American Consumer Tariff Rebate Act of 2026
Sponsored By: Representative Cuellar
Introduced
Summary
One-time rebate for consumers hit by presidential tariffs. This bill would refund taxpayers for higher consumer costs tied to tariffs imposed under the International Emergency Economic Powers Act without express congressional authorization. It prioritizes working families, excludes very high-income filers above $400,000 adjusted gross income, and finances a $125 per-child bonus within an overall $231.4 billion cap.
Show full summary
- Families with children: Households claiming qualifying children would get a $125 Child Bonus per child, though that bonus can be cut pro rata if funds run short.
- Most taxpayers under $400,000: Eligible filers below the $400,000 threshold would receive a one-time payment sized by a Base Amount and scaled by filing status, with joint filers receiving larger shares.
- Administration and nonfilers: The Treasury would use IRS records to issue payments by direct deposit, check, or prepaid debit card and offer a simplified filing path for eligible nonfilers. The Treasury must report to Congress every 60 days on payment counts, child bonuses, total disbursed, and any remaining balance.
*This bill would authorize up to $231.4 billion in one-time payments, increasing federal outlays by that amount.*
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 0 benefits, 0 costs, 2 mixed.
One-time tariff rebate payments
If enacted, the Treasury would send a one-time cash rebate to eligible individual tax returns. No payment would be made for returns with adjusted gross income over $400,000. Total payments would be capped at $231.35 billion. The Secretary would divide that cap by a weighted count to set a Base Amount. Payments would equal a filing-status multiple of that base: single and married filing separately = 100%; head of household = 150%; married filing jointly and qualifying surviving spouse = 200%. The Treasury would set up a simple filing option for people who did not file a recent return. The Secretary could round payments to practical increments but could not let totals exceed the cap.
Child bonus $125 per child
If enacted, eligible returns that claim one or more qualifying children and have AGI at or below $400,000 would get a one-time Child Bonus. The bonus would be $125 for each Qualified Child claimed. Child Bonus funds would come only from amounts freed by excluding returns with AGI over $400,000, and the Child Bonus plus the main rebate could not exceed the $231.35 billion cap. If funds are insufficient, the Secretary would reduce each child payment on a pro rata basis. The Secretary would try to send the Child Bonus with the main rebate.
Sponsors & CoSponsors
Sponsor
Cuellar
TX • D
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
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