[Congressional Record Volume 172, Number 51 (Friday, March 20, 2026)]
[Senate]
[Page S1446]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 4713. Mr. WYDEN submitted an amendment intended to be proposed by 
him to the bill S. 1383, to establish the Veterans Advisory Committee 
on Equal Access, and for other purposes; which was ordered to lie on 
the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. 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 180 days after the date of the enactment of 
     this Act, 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) Outreach to Small Businesses.--The Commissioner shall 
     coordinate with the Administrator of the Small Business 
     Administration to disseminate information to small business 
     concerns about the payment of refunds under subsection (a), 
     including any required documentation, actions small business 
     concerns should take, and the expected timeline for refunds.
       (e) Reports Required.--Not later than 30 days after the 
     date of the enactment of this Act, and every 30 days 
     thereafter until the payment of all refunds required under 
     subsection (a) has been completed, the Commissioner shall 
     submit to the Committee on Finance and the Committee on Small 
     Business and Entrepreneurship of the Senate and the Committee 
     on Ways and Means and the Committee on Small Business of the 
     House of Representatives a report on the implementation of 
     this section that includes--
       (1) a statement of the number of refunds issued and the 
     amount of duties refunded under subsection (a) during the 30-
     day period preceding submission of the report, including a 
     breakdown between small business concerns and other business 
     concerns; and
       (2) an estimate of the time anticipated to be required to 
     complete the payment of refunds of all duties under 
     subsection (a).
       (f) Guidance on Drawbacks.--Not later than 60 days after 
     the date of the enactment of this Act, the Commissioner shall 
     issue guidance with respect to how to address claims for 
     drawback under section 313 of the Tariff Act of 1930 (19 
     U.S.C. 1313) of duties described in subsection (a).
       (g) 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).
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