A bill to establish a special rule for the treatment under U.S. countervailing duty law of natural resources and by-products provided at preferential rates.

Amends the Tariff Act of 1930 to require a natural resource to have been considered to be a good provided at preferential rates (subsidized) if provided or sold for use in the manufacture or export of any kind of merchandise by a government-controlled entity at a price that, by reason of government regulation: (1) is the price at which the product is available in the country of manufacture or export; (2) is not available to U.S. producers for purchase for export to the United States; and (3) constitutes a significant portion of the total cost of such merchandise.

Defines the level of subsidy and determination of fair market value under the Act.