Amends the Trade Act of 1974 to extend duty-free treatment under the Generalized System of Preferences (GSP) through September 30, 2015.
Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) to extend certain customs users fees for certain customs services performed through January 21, 2022, and for other specified customs services performed through January 28, 2022.
Prescribes a formula for required estimated corporate tax payments otherwise due in each of the quarters of 2018 from corporations with assets of at least $1 billion.