,i #aaith ,,congress #b;d ,session ,h4 ,r4 #ghfe ,,in ,,the ,,house ,,of ,,representatives ,march #i1 #bjbf,mr4 ,cuellar introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to provide direct refunds to taxpayers for increased consumer costs attributable to tariffs imposed without congressional authorization4 #a4 ,short title ,this ,act may be cited as the ,american ,consumer ,tariff ,rebate ,act of #bjbf4 #b4 ,findings ,congress finds the following3 7#a7 ,article ,i1 ,section #h of the ,constitution vests exclusively in ,congress the authority to lay and collect duties and tariffs4 7#b7 ,duties imposed pursuant to ,presidential action under the ,international ,emergency ,economic ,powers ,act 7#ej ,u4,s4,c4 #agja et seq47 without express congressional authorization resulted in increased consumer prices nationwide4 7#c7 ,the ,congressional ,budget ,office and the ,joint ,economic ,committee have estimated that total consumer costs attributable to such tariffs are approximately #bca1cej1jjj1jjj4 7#d7 ,congress has a responsibility to provide direct restitution to taxpayers for these unlawful cost increases1 and to prioritize working families by excluding very high-income taxpayers and using the resulting savings to increase refunds for taxpayers raising children4 #c4 ,definitions ,in this ,act3 7#a7 ,covered tariffs ,the term covered tariffs means duties imposed pursuant to ,presidential action under the ,international ,emergency ,economic ,powers ,act 7#ej ,u4,s4,c4 #agja et seq47 that were subsequently determined to lack congressional authorization4 7#b7 ,eligible return ,the term eligible return means a ,federal individual income tax return filed for the most recent taxable year for which sufficient information is available1 including returns filed as-- 7,a7 single2 7,b7 married filing jointly2 7,c7 married filing separately2 7,d7 head of household2 or 7,e7 qualifying surviving spouse4 7#c7 ,qualified child ,the term qualified child has the meaning given in section #bd7;c7 of the ,internal ,revenue ,code of #aihf4 7#d7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury or the ,secretary's delegate4 #d4 ,establishment of taxpayer rebate 7a7 ,in general ,the ,secretary shall provide a one-time direct payment to each ,eligible ,return in accordance with this section4 7b7 ,income limitation ,no payment shall be made under this ,act with respect to any return reporting adjusted gross income exceeding #djj1jjj for the most recent taxable year for which sufficient information is available4 7c7 ,aggregate limitation ,the total amount of payments made under this ,act shall not exceed #bca1cej1jjj1jjj4 7d7 ,determination of base amount 7#a7 ,the ,secretary shall determine a ,base ,amount such that1 if payments were made under subsection 7e7 with respect to all ,eligible ,returns 7without regard to subsection 7b771 the total amount of such payments would equal #bca1cej1jjj1jjj4 7#b7 ,in calculating the ,base ,amount1 the ,secretary shall calculate such amount by dividing #bca1cej1jjj1jjj by the sum of-- 7,a7 the number of ,eligible ,returns filed as single2 7,b7 the number of ,eligible ,returns filed as married filing separately2 7,c7 #a4e multiplied by the number of ,eligible ,returns filed as head of household2 and 7,d7 #b multiplied by the sum of-- 7i7 the number of ,eligible ,returns filed as married filing jointly2 and 7ii7 the number of ,eligible ,returns filed as qualifying surviving spouse4 7e7 ,payment amounts by filing status ,subject to subsection 7b71 the payment for an ,eligible ,return shall be-- 7#a7 in the case of a return filed as single1 an amount equal to #ajj percent of the ,base ,amount2 7#b7 in the case of a return filed as married filing separately1 an amount equal to #ajj percent of the ,base ,amount2 7#c7 in the case of a return filed as head of household1 an amount equal to #aej percent of the ,base ,amount2 7#d7 in the case of a return filed as married filing jointly1 an amount equal to #bjj percent of the ,base ,amount2 or 7#e7 in the case of a return filed as qualifying surviving spouse1 an amount equal to #bjj percent of the ,base ,amount4 #e4 ,child bonus funded by high-income exclusion 7a7 ,in general ,in addition to any amount paid under section #d1 the ,secretary shall pay a ,child ,bonus with respect to any ,eligible ,return that-- 7#a7 is not excluded under section #d7;b72 and 7#b7 claims one or more ,qualified ,children4 7b7 ,fixed amount ,the ,child ,bonus shall be equal to #abe for each ,qualified ,child claimed on such return4 7c7 ,funding and cap 7#a7 ,use of savings ,amounts paid under this section shall be paid solely from amounts not paid due to the income limitation under section #d7;b74 7#b7 ,limitation ,total payments under this section1 together with total payments under section #d1 shall not exceed #bca1cej1jjj1jjj4 7d7 ,proration authority ,if the ,secretary determines that the amount available under subsection 7c77#a7 is insufficient to pay the full ,child ,bonus amounts specified in subsection 7b71 the ,secretary shall reduce each ,child ,bonus payment on a pro rata basis so that the aggregate limitation under section #d7;c7 is not exceeded4 7e7 ,coordination ,the ,secretary shall1 to the maximum extent practicable1 disburse the ,child ,bonus as part of the same payment as the section #d rebate4 #f4 ,method of distribution 7a7 ,automatic distribution ,payments shall be issued automatically using information available to the ,internal ,revenue ,service4 7b7 ,means of payment ,payments may be made by-- 7#a7 direct deposit2 7#b7 paper check2 or 7#c7 prepaid debit card4 7c7 ,non-filers ,the ,secretary shall establish a simplified filing procedure for individuals who did not file a return for the most recent taxable year but would otherwise have been eligible to file4 #g4 ,administration 7a7 ,the ,secretary may prescribe such guidance1 regulations1 and procedures as are necessary to carry out this ,act4 7b7 ,the ,secretary may round payment amounts to the nearest whole dollar or other administratively practical increment and shall implement such rounding in a manner that does not cause total payments to exceed #bca1cej1jjj1jjj4 #h4 ,report to ,congress ,not later than #ij days after enactment1 and every #fj days thereafter until all payments are distributed1 the ,secretary shall submit to ,congress a report detailing-- 7#a7 the number of payments issued by filing status under section #d2 7#b7 the number of returns receiving a ,child ,bonus and the aggregate number of ,qualified ,children claimed for purposes of section #e2 7#c7 the total amount disbursed under section #d and under section #e2 and 7#d7 the remaining unobligated balance1 if any1 under the #bca1cej1jjj1jjj aggregate limitation4