,,ii  #aai? ,,congress  #b;d ,session   
,s4 #dcfd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #ba1 #bjbf,mr4  
,wyd5 7= himself1 ,mr4 ,m>key1 & ,mrs4  
,%ahe57 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 ! ,spe$y ,t>iff ,refund ,act (   
#bjbf4  #b4 ,s5se ( ,congress ,x is !   
s5se ( ,congress t-- 7#a7 9 light ( !   
hold+ by ! ,supreme ,c\rt t duties      
impos$ "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] mu/ process ^? refunds z   
swiftly z possible & )\t impos+         
additional requirem5ts t                
disproportionately h9d] individuals &   
small bus9esses f obta9+ refunds2  7#c7 

! ,consolidat$ ,adm9i/ration & ,process+
 ( ,entries 7,,cape7 sy/em = refunds is 
s]i\sly flaw$ & places unju/ifi$ burd5s 
on import]s1 p>ticul>ly small bus9esses2
 &  7#d7 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 #cj days   
aft] ! date ( ! enactm5t ( ?is ,act1    
automatically 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 ,no reque/ or     
docum5tation requir$ ,9 c>ry+ out ?is   
section1 ! ,commission] may n require an
 import] to make an explicit reque/ = a 
refund "u subsection 7a7 or to submit   
docum5tation 9 ord] to receive su* a    
refund4  7e7 ,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