RELIEF Act
- Bill Number
- H.R. 7615
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Foreign Trade and International Finance
- Status
- Introduced
- Latest Action
- 2026-02-20: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-03-11T22:55:33Z
AI-Generated Summary
Purpose
The RELIEF Act aims to provide financial relief to importers by mandating refunds of certain tariffs imposed under emergency economic powers, targeting support for independent businesses and family enterprises affected by these duties.
Key Provisions
- Short Title: The bill is named the "Restoring Economic Lifelines for Independent Enterprises and Family Businesses Act" or "RELIEF Act."
- Refund Requirement: Within 90 days of enactment, the Commissioner of U.S. Customs and Border Protection (CBP) must process (liquidate or reliquidate) all import entries where tariffs or duties were collected under the International Emergency Economic Powers Act (IEEPA) on or after January 1, 2025, and issue full refunds to the importer of record.
- No Application Needed: Refunds are automatic; importers do not need to file protests or applications. CBP will use existing information to calculate and distribute the amounts.
- Definition of Entry: Includes withdrawals from warehouses for consumption, broadening the scope to cover stored goods released for use.
Significant Changes to Existing Law
- Overrides Section 514 of the Tariff Act of 1930, which generally makes customs decisions final after liquidation unless protested within a short timeframe, allowing retroactive refunds without standard challenges.
- Bypasses other laws that might limit refunds, ensuring automatic processing for IEEPA-related tariffs collected since early 2025.
Potential Impacts
- On Government Agencies: CBP must dedicate resources to review and refund potentially large volumes of entries, which could strain operations and reduce short-term federal revenue from tariffs.
- On Citizens and Businesses: Importers, particularly small businesses and family enterprises, gain direct financial relief through refunds, potentially easing economic pressures from emergency tariffs and supporting supply chains.
- On International Relations: May signal a congressional intent to limit or reverse executive-imposed trade barriers under IEEPA, potentially improving trade ties with affected countries by reducing U.S. import costs.
Main Stakeholders Affected
- Importers of Record: Primary beneficiaries, including businesses importing goods subject to IEEPA tariffs since January 1, 2025.
- U.S. Customs and Border Protection (CBP): Responsible for implementing refunds, facing administrative burdens.
- Small Businesses and Family Enterprises: Explicitly targeted for relief, as the bill's title emphasizes their economic lifelines.
- U.S. Treasury and Taxpayers: Indirectly impacted through lost tariff revenue, which funds government operations.
Notable Legal, Constitutional, or Political Implications
- Legal: Introduces a mechanism to challenge or unwind executive actions under IEEPA (a law granting the president broad powers during national emergencies) through congressional mandate, potentially setting a precedent for legislative overrides of customs enforcement.
- Constitutional: Highlights the balance of powers between Congress (which controls taxation and trade) and the executive branch, asserting legislative authority over emergency economic measures without declaring them invalid.
- Political: Reflects bipartisan support (introduced by a diverse group of representatives) to counter perceived overreach in using IEEPA for tariffs, possibly influencing future debates on trade policy and emergency powers amid economic concerns.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Horsford, Steven [D-NV-4]
Cosponsors (42)
Rep. Thompson, Mike [D-CA-4], Rep. Larson, John B. [D-CT-1], Rep. Sewell, Terri A. [D-AL-7], Rep. Davis, Danny K. [D-IL-7], Rep. Carter, Troy A. [D-LA-2], Rep. Ross, Deborah K. [D-NC-2], Rep. Stanton, Greg [D-AZ-4], Rep. Stansbury, Melanie A. [D-NM-1], Rep. Amo, Gabe [D-RI-1], Rep. Kennedy, Timothy M. [D-NY-26], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Fletcher, Lizzie [D-TX-7], Rep. Scholten, Hillary J. [D-MI-3], Rep. Friedman, Laura [D-CA-30], Rep. Neal, Richard E. [D-MA-1], Rep. Salinas, Andrea [D-OR-6], Rep. Schneider, Bradley Scott [D-IL-10], Rep. Whitesides, George [D-CA-27], Rep. Elfreth, Sarah [D-MD-3], Rep. Beyer, Donald S. [D-VA-8], Rep. Menefee, Christian D. [D-TX-18], Rep. Barragán, Nanette Diaz [D-CA-44], Rep. Hoyle, Val T. [D-OR-4], Rep. Panetta, Jimmy [D-CA-19], Rep. McGarvey, Morgan [D-KY-3], Rep. Crockett, Jasmine [D-TX-30], Rep. Swalwell, Eric [D-CA-14], Rep. Suozzi, Thomas R. [D-NY-3], Rep. McGovern, James P. [D-MA-2], Rep. Cuellar, Henry [D-TX-28], Rep. Levin, Mike [D-CA-49], Rep. Smith, Adam [D-WA-9], Rep. Craig, Angie [D-MN-2], Rep. Ansari, Yassamin [D-AZ-3], Rep. Walkinshaw, James R. [D-VA-11], Rep. Goldman, Daniel S. [D-NY-10], Rep. DelBene, Suzan K. [D-WA-1], Rep. Dean, Madeleine [D-PA-4], Rep. Goodlander, Maggie [D-NH-2], Rep. Evans, Dwight [D-PA-3], Rep. Castor, Kathy [D-FL-14], Rep. Bynum, Janelle S. [D-OR-5]
Recent Actions
- 2026-02-20: Referred to the House Committee on Ways and Means.
- 2026-02-20: Introduced in House
- 2026-02-20: Introduced in House
Bill Versions
- Restoring Economic Lifelines for Independent Enterprises and Family Businesses Act — issued 2026-02-20 — PDF (2 pages)