# 119-hr-10759: Tariff Relief for American Development and Employment Act of 2026

119-hr-10759, Tariff Relief for American Development and Employment Act of 2026, is a 119th Congress bill sponsored by Rep. James, John [R-MI-10] (R-MI); status introduced; PRIA reads it as touching household money (as of 2026-10-22).

- Canonical: https://policyrisk.com/legislation/119-hr-10759
- As of: 2026-10-22
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-10759
- Congress: 119
- Title: Tariff Relief for American Development and Employment Act of 2026
- Status: introduced
- Introduced: 2026-10-06
- Sponsor: Rep. James, John [R-MI-10] (R-MI)
- Cosponsors: 0
- Policy area: Foreign Trade and International Finance
- Touches household money: yes
- Last recorded action: 2026-10-22

## Summary

**Protect U.S. manufacturers, workers, and North American supply chains from the economic harm of new tariffs and foreign retaliation.** This bill would create a tariff-funded relief program to pay credits, make loans, and support domestic investment to keep production and jobs in America. - Manufacturers and producers would get direct help for tariff-related losses through a refundable Tariff Impact Credit and low-interest working-capital loans with terms up to 10 years. Assistance can cover duties on inputs, losses from retaliation, and lost export sales when documented. - Workers and communities would get priority when aid preserves jobs, avoids layoffs, increases training or wages, or creates apprenticeships. Recipients must keep substantially all assisted production in the United States and may face repayment for violations. - Small and medium-sized firms would get at least 35% of annual relief, faster application tracks, simpler documentation, and technical help to reduce barriers to access. - The program would be financed from additional customs duties tied to the covered tariff actions and run by Commerce with Treasury and U.S. Trade Representative input. It includes anti-abuse rules, recapture for fraud, and public reporting on recipients and outcomes.

## Provisions PRIA read

- Refundable tariff credit for businesses: benefit, high. If enacted, the bill would create a refundable credit for a person's documented net tariff injury from covered tariff actions. The credit could cover up to the full documented net tariff injury, subject to section 105(b) and available funds. Assistance for the same injury could not exceed the docum…
- Loans and investment help for manufacturers: benefit, low. If enacted, the bill would let affected firms apply for low-interest working-capital loans with terms up to 10 years and no early-pay penalty. It would also provide an American Investment Credit for reshoring, domestic input substitution, modernization, training, and related investments. The Commer…
- New tariff relief program and fund: benefit, low. If enacted, the Commerce Secretary would run a new Tariff Impact Relief Program. The Treasury would hold a TRADE Fund that gets net additional customs duties from covered tariff actions. The Secretary and Treasury must issue implementing rules within 120 days of enactment. The program would publish…
- Program authority ends after five years: cost, medium. If enacted, the authority to approve new Program assistance would end five years after enactment unless Congress reauthorizes it. This cutoff would not apply to assistance provided before that date, including loans, repayment obligations, audits, and recapture authorities.
- Eligibility and use rules for businesses: mixed, medium. If enacted, applicants would have to show substantial U.S. production activity and material net tariff injury relative to revenue, payroll, margin, capex, or cost of production. Applicants must comply with Federal tax and labor laws and show that assistance would maintain or increase U.S. productio…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-8210: A Stronger Workforce for America Act of 2026
- 119-hr-5582: Patients Deserve Price Tags Act
- 119-hr-8615: FLEETS Now Act
- 119-hr-3132: CHOICE for Veterans Act of 2025
- 119-hr-833: Educational Choice for Children Act of 2025

## Sources
- [119-hr-10759 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/10759)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-8210: A Stronger Workforce for America Act of 2026](https://policyrisk.com/legislation/119-hr-8210)
- [119-hr-5582: Patients Deserve Price Tags Act](https://policyrisk.com/legislation/119-hr-5582)
- [119-hr-8615: FLEETS Now Act](https://policyrisk.com/legislation/119-hr-8615)
- [119-hr-3132: CHOICE for Veterans Act of 2025](https://policyrisk.com/legislation/119-hr-3132)
- [119-hr-833: Educational Choice for Children Act of 2025](https://policyrisk.com/legislation/119-hr-833)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-10759 (as of 2026-10-22).