RELIEF Act
- Bill Number
- H.R. 7736
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Foreign Trade and International Finance
- Status
- Introduced
- Latest Action
- 2026-02-26: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-06-30T08:07:01Z
AI-Generated Summary
Purpose
The legislation, titled the "Restoring Economic Lifelines for Independent Enterprises and Family Businesses Act" or "RELIEF Act," aims to mandate refunds of certain tariffs collected by U.S. Customs and Border Protection (CBP) under the International Emergency Economic Powers Act (IEEPA).
Key Provisions
- Mandatory Refunds: Requires the Commissioner of U.S. Customs and Border Protection to liquidate or reliquidate entries and refund all tariffs or duties collected on or after January 1, 2025, under the IEEPA (50 U.S.C. 1701 et seq.).
- Automatic Process: Directs refunds to occur without any application or protest from the importer of record, using existing information available to CBP.
- Timeline: Mandates completion within 90 days of the Act's enactment.
- Scope: Applies to all such entries, including withdrawals from warehouse for consumption.
Significant Changes to Existing Law
- Overrides section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) and any other provisions that typically require importers to file protests or applications for tariff refunds.
- Introduces an automatic, government-initiated refund mechanism specifically for IEEPA-based tariffs, bypassing standard administrative procedures.
Potential Impacts
- On Government Agencies: Places a direct obligation on CBP to identify, calculate, and disburse refunds using internal data, potentially increasing administrative workload and affecting agency operations.
- On Citizens and Businesses: Benefits importers by providing refunds for tariffs paid since early 2025, which could support small and family-owned enterprises reliant on imported goods.
- On International Relations: May influence trade dynamics by reversing collections tied to emergency economic measures, though the bill focuses solely on domestic refund processes.
Main Stakeholders Affected
- Importers of record, particularly independent businesses and family enterprises involved in importing goods subject to IEEPA tariffs.
- The Commissioner of U.S. Customs and Border Protection and related federal agencies responsible for tariff collection and refunds.
- Entities that paid tariffs under IEEPA authority since January 1, 2025.
Notable Legal, Constitutional, or Political Implications
- Raises separation of powers considerations by directing executive agencies to refund tariffs imposed under presidential emergency authority via IEEPA.
- Creates a legislative override of standard customs protest procedures, potentially setting a precedent for congressional intervention in tariff refund processes.
- The bill's focus on post-2025 collections suggests targeted relief for recent tariff impositions without altering the underlying authority to collect such tariffs in the future.
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 (64)
Rep. Bynum, Janelle S. [D-OR-5], Rep. Neal, Richard E. [D-MA-1], Rep. Thompson, Mike [D-CA-4], Rep. Sewell, Terri A. [D-AL-7], Rep. Schneider, Bradley Scott [D-IL-10], Rep. Beyer, Donald S. [D-VA-8], Rep. Evans, Dwight [D-PA-3], Rep. DelBene, Suzan K. [D-WA-1], Rep. Suozzi, Thomas R. [D-NY-3], Rep. Panetta, Jimmy [D-CA-19], Rep. Larson, John B. [D-CT-1], 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. 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. Salinas, Andrea [D-OR-6], Rep. Amo, Gabe [D-RI-1], Rep. Stansbury, Melanie A. [D-NM-1], Rep. Whitesides, George [D-CA-27], Rep. Elfreth, Sarah [D-MD-3], Rep. Menefee, Christian D. [D-TX-18], Rep. Barragán, Nanette Diaz [D-CA-44], Rep. Hoyle, Val T. [D-OR-4], Rep. McGarvey, Morgan [D-KY-3], Rep. Crockett, Jasmine [D-TX-30], Rep. Swalwell, Eric [D-CA-14], 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. Dean, Madeleine [D-PA-4], Rep. Castor, Kathy [D-FL-14], Rep. Randall, Emily [D-WA-6], Rep. Cherfilus-McCormick, Sheila [D-FL-20], Rep. Courtney, Joe [D-CT-2], Rep. Boyle, Brendan F. [D-PA-2], Rep. Leger Fernandez, Teresa [D-NM-3], Rep. Simon, Lateefah [D-CA-12], Rep. Latimer, George [D-NY-16], Rep. Davids, Sharice [D-KS-3], Rep. McDonald Rivet, Kristen [D-MI-8] and 14 more
Recent Actions
- 2026-02-26: Referred to the House Committee on Ways and Means.
- 2026-02-26: Introduced in House
- 2026-02-26: Introduced in House
Bill Versions
- Restoring Economic Lifelines for Independent Enterprises and Family Businesses Act — issued 2026-02-26 — PDF (3 pages)