# 119-s-3905: Tariff Refund Act of 2026

119-s-3905, Tariff Refund Act of 2026, is a 119th Congress bill sponsored by Sen. Wyden, Ron [D-OR] (D-OR); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-3905
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3905
- Congress: 119
- Title: Tariff Refund Act of 2026
- Status: introduced
- Introduced: 2026-02-24
- Sponsor: Sen. Wyden, Ron [D-OR] (D-OR)
- Cosponsors: 26
- Policy area: Foreign Trade and International Finance
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Refunds of unlawfully collected duties under the International Emergency Economic Powers Act (EEPA)** would be required and returned with interest to importers. The bill prioritizes small businesses and directs that refunds be passed through to customers, including families, by importers, wholesalers, and larger firms. - Importers: U.S. Customs and Border Protection would refund all EEPA duties paid on covered articles with interest. Entries liquidated before enactment would be reliquidated at the duty rate that would have applied without EEPA duties. - Small businesses: Refunds must be prioritized to the extent practicable. The Small Business Administration would help share information on required documentation, actions to take, and expected timelines. - Consumers and downstream businesses: The bill requires refunds to be passed through by importers and wholesalers so small businesses and families that faced higher prices could receive relief. - Administration and oversight: CBP would have to begin refunds within 180 days, report every 30 days to specified congressional committees on the number and amount of refunds with a small business breakdown, and issue guidance on drawback within 60 days.

## Cosponsors (26)

- Sen. Markey, Edward J. [D-MA] (D-MA), 2026-02-24T00:00:00.000Z
- Sen. Shaheen, Jeanne [D-NH] (D-NH), 2026-02-24T00:00:00.000Z
- Sen. Luján, Ben Ray [D-NM] (D-NM), 2026-02-24T00:00:00.000Z
- Sen. Hirono, Mazie K. [D-HI] (D-HI), 2026-02-24T00:00:00.000Z
- Sen. Coons, Christopher A. [D-DE] (D-DE), 2026-02-24T00:00:00.000Z
- Sen. Hickenlooper, John W. [D-CO] (D-CO), 2026-02-24T00:00:00.000Z
- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2026-02-24T00:00:00.000Z
- Sen. Alsobrooks, Angela D. [D-MD] (D-MD), 2026-02-24T00:00:00.000Z
- Sen. Kim, Andy [D-NJ] (D-NJ), 2026-02-24T00:00:00.000Z
- Sen. Cantwell, Maria [D-WA] (D-WA), 2026-02-24T00:00:00.000Z
- Sen. Rosen, Jacky [D-NV] (D-NV), 2026-02-24T00:00:00.000Z
- Sen. Durbin, Richard J. [D-IL] (D-IL), 2026-02-24T00:00:00.000Z
- Sen. Kaine, Tim [D-VA] (D-VA), 2026-02-24T00:00:00.000Z
- Sen. Padilla, Alex [D-CA] (D-CA), 2026-02-24T00:00:00.000Z
- Sen. Warner, Mark R. [D-VA] (D-VA), 2026-02-24T00:00:00.000Z
- Sen. Schiff, Adam B. [D-CA] (D-CA), 2026-02-24T00:00:00.000Z
- Sen. Blumenthal, Richard [D-CT] (D-CT), 2026-02-24T00:00:00.000Z
- Sen. Schumer, Charles E. [D-NY] (D-NY), 2026-02-24T00:00:00.000Z
- Sen. Murray, Patty [D-WA] (D-WA), 2026-02-24T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2026-02-24T00:00:00.000Z
- Sen. Bennet, Michael F. [D-CO] (D-CO), 2026-02-24T00:00:00.000Z
- Sen. Peters, Gary C. [D-MI] (D-MI), 2026-02-24T00:00:00.000Z
- Sen. Blunt Rochester, Lisa [D-DE] (D-DE), 2026-02-24T00:00:00.000Z
- Sen. Merkley, Jeff [D-OR] (D-OR), 2026-02-24T00:00:00.000Z
- Sen. Warnock, Raphael G. [D-GA] (D-GA), 2026-02-24T00:00:00.000Z
- Sen. Duckworth, Tammy [D-IL] (D-IL), 2026-03-09T00:00:00.000Z

## Provisions PRIA read

- Emergency tariff refunds for importers: benefit, medium. If enacted, importers who paid duties under the International Emergency Economic Powers Act would be refunded those duties with interest. CBP would reliquidate entries made before enactment at the duty rate that would have applied without EEPA duties. Refunds would have to be completed no later tha…

## Related bills

- 119-s-5108: Right to IVF Act of 2026
- 119-s-1503: Equality Act
- 119-s-2150: Women’s Health Protection Act of 2025
- 119-s-2523: John R. Lewis Voting Rights Advancement Act of 2025
- 119-s-1115: Paycheck Fairness Act
- 119-s-51: Washington, D.C. Admission Act

## Sources
- [119-s-3905 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3905)

## Related
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-1503: Equality Act](https://policyrisk.com/legislation/119-s-1503)
- [119-s-2150: Women’s Health Protection Act of 2025](https://policyrisk.com/legislation/119-s-2150)
- [119-s-2523: John R. Lewis Voting Rights Advancement Act of 2025](https://policyrisk.com/legislation/119-s-2523)
- [119-s-1115: Paycheck Fairness Act](https://policyrisk.com/legislation/119-s-1115)
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3905 (as of 2026-04-21).