Duties and interest collected 
under this section shall be deposited in the general fund of the 
Treasury.
    (f) Rules of Construction.--Nothing in this section shall be 
construed--
            (1) to extend or toll any statute of limitations applicable 
        to a covered entry;
            (2) to limit any right of an importer of record to 
        administrative or judicial review of an assessment made under 
        this section; or
            (3) to limit the authority of the Commissioner to pursue 
        penalties or other remedies available under existing law with 
        respect to a covered entry.
    (g) Public Disclosure.--
            (1) List.--Not later than 90 days after the date of the 
        enactment of this Act, and quarterly thereafter until all 
        assessments required under subsection (a) have been completed, 
        the Commissioner shall publish on a publicly accessible website 
        a list of all importers of record that have received a bill for 
        duties and interest under this section.
            (2) Information included.--Each list required under 
        paragraph (1) shall include, for each importer of record--
                    (A) the name and address of the importer of record;
                    (B) the aggregate amount of duties and interest 
                assessed under this section;
                    (C) the number of covered entries for which duties 
                have been assessed; and
                    (D) the payment status of each assessed bill, 
                including whether payment is outstanding, has been 
                received in full, or is the subject of a pending 
                administrative or judicial review.
            (3) Update.--The Commissioner shall update the list 
        required under paragraph (1) not later than 30 days after any 
        material change in the payment status of a billed importer of 
        record.
            (4) Rule of construction.--Nothing in this subsection shall 
        be construed to require disclosure of information that is 
        exempt from disclosure under section 552(b) of title 5, United 
        States Code (commonly known as the ``Freedom of Information 
        Act''), or that would compromise an ongoing law enforcement 
        investigation.
                                 <all>