H.R. 7822

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7822 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 7822

To direct the Secretary of the Treasury to promulgate regulations for 
the payment of refunds for tariffs invalidly assessed using authorities 
provided by the International Emergency Economic Powers Act to entities 
that demonstrably lower consumer prices, and for other purposes.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

March 5, 2026

Ms. DeLauro (for herself and Mr. Mrvan) introduced the following bill; 
which was referred to the Committee on Ways and Means

_______________________________________________________________________

A BILL

To direct the Secretary of the Treasury to promulgate regulations for 
the payment of refunds for tariffs invalidly assessed using authorities 
provided by the International Emergency Economic Powers Act to entities 
that demonstrably lower consumer prices, 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 ``Tariff Relief for Consumers Act''.

SEC. 2. FINDINGS.

Congress finds the following:
(1) President Trump's tariffs imposed under the 
International Emergency Economic Powers Act (50 U.S.C. 1701 et 
seq.) (IEEPA) in many sectors raised prices for consumers and 
imposed additional costs on businesses.
(2) Research has shown that consumers have shouldered up to 
96 percent of the burden of the IEEPA tariffs, meaning 
companies have passed the increased costs in their supply 
chains due to tariffs on to consumers in the form of higher 
prices.
(3) Given the Supreme Court's holding in Learning 
Resources, Inc. v. Trump that the tariffs imposed by President 
Trump under IEEPA are unlawful, the Administration must ensure 
that consumers, not just large corporations, are the ones who 
receive relief from the costs of these tariffs.
(4) As consideration of refunding tariffs paid due to the 
President's policies is undertaken by the Administration and 
the courts, priority should be given to ensuring that final 
consumers of products subject to tariffs obtain relief. It is 
unlikely that large corporations will pass on to consumers the 
benefit of any tariff refunds they receive without specific 
stipulations to that effect.
(5) Therefore, the Secretary of the Treasury, the 
Commissioner of U.S. Customs and Border Protection, and the 
head of any other relevant Federal agency should rapidly draft 
and implement rules to ensure tariff refunds are returned 
directly to consumers in the form of price reductions or 
rebates.

SEC. 3. TARIFF REFUND PROGRAM.

(a) Establishment.--Not later than 30 days after the date of the 
enactment of this Act, the Secretary of the Treasury, in consultation 
with the Commissioner of U.S. Customs and Border Protection, shall 
promulgate such regulations as may be necessary to carry out a program 
by which covered importers may receive refunds in the amount the 
Secretary determines such covered importers paid the United States in 
tariffs or other duties imposed through the assertion of authorities 
provided by the International Emergency Economic Powers Act (50 U.S.C. 
1701 et seq.) and invalidated by the Supreme Court in Learning 
Resources, Inc. v. Trump on February 20, 2026.
(b) Application Requirements.--In applying for a refund under the 
regulations promulgated pursuant to this section, a covered importer 
shall--
(1) set forth in the application the steps such covered 
importer intends to take to lower the prices paid by their 
customers for goods formerly subject to such tariffs, in full 
proportion to the refund applied to be received with respect to 
such goods; and
(2) demonstrate, to the extent practicable--
(A) that such reductions in prices are targeted 
towards essential consumer goods;
(B) to the extent that the covered importer does 
not trade in essential consumer goods, that the covered 
importer has implemented other means by which prior 
customers of the importer can receive rebates or 
refunds on prospective purchases commensurate with the 
amount refunded; or
(C) that the covered importer did not increase 
customer prices due to the imposition of the tariffs 
described in subsection (a) and instead absorbed that 
cost directly.
(c) Prioritization.--The Secretary shall prioritize the payment of 
refunds described in subsection (a) to--
(1) covered importers that credibly demonstrate, as 
described in subsection (b)(2)(A), that in anticipation of 
receiving such refunds the covered importer has reduced prices 
for essential consumer goods; and
(2) covered importers that credibly demonstrate, as 
described in subsection (b)(2)(B), that in anticipation of 
receiving such refunds the covered importer has created a 
mechanism for prior consumers to receive rebates on prospective 
purchases.
(d) Prohibition.--No covered importer may conduct stock buybacks or 
distribute dividends unless the covered importer certifies to the 
Secretary of the Treasury that the covered importer has completed the 
steps to lower prices for consumers described in subsection (b)(1).
(e) Consultation.--In carrying out the regulations promulgated 
pursuant to this section, the Secretary of the Treasury shall consult 
as appropriate with the heads of other relevant Federal departments and 
agencies.
(f) Deadline for Refunds.--
(1) In general.--The Secretary of the Treasury, in 
coordination with the heads of other relevant Federal 
departments and agencies, as appropriate, shall take such steps 
as may be necessary to ensure that all tariffs and other duties 
described in subsection (a) are refunded not later than 180 
days after the date of the enactment of this Act, except to the 
extent that covered importers are unable to meet the applicable 
requirements of the program established by such subsection.
(2) Voluntary price reduction.--Nothing in this subsection 
may be construed to prohibit or limit any importer that paid 
any amount in tariffs or other duties described in subsection 
(a) from voluntarily lowering prices in the manner described in 
subsection (b)(1).
(g) Definitions.--In this Act:
(1) The term ``covered importer'' means an entity that paid 
$5,000,000 or more in tariffs or other duties described in 
subsection (a) as of February 19, 2026, other than any such 
entity whose ultimate parent entity earned less than 
$10,000,000 in revenue in calendar year 2025.
(2) The term ``essential consumer goods'' means--
(A) infant formula and infant and toddler food 
goods;
(B) diapers and essential infant clothing and 
safety products;
(C) hygiene and health care products;
(D) foodstuffs eligible to be purchased with 
supplemental nutrition assistance program benefits, as 
identified by the Secretary of Agriculture;
(E) basic clothing items, including shoes;
(F) children's toys and sporting goods with a 
manufacturer's suggested retail price of less than $50; 
and
(G) such other consumer goods as the Secretary of 
the Treasury determines appropriate.
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