Tariff Relief for Consumers Act

Bill Number

H.R. 7822

Origin Chamber

House

Congress

119th Congress, Session 2

Policy Area

Foreign Trade and International Finance

Status

Introduced

Latest Action

2026-03-05: Referred to the House Committee on Ways and Means.

Last Updated

2026-04-28T08:05:57Z

AI-Generated Summary

## Purpose The Tariff Relief for Consumers Act directs the Secretary of the Treasury to establish a refund program for tariffs previously imposed under the International Emergency Economic Powers Act (IEEPA) that were ruled unlawful by the Supreme Court. The goal is to return these funds to covered importers only if they use the refunds to reduce prices paid by consumers, particularly for essential goods.

## Key Provisions

• Refund Program Establishment: Within 30 days of enactment, the Secretary of the Treasury, in consultation with U.S. Customs and Border Protection, must issue regulations for refunds of IEEPA-based tariffs invalidated by Learning Resources, Inc. v. Trump (February 20, 2026).
• Eligibility and Application: Covered importers—entities that paid at least $5 million in such tariffs as of February 19, 2026, with a parent company earning $10 million or more in 2025 revenue—may apply. Applications must detail steps to lower customer prices in full proportion to the refund and show targeting of essential consumer goods, alternative rebate mechanisms, or evidence that the importer absorbed tariff costs without raising prices.
• Prioritization and Conditions: Refunds are prioritized for importers demonstrating price reductions on essential goods (such as infant formula, diapers, hygiene products, SNAP-eligible foods, basic clothing, and low-cost toys) or creating consumer rebate systems. Importers may not conduct stock buybacks or pay dividends until they certify completion of price-lowering steps.
• Timeline: Refunds must generally be completed within 180 days, though voluntary price reductions by importers are permitted at any time.
• Definitions: Essential consumer goods are explicitly listed, and the Secretary may add others as needed.

## Significant Changes to Existing Law This bill creates a new conditional refund mechanism tied to consumer price relief, building on the Supreme Court’s invalidation of certain IEEPA tariffs. It modifies standard tariff refund processes by requiring importers to demonstrate consumer benefits before receiving funds and restricts corporate financial actions until those steps are taken.

## Potential Impacts

• Government Agencies: Requires rapid regulatory action by the Treasury Department and Customs and Border Protection, with consultation from other agencies, potentially straining resources for implementation and verification.
• Citizens: Aims to deliver price reductions or rebates directly to consumers on everyday items, reducing the cost burden previously passed on through higher prices.
• International Relations: No direct provisions address foreign trade partners, though the refunds relate to tariffs that previously affected imported goods from various countries.

## Main Stakeholders Affected

• Large importers and their parent companies that paid significant IEEPA tariffs.
• U.S. consumers, especially those purchasing essential goods.
• The Department of the Treasury, U.S. Customs and Border Protection, and other relevant federal agencies responsible for administration.
• Businesses in supply chains involving tariffed products.

## Notable Legal, Constitutional, or Political Implications The legislation references a specific Supreme Court ruling on executive tariff authority under IEEPA, reinforcing judicial oversight of emergency powers. It introduces requirements that link federal refunds to private-sector pricing behavior, raising questions about the scope of congressional direction over executive refund processes. The measure focuses on ensuring consumer relief rather than corporate retention of funds.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. DeLauro, Rosa L. [D-CT-3]

Cosponsors (3)

Rep. Mrvan, Frank J. [D-IN-1], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Craig, Angie [D-MN-2]

Recent Actions

• 2026-03-05: Referred to the House Committee on Ways and Means.
• 2026-03-05: Introduced in House
• 2026-03-05: Introduced in House

Bill Versions

• Tariff Relief for Consumers Act — issued 2026-03-05 — PDF (7 pages)