End Trump's Tariff Tax Act (S. 5390) — Bill to Terminate Multiple Tariff Authorities and Mandate Duty Refunds
S. 5390 would repeal or terminate several executive tariff authorities — including Section 122 balance-of-payments duties, Section 338 discrimination-response duties, and duties stemming from forced-labor investigations — and would establish an automatic duty refund and reliquidation procedure for previously collected tariffs under those authorities. If enacted, importers who paid duties under the covered programs could be entitled to refunds through a structured reliquidation process.
We read this bill as a broad legislative rollback of multiple executive tariff programs, and the proposed automatic reliquidation mechanism is particularly significant — in our view it signals that Congress is contemplating a retrospective remedy, not just prospective relief. We are tracking S. 5390 closely given its potential to affect liquidation timelines and protest strategy across several duty programs simultaneously.
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