commitment incurred pursuant to law by the Federal Government that required payment before August 1, 2021. 

## SEC. 401. CUSTOMS USER FEES. 

(a) IN GENERAL.—Section 13031(j)(3) of the Consolidated Omni- bus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended— 

(1) in subparagraph (A), by striking ‘‘October 20, 2027’’ and inserting ‘‘September 30, 2029’’; and 

(2) in subparagraph (B)(i), by striking ‘‘September 30, 2027’’ and inserting ‘‘September 30, 2029’’. 

(b) RATE FOR MERCHANDISE PROCESSING FEES.—Section 503 of the United States–Korea Free Trade Agreement Implementation Act (Public Law 112–41; 19 U.S.C. 3805 note) is amended by striking ‘‘May 26, 2027’’ and inserting ‘‘September 30, 2029’’. 

## SEC. 402. EXTENSION OF DIRECT SPENDING REDUCTIONS THROUGH FISCAL YEAR 2029. 

Section 251A(6) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 901a(6)) is amended— 

(1) in subparagraph (B), in the matter preceding clause (i), by striking ‘‘fiscal years 2022 through 2027’’ and inserting ‘‘fiscal years 2022 through 2029’’; and 

(2) in subparagraph (C), in the matter preceding clause (i), by striking ‘‘fiscal year 2027’’ and inserting ‘‘fiscal year 2029’’. 

## SEC. 501. BUDGETARY EFFECTS. 

(a) IN GENERAL.—The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(d)). 

## TITLE V—BUDGETARY EFFECTS 

## TITLE IV—OFFSETS 

