HONOR Act

This Act may be cited as the Hindering Oppressive Nations from Obtaining Revenue Act or HONOR Act.
Section 901(j)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
This subsection shall apply to the Russian Federation during the period described in clause (ii).
The period described in this clause is the period—
beginning on the date that is 30 days after the date of the enactment of this subparagraph, and
ending on the date on which the resumption of the application of the rates of duty set forth in column 1 of the Harmonized Tariff Schedule of the United States to products of the Russian Federation takes effect pursuant to section 4(b) of the Suspending Normal Trade Relations with Russia and Belarus Act.
The amendment made by this section shall take effect on the date of the enactment of this Act.
This section, and the amendment made by this section, shall be applied without regard to any treaty obligation of the United States.