To amend the Internal Revenue Code of 1986 to establish the individual tariff refund credit.
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Summary
The bill amends the Internal Revenue Code to add a new section 6436 that provides an individual tariff refund credit. When a final court order requires the federal government to repay tariffs deemed unlawfully imposed after January 20, 2025, eligible individuals would receive a credit equal to a per-person share of the aggregate refund amount, multiplied by household size, with the payment treated as an advance tax payment. It also adds a new section 4969 imposing a 100 percent excise tax on certain tariff refunds received by large corporations that did not pass tariff costs on to consumers.
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