Sponsors (4)
The bill routes retroactive interest payments to past antidumping/countervailing duty recipients on a defined timetable, but does so by diverting Treasury funds (costing taxpayers), imposing administrative burdens, and restricting payments to those who meet prior certification rules.
Importers and prior CDOSA recipients (including many small businesses and financial institutions) will receive pro rata distributions of interest collected on antidumping and countervailing duties dating back to Oct 1, 2000.
Customs and Border Protection (CBP) must complete initial distributions for interest realized on or after Oct 1, 2010 within 210 days, creating a clear near-term timeline for eligible recipients to get paid.
The bill uses an existing Treasury account ('Refund of Moneys Erroneously Received and Covered') to fund implementation, allowing distributions to proceed without waiting for a new appropriation.
Taxpayers will indirectly bear the fiscal cost because Treasury funds are diverted to make the distributions, reducing funds available for other uses.
Only prior CDOSA recipients who timely certify and meet older eligibility rules can receive payments, excluding other potential claimants and raising fairness concerns.
CBP and Treasury will face increased administrative burden to identify eligible recipients, process certifications, and aggregate distributions, which could delay payments and raise implementation costs.
Based on analysis of 2 sections of legislative text.
Requires CBP to include interest realized since Oct 1, 2000 in AD/CVD distributions and directs special, time‑sequenced payments to prior CDOSA recipients funded from a Treasury refund account.
Official title: To amend the Trade Facilitation and Trade Enforcement Act of 2015 to modify the description of interest for purposes of certain distributions of antidumping duties and countervailing duties and to authorize a special distribution of those amounts, and for other purposes.
Introduced February 4, 2026 by James Varni Panetta · Last progress February 4, 2026
Amends the law governing distributions of antidumping and countervailing duty (AD/CVD) interest so that interest realized by U.S. Customs and Border Protection (CBP) dating back to October 1, 2000 is included in distributions. It directs CBP to fund implementation from a Treasury account, requires CBP to publish timing in the Federal Register, and creates a special, time‑sequenced distribution process for interest earned before enactment to people who previously received Continued Dumping and Subsidy Offset Act (CDSOA/CDOSA) payments and who certify eligibility.