; table of contents. Sec. 2. Definitions. TITLE I—E-Governance in the Americas Sec. 101. Americas Institute for Digital Governance. Sec. 102. E-governance framework. Sec. 103. Additional duties of Institute. Sec. 104. Funding. TITLE II—Trade and Investment for the Americas Subtitle A—Administration Sec. 201. Partnership agreements. Sec. 202. Americas Partnership business advisory board. Sec. 203. Administration. Sec. 204. Americas Partnership Secretariat. Sec. 205. Report. Subtitle B—Trade Chapter 1—Re-shoring and near-shoring Sec. 211. Sense of Congress. Sec. 212. Incentives for re-shoring and near-shoring of businesses from People’s Republic of China. Sec. 213. Tax credit for qualifying re-shoring and near-shoring expenses. Chapter 2—Free trade expansion Sec. 221. Tariff reciprocity under GATT 1994. Sec. 222. Expansion of USMCA or establishment of other regional trade agreement. Sec. 223. Americas Partnership Threshold Program. Sec. 224. Expansion of beneficiaries under United States-Caribbean Basin Trade Partnership Act. Sec. 225. Exclusion of certain countries from certain preferential trade treatment. Sec. 226. Extension of trade promotion authority to Americas partner countries for purposes of expansion of USMCA. Chapter 3—Textile and apparel Sec. 231. Textile and apparel grant program. Sec. 232. Textile reuse and recycling programs. Sec. 233. Textile production verification teams. Sec. 234. Tax benefits for apparel and home textile products. Sec. 235. Treatment of fibers, fabrics, and yarns not available in commercial quantities in Americas partner countries. Chapter 4—Trade enforcement Sec. 241. Establishment of special enforcement unit of U.S. Customs and Border Protection to monitor the implementation of Uyghur Forced Labor Prevention Act. Sec. 242. Authorization of payments to whistleblowers relating to money laundering or illicit financial transactions. Sec. 243. Establishment of borders and ports protection program. Sec. 244. Establishment of mutual recognition agreements and trade transparency