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S. 5666Senate119th Congress (2025-2027)In Committee

NO CHEATS Act

A bill to require the assessment and collection of duties improperly waived under the solar tariff moratorium, and for other purposes.

Also known as No Concealing Harmful Evasion of Antidumping Tariffs on Solar Act

Sponsored by Bernie MorenoSen. Bernie Moreno (R-OH)
Introduced September 30, 2026

AI-Generated Summary

Updated October 8, 2026 at 3:12 AM UTC

The NO CHEATS Act requires the U.S. Customs and Border Protection (CBP) to recover antidumping and countervailing duties that were waived under a temporary solar‑tariff moratorium. It targets imports of crystalline silicon photovoltaic cells (including modules) that entered the U.S. between June 6 2022 and June 6 2024 and are subject to existing duty orders. The bill affects importers of those solar products by requiring them to pay back duties, interest, and by publicly listing their payment status.

Key Provisions

  • Within 90 days of the law’s enactment, CBP must assess and collect any unpaid antidumping or countervailing cash deposits and duties, plus interest, for the defined “covered entries.”
  • A “covered entry” is any crystalline silicon solar cell or module imported duty‑free under Presidential Proclamation 10414 during the June 2022‑June 2024 window that is subject to duty orders and an ongoing administrative review.
  • Interest on unpaid duties accrues from the entry date until full payment, using the same formula as for delinquent tariff balances.
  • Collected duties and interest are deposited into the Treasury’s general fund.
  • The law does not change statutes of limitations, importer rights to review, or CBP’s authority to pursue penalties.
  • CBP must publish a quarterly, publicly accessible list of importers billed, showing names, addresses, total amounts assessed, number of entries, and payment status, with updates within 30 days of any status change.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

September 30, 2026

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SenateIntro Referral

Introduced in Senate

September 30, 2026

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

September 30, 2026

Bill Text

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Introduced in SenateIssued September 30, 2026

II

119th CONGRESS

2d Session

S. 5666

IN THE SENATE OF THE UNITED STATES

September 30, 2026

Mr. Moreno introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To require the assessment and collection of duties improperly waived under the solar tariff moratorium, and for other purposes.

1.

Short title

This Act may be cited as the No Concealing Harmful Evasion of Antidumping Tariffs on Solar Act or the NO CHEATS Act.

2.

Assessment and collection of duties improperly waived under solar tariff moratorium

(a)

In general

Not later than 90 days after the date of the enactment of this Act, the Commissioner of U.S. Customs and Border Protection (in this section referred to as the Commissioner) shall assess and collect antidumping and countervailing cash deposits on unliquidated entries and duties on liquidated entries, together with interest as provided in subsection (c), owed on each covered entry that did not qualify for relief under the terms of Presidential Proclamation 10414 (87 Fed. Reg. 35067; relating to declaration of emergency and authorization for temporary extensions of time and duty-free importation of solar cells and modules from Southeast Asia) and the implementing regulations for that proclamation issued under part 358 of title 19, Code of Federal Regulations.

(b)

Covered entry defined

In this section, the term covered entry means any entry of crystalline silicon photovoltaic cells, whether or not assembled into modules, that—

(1)

was entered, or withdrawn from warehouse for consumption, during the period beginning June 6, 2022, and ending June 6, 2024, whether or not utilized in a project prior to December 2024;

(2)

was admitted free of antidumping or countervailing duties in reliance on the proclamation described in subsection (a);

(3)

is subject to one or more antidumping or countervailing duty orders, including any circumvention determination issued by the Secretary of Commerce under section 781 of the Tariff Act of 1930 (19 U.S.C. 1677j); and

(4)

is subject to an ongoing administrative review pursuant to section 751 of the Tariff Act of 1930 (19 U.S.C. 1675).

(c)

Interest

Interest shall be assessed on the duties described in subsection (a) for all liquidated entries in the same manner as delinquent balances under section 505(d) of the Tariff Act of 1930 (19 U.S.C. 1505(d)), and shall accrue from the date of entry of the covered entry until the date of payment in full of all duties and interest owed.

(d)

Assessment procedures

The Commissioner shall assess duties under this section in accordance with the procedures established under sections 500, 505, and 592 of the Tariff Act of 1930 (19 U.S.C. 1500, 1505, and 1592).

(e)

Deposit of amounts collected

Duties and interest collected under this section shall be deposited in the general fund of the Treasury.

(f)

Rules of construction

Nothing in this section shall be construed—

(1)

to extend or toll any statute of limitations applicable to a covered entry;

(2)

to limit any right of an importer of record to administrative or judicial review of an assessment made under this section; or

(3)

to limit the authority of the Commissioner to pursue penalties or other remedies available under existing law with respect to a covered entry.

(g)

Public disclosure

(1)

List

Not later than 90 days after the date of the enactment of this Act, and quarterly thereafter until all assessments required under subsection (a) have been completed, the Commissioner shall publish on a publicly accessible website a list of all importers of record that have received a bill for duties and interest under this section.

(2)

Information included

Each list required under paragraph (1) shall include, for each importer of record—

(A)

the name and address of the importer of record;

(B)

the aggregate amount of duties and interest assessed under this section;

(C)

the number of covered entries for which duties have been assessed; and

(D)

the payment status of each assessed bill, including whether payment is outstanding, has been received in full, or is the subject of a pending administrative or judicial review.

(3)

Update

The Commissioner shall update the list required under paragraph (1) not later than 30 days after any material change in the payment status of a billed importer of record.

(4)

Rule of construction

Nothing in this subsection shall be construed to require disclosure of information that is exempt from disclosure under section 552(b) of title 5, United States Code (commonly known as the Freedom of Information Act), or that would compromise an ongoing law enforcement investigation.