[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 5390 Introduced in Senate (IS)]
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119th CONGRESS
2d Session
S. 5390
To terminate and refund certain duties imposed by the President, and
for other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
September 14, 2026
Mr. Schumer (for himself, Mr. Wyden, Mr. Kaine, Mr. Coons, Ms. Slotkin,
Ms. Cantwell, Mrs. Murray, Ms. Klobuchar, Mr. Warner, Mrs. Gillibrand,
Mr. King, Mr. Welch, Mr. Blumenthal, Mr. Reed, Mr. Peters, Mrs.
Shaheen, Ms. Alsobrooks, Ms. Hirono, Mr. Merkley, Mr. Van Hollen, Mr.
Kim, Mr. Bennet, Mr. Padilla, Mr. Gallego, Ms. Rosen, Mr. Lujan, Mr.
Schatz, Mr. Schiff, and Ms. Duckworth) introduced the following bill;
which was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
To terminate and refund certain duties imposed by the President, and
for other purposes.
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 ``End Trump's Tariff Tax Act''.
SEC. 2. TERMINATION OF DUTIES IMPOSED PURSUANT TO FORCED LABOR IMPORT
PROHIBITION INVESTIGATION.
(a) In General.--Notwithstanding any other provision of law, no
duties imposed before, on, or after the date of the enactment of this
Act pursuant to the investigations described in subsection (b) shall
have any force or effect on or after that date.
(b) Investigations Described.--The investigations described in this
subsection are investigations--
(1) conducted pursuant to title III of the Trade Act of
1974 (19 U.S.C. 2411 et seq.) with respect to the alleged
failure of various countries to impose and effectively enforce
a prohibition on the importation of goods produced with forced
labor; and
(2) notice of action with respect to which was published in
the Federal Register on July 28, 2026 (91 Fed. Reg. 47318).
SEC. 3. REPEAL OF BALANCE-OF-PAYMENTS AUTHORITY.
(a) In General.--Section 122 of the Trade Act of 1974 (19 U.S.C.
2132) is repealed.
(b) Clerical Amendment.--The table of contents for the Trade Act of
1974 is amended by striking the item relating to section 122.
(c) Conforming Amendment.--Section 127(b) of the Trade Act of 1974
(19 U.S.C. 2137(b)) is amended, in the matter preceding subparagraph
(A), by striking ``(and from any action under section 122(c))''.
(d) Effective Date; Termination of Duties.--
(1) Effective date.--The amendments made by this section
shall take effect on August 1, 2026.
(2) Termination of duties.--Any duties imposed under
section 122 of the Trade Act of 1974 before the date of the
enactment of this Act shall have no force or effect on or after
that date.
SEC. 4. REPEAL OF AUTHORITY TO IMPOSE DUTIES IN RESPONSE TO
DISCRIMINATION BY FOREIGN COUNTRIES.
(a) In General.--Section 338 of the Tariff Act of 1930 (19 U.S.C.
1338) is repealed.
(b) Conforming Amendment.--Section 337(m) of the Tariff Act of 1930
(19 U.S.C. 1337(m)) is amended by striking ``and sections 338 and
340''.
(c) Effective Date; Termination of Duties.--
(1) Effective date.--The amendments made by this section
shall take effect on August 1, 2026.
(2) Termination of duties.--Any duties imposed under
section 338 of the Tariff Act of 1930 before the date of the
enactment of this Act shall have no force or effect on or after
that date.
SEC. 5. REFUND OF DUTIES.
(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 an article with respect to which a duty
described in subsection (b) was collected during the period specified
in subsection (c) all such duties paid by the importer with respect to
the article.
(b) Duties Described.--A duty described in this subsection is a
duty imposed before the date of the enactment of this Act--
(1) pursuant to an investigation described in section 2(b);
(2) under section 122 of the Trade Act of 1974 (19 U.S.C.
2132); or
(3) under section 338 of the Tariff Act of 1930 (19 U.S.C.
1338).
(c) Period Specified.--The period specified in this subsection is--
(1) in the case of a duty described in paragraph (1) of
subsection (b), the period beginning on July 23, 2026, and
ending on the date of the enactment of this Act; and
(2) in the case of a duty described in paragraph (2) or (3)
of that subsection, the period beginning on August 1, 2026, and
ending on such date of enactment.
(d) Reliquidation Authority.--In the case of an entry that was
liquidated before the date of the enactment of this Act of an article
subject to a duty described in subsection (b) that was collected during
the period specified in subsection (c), the Commissioner shall
reliquidate the entry at the rate of duty applicable to the article in
the absence of any duty described in subsection (b) in order to pay a
refund required under subsection (a).
(e) Prioritization of Small Businesses.--The Commissioner shall, to
the extent practicable, prioritize the payment of refunds under
subsection (a) to small business concerns.
(f) 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.
(g) Definitions.--In this section:
(1) Enter; entry.--The terms ``enter'' and ``entry''
include a withdrawal from warehouse for consumption.
(2) 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).
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