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139 STAT. 283 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(4) which are removed as eligible indelibly dyed diesel fuel or kerosene under section 6435.’’. (3) Section 6675 is amended— (A) in subsection (a), by striking ‘‘or 6427 (relating to fuels not used for taxable purposes)’’ and inserting ‘‘6427 (relating to fuels not used for taxable purposes), or 6435 (relating to eligible indelibly dyed fuel)’’, and (B) in subsection (b)(1), by striking ‘‘6421, or 6427,’’ and inserting ‘‘6421, 6427, or 6435,’’. (4) The table of sections for subchapter B of chapter 65, as amended by the preceding provisions of this Act, is amended by adding at the end the following new item: ‘‘Sec. 6435. Dyed fuel.’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to eligible indelibly dyed diesel fuel or kerosene removed on or after the date that is 180 days after the date of the enactment of this section. Subchapter C—Other Reforms SEC. 70531. MODIFICATIONS TO DE MINIMIS ENTRY PRIVILEGE FOR COMMERCIAL SHIPMENTS. (a) CIVIL PENALTY.— (1) ADDITIONAL PENALTY IMPOSED.—Section 321 of the Tariff Act of 1930 (19 U.S.C. 1321) is amended by adding at the end the following new subsection: ‘‘(c) Any person who enters, introduces, facilitates, or attempts to introduce an article into the United States using the privilege of this section, the importation of which violates any other provision of United States customs law, shall be assessed, in addition to any other penalty permitted by law, a civil penalty of up to $5,000 for the first violation and up to $10,000 for each subsequent viola- tion.’’. (2) EFFECTIVE DATE.—The amendment made by paragraph (1) shall take effect 30 days after the date of the enactment of this Act. (b) REPEAL OF COMMERCIAL SHIPMENT EXCEPTION.— (1) REPEAL.—Section 321(a)(2) of such Act (19 U.S.C. 1321(a)(2)) is amended by striking ‘‘of this Act, or’’ and all that follows through ‘‘subdivision (2); and’’ and inserting ‘‘of this Act; and’’. (2) CONFORMING REPEAL.—Subsection (c) of such section 321, as added by subsection (a) of this section, is repealed. (3) EFFECTIVE DATE.—The amendments made by this sub- section shall take effect on July 1, 2027. CHAPTER 6—ENHANCING DEDUCTION AND INCOME TAX CREDIT GUARDRAILS, AND OTHER REFORMS SEC. 70601. MODIFICATION AND EXTENSION OF LIMITATION ON EXCESS BUSINESS LOSSES OF NONCORPORATE TAX- PAYERS. (a) RULE MADE PERMANENT.—Section 461(l)(1) is amended by striking ‘‘and before January 1, 2029,’’ each place it appears. (b) ADJUSTMENT OF AMOUNTS FOR CALCULATION OF EXCESS BUSINESS LOSS.—Section 461(l)(3)(C) is amended— 19 USC 1321 note. Time period. 19 USC 1321 note. 26 USC 6206 note. 26 USC prec. 6411.