,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #gfdf  ,,in ,,the ,,house ,,of  
,,representatives  ,february #bc1       
#bjbf,ms4 ,crockett introduced the      
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to direct the ,secretary of the
 ,united ,states ,department of the     
,treasury to refund ,american consumers 
for increased costs resulting from      
tariffs imposed without congressional   
authorization1 and for other purposes4  
#a4 ,short title ,this ,act may be cited
 as the ,payback ,act4  #b4             
,congressional findings ,congress finds 
the following3  7#a7 ,in ,learning      
,resources1 ,inc4 v4 ,trump1 the        
,supreme ,court of the ,united ,states  
clarified that although the             
,international ,emergency ,economic     
,powers ,act authorizes the ,president  
to exercise certain economic authorities
 during a bona fide national emergency1 
that statute does not confer authority  
to impose tariffs absent clear and      

express congressional authorization2 in 
so holding1 the ,court reaffirmed that  
article ,i1 section #h of the           
,constitution vests exclusively in      
,congress the power to lay and collect  
duties and tariffs1 and that such       
legislative authority may not be        
exercised by the executive branch solely
 by virtue of an emergency declaration4 
7#b7 ,the ,constitution establishes a   
deliberate separation of powers1 vesting
 in ,congress alone the authority to lay
 and collect taxes1 duties1 imposts1 and
 excises under article ,i1 section #h2  
allowing the executive branch to        
unilaterally impose tariffs absent      
explicit congressional authorization    
would improperly transfer core          
legislative power to the ,presidency1   
erode democratic accountability1 and    
undermine the foundational principle    
that laws affecting the economic lives  
of ,americans must originate with the   
people's elected representatives4  7#c7 
,these unlawful tariffs resulted in     

billions of dollars in collections by   
the ,federal ,government and materially 
increased the prices of goods for       
,american consumers1 functioning as a   
regressive tax that disproportionately  
burdened working families1 seniors1 and 
small businesses4  7#d7 ,american       
consumers bore the direct financial     
consequences of these actions through   
higher costs on everyday necessities1   
without meaningful notice1              
representation1 or recourse1 and shall  
be made whole through a transparent and 
congressionally directed refund process 
administered by the ,federal            
,government4  #c4 ,definitions ,in this 
,act3 7#a7 ,covered tariffs ,the term   
covered tariffs means any duties or fees
 imposed pursuant to ,presidential      
proclamations or ,executive orders under
 the ,international ,emergency ,economic
 ,powers ,act that were subsequently    
determined to lack congressional        
authorization4  #d4 ,establishment of   
consumer refund formula  7a7 ,not later 

than #abj days after enactment of this  
,act1 the ,secretary of the ,treasury   
shall develop and publish a formula to  
calculate refunds to ,american consumers
 for amounts paid that were attributable
 to covered tariffs4  7b7 ,the refund   
formula shall--  7#a7 quantify total    
consumer cost increases tied to covered 
tariffs using data from ,u4,s4 ,customs 
and ,border ,protection1 the ,bureau of 
,economic ,analysis1 and other relevant 
,federal datasets2  7#b7 estimate       
pass-through effects from importers1    
distributors1 and retailers to end      
consumers2 and  7#c7 incorporate        
equitable adjustments based on household
 income and geographic disparities4  7c7
 ,consultation ,in developing the       
formula1 the ,secretary shall consult   
with the ,bureau of ,economic ,analysis1
 the ,internal ,revenue ,service1 the   
,federal ,reserve ,board1 and           
independent economists with expertise in
 trade policy and consumer pricing4  #e4
 ,distribution of refunds  7a7 ,to the  

maximum extent practicable1 refunds     
shall be issued automatically using     
existing ,treasury and ,internal        
,revenue ,service payment systems1      
including direct deposit or refundable  
tax credits4  7b7 ,for individuals not  
captured through existing systems1 the  
,secretary shall establish a streamlined
 application process requiring minimal  
documentation4  #f4 ,report to ,congress
 and oversight ,not later than #ahj days
 after enactment1 the ,secretary shall  
submit a report to ,congress detailing  
the finalized refund formula1 total     
anticipated refund obligations1 and     
projected distribution timelines4 ,the  
,government ,accountability ,office     
shall review the implementation of this 
,act and submit findings to ,congress   
not later than one year after refunds   
commence4