H.R. 7736House119th Congress (2025-2027)In Committee

RELIEF Act

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Updated March 3, 2026 at 6:40 AM UTC

The RELIEF Act directs the U.S. Customs and Border Protection (CBP) Commissioner to refund any tariffs or duties that were collected under the International Emergency Economic Powers Act (IEEPA) for imports entered after January 1, 2025. The refunds must be processed within 90 days of the law’s enactment, and importers do not need to submit any applications or protests to receive them. This bill primarily affects importers of record who paid those IEEPA tariffs and the CBP agency responsible for collecting them.

Key Provisions

CBP must liquidate or re‑liquidate all entries with IEEPA tariffs collected on or after Jan 1 2025 and refund the amounts to the importer of record.
Refunds must be completed within 90 days of the Act’s enactment, regardless of any existing tariff statutes.
Importers do not need to file any request or protest; CBP will use its existing data to calculate and issue refunds.
The definition of “entry” includes withdrawals from a customs warehouse for consumption.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 26, 2026

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HouseIntro Referral

Introduced in House

February 26, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 26, 2026

Bill Text

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Introduced in HouseIssued February 26, 2026

119th CONGRESS

2d Session

H. R. 7736

IN THE HOUSE OF REPRESENTATIVES

February 26, 2026

Mr. Horsford (for himself, Ms. Bynum, Mr. Neal, Mr. Thompson of California, Ms. Sewell, Mr. Schneider, Mr. Beyer, Mr. Evans of Pennsylvania, Ms. DelBene, Mr. Suozzi, Mr. Panetta, Mr. Larson of Connecticut, Mr. Davis of Illinois, Mr. Carter of Louisiana, Ms. Ross, Mr. Stanton, Mr. Kennedy of New York, Ms. Norton, Mrs. Fletcher, Ms. Scholten, Ms. Friedman, Ms. Salinas, Mr. Amo, Ms. Stansbury, Mr. Whitesides, Ms. Elfreth, Mr. Menefee, Ms. Barragán, Ms. Hoyle of Oregon, Mr. McGarvey, Ms. Crockett, Mr. Swalwell, Mr. McGovern, Mr. Cuellar, Mr. Levin, Mr. Smith of Washington, Ms. Craig, Ms. Ansari, Mr. Walkinshaw, Mr. Goldman of New York, Ms. Dean of Pennsylvania, Ms. Castor of Florida, Ms. Randall, Mrs. Cherfilus-McCormick, and Mr. Courtney) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To require the Commissioner of U.S. Customs and Border Protection to refund tariffs collected under the International Emergency Economic Powers Act, and for other purposes.

Short title

This Act may be cited as the Restoring Economic Lifelines for Independent Enterprises and Family Businesses Act or theRELIEF Act.

Refund required

(a)

In general

Not later than 90 days after the date of the enactment of this Act and 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 take such steps as may be necessary to liquidate or reliquidate all entries with respect to which any amounts were collected on or after January 1, 2025, in the form of a tariff or other duty imposed under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) and refund all such amounts to the importer of record.

(b)

No application required

The Commissioner shall carry out the liquidations and reliquidations required by subsection (a) without requiring any importer of record to file an application or protest to be eligible for the refunds required by such subsection, and shall use all information otherwise available to the Commissioner to calculate and disburse the amounts owed.

(c)

Entry defined

For purposes of this section, the term entry includes a withdrawal from warehouse for consumption.