- Record: Senate Floor
- Section type: Amendments
- Chamber: Senate
- Date: March 20, 2026
- Congress: 119th Congress
- Why this source matters: This section came from the Senate floor portion of the record.
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).