Speedy Tariff Refund Act of 2026

Ron Wyden

Democrat · OR · Senator

Source: Congress.gov · FEC

• Edward J. Markey (D-MA)Original· 2026-04-21
• Jeanne Shaheen (D-NH)Original· 2026-04-21
• Jack Reed (D-RI)· 2026-05-14
• Kirsten E. Gillibrand (D-NY)· 2026-05-14

Read twice and referred to the Committee on Finance.

2026-04-21

Source: Congress.gov

The legislation would speed up the process for businesses and importers to get refunds when they've overpaid tariffs on goods brought into the United States. Currently, companies can wait months or years to recover money they've paid in excess duties, but this bill would establish faster timelines and clearer procedures for requesting and receiving those refunds. The change would primarily benefit importers, retailers, and manufacturers who rely on imported materials and goods.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 4364 Introduced in Senate (IS)] <DOC> 119th CONGRESS 2d Session S. 4364 To provide for the refund of duties imposed under the International Emergency Economic Powers Act. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES April 21, 2026 Mr. Wyden (for himself, Mr. Markey, and Mrs. Shaheen) introduced the following bill; 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 Act. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Speedy Tariff Refund Act of 2026''. SEC. 2. SENSE OF CONGRESS. It is the sense of Congress that-- (1) in light of the holding by the Supreme Court that duties imposed under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) are unlawful, the Commissioner of U.S. Customs and Border Protection must pay refunds of those unlawfully collected duties; (2) the Commissioner must process those refunds as swiftly as possible and without imposing additional requirements that disproportionately hinder individuals and small businesses from obtaining refunds; (3) the Consolidated Administration and Processing of Entries (CAPE) system for refunds is seriously flawed and places unjustified burdens on importers, particularly small businesses; and (4) importers, wholesalers, and larger businesses, especially those that raised prices or passed on direct costs from those unlawful duties while they were in place, should pass on the refunds to their customers, including small businesses and families impacted by those duties. SEC. 3. REFUND OF DUTIES IMPOSED UNDER INTERNATIONAL EMERGENCY ECONOMIC POWERS ACT. (a) In General.--Notwithstanding section 514 of the Tariff Act of 1930 (19 U.S.C. 1514) or any other provision of law, the Commissioner of U.S. Customs and Border Protection shall, not later than 30 days after the date of the enactment of this Act, automatically refund, with interest, to each importer of a covered article all duties imposed under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) and paid with respect to the article. (b) Reliquidation Authority.--In the case of an entry of a covered article that was liquidated before the date of the enactment of this Act, 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 (50 U.S.C. 1701 et seq.) in order to pay a refund required under subsection (a). (c) Prioritization of Small Businesses.--The Commissioner shall, to the extent practicable, prioritize the payment of refunds under subsection (a) to small business concerns. (d) No Request or Documentation Required.--In carrying out this section, the Commissioner may not require an importer to make an explicit request for a refund under subsection (a) or to submit documentation in order to receive such a refund. (e) Definitions.--In this section: (1) Covered article.--The term ``covered article'' means an article with respect to which the President imposed duties under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.). (2) Enter; entry.--The terms ``enter'' and ``entry'' include a withdrawal from warehouse for consumption. (3) Small business concern.--The term ``small business concern'' has the meaning given that term in section 3 of the Small Business Act (15 U.S.C. 632). <all>

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