# 119-hr-10494: American Tariff Rebate Act

119-hr-10494, American Tariff Rebate Act, is a 119th Congress bill sponsored by Rep. Foushee, Valerie P. [D-NC-4] (D-NC); status introduced; PRIA reads it as touching household money (as of 2026-10-04).

- Canonical: https://policyrisk.com/legislation/119-hr-10494
- As of: 2026-10-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10494
- Congress: 119
- Title: American Tariff Rebate Act
- Status: introduced
- Introduced: 2026-09-17
- Sponsor: Rep. Foushee, Valerie P. [D-NC-4] (D-NC)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-04

## Summary

**A new consumer tax credit called the American Tariff Rebate** would give most taxpayers a one-time credit and allow limited advance refunds. The measure also trims the estate and gift tax exemption and rescinds large previously allocated border funds.

## Provisions PRIA read

- Lower estate and gift exemption: cost, high. If enacted, the bill would cut the unified estate and gift tax exemption from $15,000,000 to $10,000,000. That would raise estate or gift tax exposure for estates and gifts above the new $10,000,000 level. The amendment is to take effect as if included in the referenced Public Law provision.
- Cancel border and detention funding: cost, high. If enacted, the bill would permanently rescind $46.55 billion in unobligated border infrastructure funds and $45.0 billion in unobligated detention funds from a prior law. These rescissions would remove planned federal money for border walls and detention capacity.
- Repeal of prior reduced tax rates: cost, medium. If enacted, the bill would repeal a subsection of the tax code that extended reduced tax rates. People who used those reduced rates could pay more tax because the lowered-rate rule would be removed. The change is to take effect as if included in the referenced Public Law provision.
- One-time household tariff rebate: mixed, high. If enacted, this would create a consumer tax credit for the first tax year starting in 2026. The credit would be $2,000 for singles or $4,000 for joint filers, plus $600 per dependent with a valid ID. The credit phases out above $75,000 (single), $150,000 (joint), and $112,500 (head of household).…

## Related bills

- 119-hr-4669: FEMA Act of 2025
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7481: Department of Homeland Security Appropriations Act, 2026
- 119-hr-7973: Momnibus Act
- 119-hr-5089: Weather Act Reauthorization Act of 2025
- 119-hr-7273: NASA Reauthorization Act of 2026

## Sources
- [119-hr-10494 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10494)

## Related
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7481: Department of Homeland Security Appropriations Act, 2026](https://policyrisk.com/legislation/119-hr-7481)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-5089: Weather Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-hr-5089)
- [119-hr-7273: NASA Reauthorization Act of 2026](https://policyrisk.com/legislation/119-hr-7273)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10494 (as of 2026-10-04).