RETURN OF GOODS.

SEC. 222. RETURN OF GOODS. (a) Limitation on Avoiding Powers.— Section 546 of title 11, United States Code, is amended by adding at the end the following: “(g) Notwithstanding the rights and powers of a trustee under sections 544(a), 545, 547, 549, and 553, if the court determines on a motion by the trustee made not later than 120 days after the date of the order for relief in a case under chapter 11 of this title and after notice and a hearing, that a return is in the best interests of the estate, the debtor, with the consent of a creditor, may return goods shipped to the debtor by the creditor before the commencement of the case, and the creditor may offset the purchase price of such goods against any claim of the creditor against the debtor that arose before the commencement of the case.”. (b) Setoff.— Section 553(b)(1) is amended by inserting “546(h),” after “365(h),”.