This bill prohibits the Export-Import Bank of the United States from providing financing to a person with seriously delinquent tax debt or for a project in which any participant has seriously delinquent tax debt.

The bill allows the President to waive this prohibition if the President (1) determines that there are urgent and compelling circumstances significantly affecting U.S. interests that require the financing to be provided; and (2) submits to Congress, within 30 days after making the determination, a report that includes the rationale for the determination and relevant supporting information.