RELIEF Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7736 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 7736

 To require the Commissioner of U.S. Customs and Border Protection to
  refund tariffs collected under the International Emergency Economic
                  Powers Act, and for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           February 26, 2026

    Mr. Horsford (for himself, Ms. Bynum, Mr. Neal, Mr. Thompson of
    California, Ms. Sewell, Mr. Schneider, Mr. Beyer, Mr. Evans of
   Pennsylvania, Ms. DelBene, Mr. Suozzi, Mr. Panetta, Mr. Larson of
Connecticut, Mr. Davis of Illinois, Mr. Carter of Louisiana, Ms. Ross,
 Mr. Stanton, Mr. Kennedy of New York, Ms. Norton, Mrs. Fletcher, Ms.
   Scholten, Ms. Friedman, Ms. Salinas, Mr. Amo, Ms. Stansbury, Mr.
   Whitesides, Ms. Elfreth, Mr. Menefee, Ms. Barragan, Ms. Hoyle of
  Oregon, Mr. McGarvey, Ms. Crockett, Mr. Swalwell, Mr. McGovern, Mr.
Cuellar, Mr. Levin, Mr. Smith of Washington, Ms. Craig, Ms. Ansari, Mr.
  Walkinshaw, Mr. Goldman of New York, Ms. Dean of Pennsylvania, Ms.
   Castor of Florida, Ms. Randall, Mrs. Cherfilus-McCormick, and Mr.
  Courtney) introduced the following bill; which was referred to the
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 To require the Commissioner of U.S. Customs and Border Protection to
  refund tariffs collected under the International Emergency Economic
                  Powers Act, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Restoring Economic Lifelines for
Independent Enterprises and Family Businesses Act'' or the``RELIEF
Act''.

SECTION 2. REFUND REQUIRED.

    (a) In General.--Not later than 90 days after the date of the
enactment of this Act and notwithstanding section 514 of the Tariff Act
of 1930 (19 U.S.C. 1514) or any other provision of law, the
Commissioner of U.S. Customs and Border Protection shall take such
steps as may be necessary to liquidate or reliquidate all entries with
respect to which any amounts were collected on or after January 1,
2025, in the form of a tariff or other duty imposed under the
International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.)
and refund all such amounts to the importer of record.
    (b) No Application Required.--The Commissioner shall carry out the
liquidations and reliquidations required by subsection (a) without
requiring any importer of record to file an application or protest to
be eligible for the refunds required by such subsection, and shall use
all information otherwise available to the Commissioner to calculate
and disburse the amounts owed.
    (c) Entry Defined.--For purposes of this section, the term
``entry'' includes a withdrawal from warehouse for consumption.
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