,,ii  #aaith ,,congress  #b;d ,session  
,s4 #cije  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,february #bd1 
#bjbf,mr4 ,wyden 7for himself1 ,mr4     
,markey1 ,mrs4 ,shaheen1 ,mr4 ,lujn1    
,ms4 ,hirono1 ,mr4 ,coons1 ,mr4         
,hickenlooper1 ,mr4 ,king1 ,ms4         
,alsobrooks1 ,mr4 ,kim1 ,ms4 ,cantwell1 
,ms4 ,rosen1 ,mr4 ,durbin1 ,mr4 ,kaine1 
,mr4 ,padilla1 ,mr4 ,warner1 ,mr4       
,schiff1 ,mr4 ,blumenthal1 ,mr4         
,schumer1 ,mrs4 ,murray1 ,mr4 ,van      
,hollen1 ,mr4 ,bennet1 ,mr4 ,peters1    
,ms4 ,blunt ,rochester1 ,mr4 ,merkley1  
and ,mr4 ,warnock7 introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to provide for the refund of
 duties imposed under the ,international
 ,emergency ,economic ,powers ,act4  #a4
 ,short title ,this ,act may be cited as
 the ,tariff ,refund ,act of #bjbf4  #b4
 ,sense of ,congress ,it is the sense of
 ,congress that-- 7#a7 in light of the  
holding by the ,supreme ,court that     

duties imposed under the ,international 
,emergency ,economic ,powers ,act 7#ej  
,u4,s4,c4 #agja et seq47 are unlawful1  
the ,commissioner of ,u4,s4 ,customs and
 ,border ,protection must pay refunds of
 those unlawfully collected duties2     
7#b7 the ,commissioner should process   
those refunds as swiftly as possible and
 without imposing additional            
requirements that disproportionately    
hinder individuals and small businesses 
from obtaining refunds2 and  7#c7       
importers1 wholesalers1 and larger      
businesses1 especially those that raised
 prices or passed on direct costs from  
those unlawful duties while they were in
 place1 should pass on the refunds to   
their customers1 including small        
businesses and families impacted by     
those duties4  #c4 ,refund of duties    
imposed under ,international ,emergency 
,economic ,powers ,act  7a7 ,in general 
,notwithstanding section #ead of the    
,tariff ,act of #aicj 7#ai ,u4,s4,c4    
#aead7 or any other provision of law1   

the ,commissioner of ,u4,s4 ,customs and
 ,border ,protection shall1 not later   
than #ahj days after the date of the    
enactment of this ,act1 refund1 with    
interest1 to each importer of a covered 
article all duties imposed under the    
,international ,emergency ,economic     
,powers ,act 7#ej ,u4,s4,c4 #agja et    
seq47 and paid with respect to the      
article4  7b7 ,reliquidation authority  
,in the case of an entry of a covered   
article that was liquidated before the  
date of the enactment of this ,act1 the 
,commissioner shall reliquidate the     
entry at the rate of duty applicable to 
the article in the absence of any duty  
imposed under the ,international        
,emergency ,economic ,powers ,act 7#ej  
,u4,s4,c4 #agja et seq47 in order to pay
 a refund required under subsection 7a74
  7c7 ,prioritization of small          
businesses ,the ,commissioner shall1 to 
the extent practicable1 prioritize the  
payment of refunds under subsection 7a7 
to small business concerns4  7d7        

,outreach to small businesses ,the      
,commissioner shall coordinate with the 
,administrator of the ,small ,business  
,administration to disseminate          
information to small business concerns  
about the payment of refunds under      
subsection 7a71 including any required  
documentation1 actions small business   
concerns should take1 and the expected  
timeline for refunds4  7e7 ,reports     
required ,not later than #cj days after 
the date of the enactment of this ,act1 
and every #cj days thereafter until the 
payment of all refunds required under   
subsection 7a7 has been completed1 the  
,commissioner shall submit to the       
,committee on ,finance and the          
,committee on ,small ,business and      
,entrepreneurship of the ,senate and the
 ,committee on ,ways and ,means and the 
,committee on ,small ,business of the   
,house of ,representatives a report on  
the implementation of this section that 
includes-- 7#a7 a statement of the      
number of refunds issued and the amount 

of duties refunded under subsection 7a7 
during the #cj-;day period preceding    
submission of the report1 including a   
breakdown between small business        
concerns and other business concerns2   
and  7#b7 an estimate of the time       
anticipated to be required to complete  
the payment of refunds of all duties    
under subsection 7a74  7f7 ,guidance on 
drawbacks ,not later than #fj days after
 the date of the enactment of this ,act1
 the ,commissioner shall issue guidance 
with respect to how to address claims   
for drawback under section #cac of the  
,tariff ,act of #aicj 7#ai ,u4,s4,c4    
#acac7 of duties described in subsection
 7a74  7g7 ,definitions ,in this        
section3 7#a7 ,covered article ,the term
 covered article means an article with  
respect to which the ,president imposed 
duties under the ,international         
,emergency ,economic ,powers ,act 7#ej  
,u4,s4,c4 #agja et seq474  7#b7 ,enter2 
entry ,the terms enter and entry include
 a withdrawal from warehouse for        

consumption4  7#c7 ,small business      
concern ,the term small business concern
 has the meaning given that term in     
section #c of the ,small ,business ,act 
7#ae ,u4,s4,c4 #fcb74