qualified agreement
(3) Qualified agreement For purposes of this subsection, the term “qualified agreement” means an agreement between the United States and Canada or Mexico (as the case may be)— (A) setting forth that portion of such country which is not to be treated as within the 225-mile zone, and (B) providing that the tax imposed by such country on transportation described in subparagraph (A) will be at a level which the Secretary of the Treasury determines to be appropriate.