美国于2012年3月13日颁布了112-99法案，该法案授权美国主管机关对非市场经济国家征收反补贴税，并追溯适用于美国从2006年11月20日起对非市场经济国家发起的所有反补贴调查。该项法案改变了美国在“乔治城钢铁案”中确立的不对非市场经济国家适用反补贴税的规则，从法律上正式授权行政机关对非市场经济国家征收反补贴税。新法案的颁布和实施违反了WTO透明度原则，尤其是GATT1994第10.1条，第10.2条、第10.3条的规定。新法案的内容也违反了《补贴与反补贴协定》第19.3条禁止“双重救济”的义务要求。此外，美国适用新法案的具体做法也违背了SCM协定相关义务要求。

On March 13, 2012, the United States enacted the Public Law 112-99, which authorized the U.S. authorities to impose countervailing duties on non-market economy countries, and apply to the proceedings initiated on or after November 20, 2006.The new act reversed the rule prohibiting the imposition of countervailing duties against nonmarket economies, which established in Georgetown steel case. The new act is inconsistent with WTO transparency principle, mainly reflected on the new law violate the article ⅹ:1, article ⅹ:2, article ⅹ:3 of GATT1994. The new act is also inconsistent with the obligation prohibiting double remedies under article 19.3 of the SCM agreement. The application of the new act do not bring the U.S. authorities into compliance with SCM agreement.