H.R. 7736

[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.

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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

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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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