The bill expedites and funds pro rata interest distributions to prior CDSOA recipients using an existing Treasury refund account, but does so by reallocating those refund funds and imposing tight certification deadlines and administrative tasks that risk excluding some eligible payees and diverting agency resources.
Prior CDSOA recipients (small-business owners and other past beneficiaries) will receive aggregated interest payments distributed pro rata and within defined timelines (first tranche within 210 days), increasing the likelihood of prompt payment.
The bill funds implementation from an existing Treasury account ('Refund of Moneys Erroneously Received and Covered'), avoiding the need for new appropriations and simplifying financing.
Clarifying the funding source, deadlines, and certification process creates administrative certainty that should reduce payment delays and provide predictable timelines for eligible recipients.
Taxpayers effectively forgo other potential uses of the Treasury refund account because those funds are directed to implement these distributions, reducing fiscal flexibility.
The bill limits payments to prior CDSOA recipients who timely certify and meet CDSOA criteria, meaning eligible parties who miss certification windows may be excluded and lose payments.
Customs and Border Protection faces increased administrative burden to certify applicants, aggregate interest by orders, and meet short deadlines, which could divert agency resources from other customs functions.
Based on analysis of 2 sections of legislative text.
Introduced December 17, 2025 by John Thune · Last progress December 17, 2025
Requires U.S. Customs and Border Protection (CBP) to distribute interest realized on certain antidumping and countervailing duty collections to entities that previously received at least one distribution under the Continued Dumping and Subsidy Offset Act (CDSOA). Directs CBP to use a specified Treasury account to fund implementation, to aggregate interest by order/finding, to publish a Federal Register notice setting timing and procedures, and to make distributions in two phases with statutory 210‑day deadlines tied to enactment and completion of the first phase.