9704(i)(2) , (B) by striking 9704(j)(2)(B) in subparagraph (B) and inserting 9704(i)(2)(B) , and (C) by striking 9704(j) and inserting 9704(i) . (6) Paragraph (4) of section 9712(d) of such Code is amended by striking 9704(j) and inserting 9704(i) . (c) Elimination of additional backstop premium (1) In general Paragraph (1) of section 9712(d) of the Internal Revenue Code of 1986 is amended by striking subparagraph (C). (2) Conforming amendment Paragraph (2) of section 9712(d) of such Code is amended— (A) by striking subparagraph (B), (B) by striking , and at the end of subparagraph (A) and inserting a period, and (C) by striking shall provide for— and all that follows through annual adjustments and inserting shall provide for annual adjustments . (d) Effective date The amendments made by this section shall apply to plan years beginning after September 30, 2016. 5. Customs user fees (a) In general Section 13031(j)(3)(A) of the Consolidated Omnibus Budget Reconciliation Act of 1985 ( 19 U.S.C. 58c(j)(3)(A) ) is amended by striking September 30, 2025 and inserting May 6, 2026 . (b) Rate for merchandise processing fees Section 503 of the United States–Korea Free Trade Agreement Implementation Act ( Public Law 112–41