,,ii  #aai? ,,congress  #b;d ,session   
,s4 #cije  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,febru>y #bd1 #bjbf,mr4
 ,wyd5 7= himself1 ,mr4 ,m>key1 ,mrs4   
,%ahe51 ,mr4 ,lujn1 ,ms4 ,hirono1 ,mr4  
,coons1 ,mr4 ,hick5loop]1 ,mr4 ,k+1 ,ms4
 ,alsobrooks1 ,mr4 ,kim1 ,ms4 ,cantwell1
 ,ms4 ,ros51 ,mr4 ,durb91 ,mr4 ,ka9e1   
,mr4 ,padilla1 ,mr4 ,w>n]1 ,mr4 ,s*iff1 
,mr4 ,blum5?al1 ,mr4 ,s*um]1 ,mrs4      
,murray1 ,mr4 ,van ,holl51 ,mr4 ,b5net1 
,mr4 ,pet]s1 ,ms4 ,blunt ,ro*e/]1 ,mr4  
,m]kley1 & ,mr4 ,w>nock7 introduc$ !    
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to provide = ! refund ( duties impos$  
"u ! ,int]national ,em]g5cy ,economic   
,p[]s ,act4  #a4 ,%ort title ,?is ,act  
may be cit$ z ! ,t>iff ,refund ,act (   
#bjbf4  #b4 ,s5se ( ,congress ,x is !   
s5se ( ,congress t-- 7#a7 9 light ( !   
hold+ by ! ,supreme ,c\rt t duties      
impos$ "u ! ,int]national ,em]g5cy      
,economic ,p[]s ,act 7#ej ,u4,s4,c4     
#agja et seq47 are unlawful1 !          

,commission] ( ,u4,s4 ,cu/oms & ,bord]  
,protection mu/ pay refunds ( ^?        
unlawfully collect$ duties2  7#b7 !     
,commission] %\ld process ^? refunds z  
swiftly z possible & )\t impos+         
additional requirem5ts t                
disproportionately h9d] individuals &   
small bus9esses f obta9+ refunds2 &     
7#c7 import]s1 :olesal]s1 & l>g]        
bus9esses1 especially ^? t rais$ prices 
or pass$ on direct co/s f ^? unlawful   
duties :ile !y 7 9 place1 %\ld pass on !
 refunds to _! cu/om]s1 includ+ small   
bus9esses & families impact$ by ^?      
duties4  #c4 ,refund ( duties impos$ "u 
,int]national ,em]g5cy ,economic ,p[]s  
,act  7a7 ,9 g5]al ,not)/&+ section #ead
 ( ! ,t>iff ,act ( #aicj 7#ai ,u4,s4,c4 
#aead7 or any o!r provision ( law1 !    
,commission] ( ,u4,s4 ,cu/oms & ,bord]  
,protection %all1 n lat] ?an #ahj days  
aft] ! date ( ! enactm5t ( ?is ,act1    
refund1 ) int]e/1 to ea* import] ( a    
cov]$ article all duties impos$ "u !    
,int]national ,em]g5cy ,economic ,p[]s  

,act 7#ej ,u4,s4,c4 #agja et seq47 &    
paid ) respect to ! article4  7b7       
,reliquidation au?ority ,9 ! case ( an  
entry ( a cov]$ article t 0 liquidat$   
be=e ! date ( ! enactm5t ( ?is ,act1 !  
,commission] %all reliquidate ! entry at
 ! rate ( duty applicable to ! article 9
 ! abs5ce ( any duty impos$ "u !        
,int]national ,em]g5cy ,economic ,p[]s  
,act 7#ej ,u4,s4,c4 #agja et seq47 9    
ord] to pay a refund requir$ "u         
subsection 7a74  7c7 ,prioritization (  
small bus9esses ,! ,commission] %all1 to
 ! ext5t practicable1 prioritize !      
paym5t ( refunds "u subsection 7a7 to   
small bus9ess conc]ns4  7d7 ,outrea* to 
small bus9esses ,! ,commission] %all    
coord9ate ) ! ,adm9i/rator ( ! ,small   
,bus9ess ,adm9i/ration to dissem9ate    
in=mation to small bus9ess conc]ns ab\t 
! paym5t ( refunds "u subsection 7a71   
includ+ any requir$ docum5tation1       
actions small bus9ess conc]ns %\ld take1
 & ! expect$ timel9e = refunds4  7e7    
,reports requir$ ,n lat] ?an #cj days   

aft] ! date ( ! enactm5t ( ?is ,act1 & e
 #cj days !reaft] until ! paym5t ( all  
refunds requir$ "u subsection 7a7 has   
be5 complet$1 ! ,commission] %all submit
 to ! ,committee on ,f9ance & !         
,committee on ,small ,bus9ess &         
,entrepr5eur%ip ( ! ,s5ate & !          
,committee on ,ways & ,means & !        
,committee on ,small ,bus9ess ( ! ,h\se 
( ,repres5tatives a report on !         
implem5tation ( ?is section t includes--
 7#a7 a /atem5t ( ! numb] ( refunds     
issu$ & ! am\nt ( duties refund$ "u     
subsection 7a7 dur+ ! #cj-;day p]iod    
prec$+ submission ( ! report1 includ+ a 
breakd[n betwe5 small bus9ess conc]ns & 
o!r bus9ess conc]ns2 &  7#b7 an e/imate 
( ! "t anticipat$ to be requir$ to      
complete ! paym5t ( refunds ( all duties
 "u subsection 7a74  7f7 ,guidance on   
drawbacks ,n lat] ?an #fj days aft] !   
date ( ! enactm5t ( ?is ,act1 !         
,commission] %all issue guidance )      
respect to h[ to address claims =       
drawback "u section #cac ( ! ,t>iff ,act

 ( #aicj 7#ai ,u4,s4,c4 #acac7 ( duties 
describ$ 9 subsection 7a74  7g7         
,def9itions ,9 ?is section3 7#a7 ,cov]$ 
article ,! t]m cov]$ article means an   
article ) respect to :i* ! ,presid5t    
impos$ duties "u ! ,int]national        
,em]g5cy ,economic ,p[]s ,act 7#ej      
,u4,s4,c4 #agja et seq474  7#b7 ,ent]2  
entry ,! t]ms ent] & entry include a    
)drawal f w>eh\se = consumption4  7#c7  
,small bus9ess conc]n ,! t]m small      
bus9ess conc]n has ! mean+ giv5 t t]m 9 
section #c ( ! ,small ,bus9ess ,act 7#ae
 ,u4,s4,c4 #fcb74