,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #gfdf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #bc1         
#bjbf,ms4 ,crockett introduc$ ! foll[+  
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to direct ! 
,secret>y ( ! ,unit$ ,/ates ,dep>tm5t ( 
! ,treasury to refund ,am]ican consum]s 
= increas$ co/s result+ f t>iffs impos$ 
)\t congressional au?orization1 & = o!r 
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,payback ,act4  #b4        
,congressional f9d+s ,congress f9ds !   
foll[+3  7#a7 ,9 ,le>n+ ,res\rces1 ,inc4
 v4 ,trump1 ! ,supreme ,c\rt ( ! ,unit$ 
,/ates cl>ifi$ t al?\gh ! ,int]national 
,em]g5cy ,economic ,p[]s ,act au?orizes 
! ,presid5t to ex]cise c]ta9 economic   
au?orities dur+ a bona fide national    
em]g5cy1 t /atute does n conf] au?ority 
to impose t>iffs abs5t cle> & express   
congressional au?orization2 9 s hold+1 !
 ,c\rt reaffirm$ t article ,i1 section  
#h ( ! ,con/itution ve/s exclusively 9  
,congress ! p[] to lay & collect duties 

& t>iffs1 & t su* legislative au?ority  
may n be ex]cis$ by ! executive bran*   
solely by virtue ( an em]g5cy           
decl>ation4  7#b7 ,! ,con/itution       
e/abli%es a delib]ate sep>ation ( p[]s1 
ve/+ 9 ,congress alone ! au?ority to lay
 & collect taxes1 duties1 impo/s1 &     
excises "u article ,i1 section #h2 all[+
 ! executive bran* to unilat]ally impose
 t>iffs abs5t explicit congressional    
au?orization w\ld improp]ly transf] core
 legislative p[] to ! ,presid5cy1 erode 
democratic acc\ntability1 & und]m9e !   
f\ndational pr9ciple t laws affect+ !   
economic lives ( ,am]icans mu/ orig9ate 
) ! p's elect$ repres5tatives4  7#c7 ,^!
 unlawful t>iffs result$ 9 billions (   
doll>s 9 collections by ! ,f$]al        
,gov]nm5t & mat]ially increas$ ! prices 
( goods = ,am]ican consum]s1 function+ z
 a regressive tax t disproportionately  
burd5$ work+ families1 s5iors1 & small  
bus9esses4  7#d7 ,am]ican consum]s bore 
! direct f9ancial consequ5ces ( ^!      
actions ?r\gh high] co/s on ev]yday     

necessities1 )\t mean+ful notice1       
repres5tation1 or rec\rse1 & %all be    
made :ole ?r\gh a transp>5t &           
congressionally direct$ refund process  
adm9i/]$ by ! ,f$]al ,gov]nm5t4  #c4    
,def9itions ,9 ?is ,act3 7#a7 ,cov]$    
t>iffs ,! t]m cov]$ t>iffs means any    
duties or fees impos$ pursuant to       
,presid5tial proclamations or ,executive
 ord]s "u ! ,int]national ,em]g5cy      
,economic ,p[]s ,act t 7 subsequ5tly    
det]m9$ to lack congressional           
au?orization4  #d4 ,e/abli%m5t ( consum]
 refund =mula  7a7 ,n lat] ?an #abj days
 aft] enactm5t ( ?is ,act1 ! ,secret>y (
 ! ,treasury %all develop & publi% a    
=mula to calculate refunds to ,am]ican  
consum]s = am\nts paid t 7 attributable 
to cov]$ t>iffs4  7b7 ,! refund =mula   
%all--  7#a7 quantify total consum] co/ 
increases ti$ to cov]$ t>iffs us+ data f
 ,u4,s4 ,cu/oms & ,bord] ,protection1 ! 
,bureau ( ,economic ,analysis1 & o!r    
relevant ,f$]al datasets2  7#b7 e/imate 
pass-?r\gh effects f import]s1          

di/ributors1 & retail]s to end consum]s2
 &  7#c7 incorporate equitable adju/m5ts
 bas$ on h\sehold income & geographic   
disp>ities4  7c7 ,consultation ,9       
develop+ ! =mula1 ! ,secret>y %all      
consult ) ! ,bureau ( ,economic         
,analysis1 ! ,int]nal ,rev5ue ,s]vice1 !
 ,f$]al ,res]ve ,bo>d1 & indep5d5t      
economi/s ) exp]tise 9 trade policy &   
consum] pric+4  #e4 ,di/ribution (      
refunds  7a7 ,to ! maximum ext5t        
practicable1 refunds %all be issu$      
automatically us+ exi/+ ,treasury &     
,int]nal ,rev5ue ,s]vice paym5t sy/ems1 
includ+ direct deposit or refundable tax
 cr$its4  7b7 ,= individuals n captur$  
?r\gh exi/+ sy/ems1 ! ,secret>y %all    
e/abli% a /reaml9$ application process  
requir+ m9imal docum5tation4  #f4       
,report to ,congress & ov]sight ,n lat] 
?an #ahj days aft] enactm5t1 ! ,secret>y
 %all submit a report to ,congress      
detail+ ! f9aliz$ refund =mula1 total   
anticipat$ refund obligations1 &        
project$ di/ribution timel9es4 ,!       

,gov]nm5t ,acc\ntability ,(fice %all    
review ! implem5tation ( ?is ,act &     
submit f9d+s to ,congress n lat] ?an "o 
ye> aft] refunds comm5ce4