RELIEF Act
- Sponsor
- Rep. Horsford, Steven [D-NV-4]
- Committees
- Ways and Means Committee (primary)
- Last action
- Feb 26, 2026
Bottom line
The bill provides retroactive financial relief to importers by requiring the automatic refund of all IEEPA tariffs collected since January 2025, aiming to alleviate economic burdens on businesses.
What it actually does
This bill mandates the Commissioner of U.S. Customs and Border Protection to refund all tariffs and duties collected under the International Emergency Economic Powers Act (IEEPA) on or after January 1, 2025. These refunds must be processed within 90 days of the bill's enactment, automatically, without requiring importers to file applications or protests.
Proponents argue
Proponents argue that these tariffs, often imposed during economic emergencies, can unduly burden businesses, particularly small and medium-sized enterprises and family businesses, by increasing import costs. Refunding these tariffs would restore economic lifelines, improve cash flow, and foster stability for businesses that have faced unforeseen financial strain, thereby supporting economic recovery and growth.
Opponents contend
Opponents might argue that refunding these tariffs could significantly reduce federal revenue, potentially impacting other government programs or contributing to the national debt. They might also contend that such refunds could undermine the President's authority to use IEEPA for national security or economic policy objectives, setting a precedent that weakens future executive actions.
The bill text is very short and easy to read, allowing ample time for comprehensive evaluation.
Section 2(a)
Mandatory Refund of IEEPA Tariffs
This section requires the Commissioner of U.S. Customs and Border Protection to process liquidations or reliquidations for all entries where tariffs or duties were collected under the International Emergency Economic Powers Act (IEEPA) on or after January 1, 2025. All such collected amounts must be refunded to the importer of record within 90 days of the bill's enactment.
Supporters argue
Supporters argue this provision directly addresses the financial strain placed on businesses by IEEPA tariffs, providing immediate and tangible relief. It ensures that businesses are not penalized by emergency measures that may have outlived their utility or were deemed economically detrimental.
Critics contend
Critics might argue that this provision retroactively undermines executive authority to impose tariffs under IEEPA, potentially weakening future tools for national security or foreign policy. They could also raise concerns about the administrative complexity and cost of processing a large volume of refunds.
Tradeoffs
The provision balances the desire to provide economic relief to businesses against potential impacts on federal revenue and the executive branch's authority to use emergency economic powers.
Section 2(b)
No Application Required for Refunds
This subsection specifies that importers do not need to file an application or protest to receive the refunds. Instead, the Commissioner of U.S. Customs and Border Protection is mandated to use existing available information to calculate and disburse the owed amounts automatically.