# 119-s-4093: Tariff Refunds for Working Families Act

119-s-4093, Tariff Refunds for Working Families Act, is a 119th Congress bill sponsored by Sen. Heinrich, Martin [D-NM] (D-NM); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-4093
- 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-4093
- Congress: 119
- Title: Tariff Refunds for Working Families Act
- Status: introduced
- Introduced: 2026-03-12
- Sponsor: Sen. Heinrich, Martin [D-NM] (D-NM)
- Cosponsors: 8
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Creates a refundable tax rebate for working families funded by tariff revenue.** The bill establishes a "Working Families Refund" that pays rebates to eligible taxpayers and sets rules for eligibility, advance payments, and delivery. - Families and workers: The credit pays about $600 per person, $1,200 for joint filers, plus $600 per qualifying child for the first tax year beginning in 2026. Advance refunds are treated as payments for 2025 eligibility and must be issued as rapidly as possible but not after December 31, 2027. - U.S. possessions: Residents of territories like Puerto Rico and the Northern Mariana Islands get payments sized to match what a mirror-code system would deliver or through an approved distribution plan for non-mirror systems. - Administration and protections: The IRS must issue rules to prevent duplicate payments, run a public awareness campaign, and use Social Security Numbers for ID with a military-spouse exception. Refunds under the credit are protected from certain federal offsets and levies.

## Cosponsors (8)

- Sen. Gallego, Ruben [D-AZ] (D-AZ), 2026-03-12T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2026-03-12T00:00:00.000Z
- Sen. Coons, Christopher A. [D-DE] (D-DE), 2026-03-12T00:00:00.000Z
- Sen. Booker, Cory A. [D-NJ] (D-NJ), 2026-03-12T00:00:00.000Z
- Sen. Kim, Andy [D-NJ] (D-NJ), 2026-03-12T00:00:00.000Z
- Sen. Gillibrand, Kirsten E. [D-NY] (D-NY), 2026-03-12T00:00:00.000Z
- Sen. Duckworth, Tammy [D-IL] (D-IL), 2026-03-12T00:00:00.000Z
- Sen. Reed, Jack [D-RI] (D-RI), 2026-03-12T00:00:00.000Z

## Provisions PRIA read

- Bigger refundable credit for families: benefit, high. If enacted, you would be able to claim a refundable "Working Families Refund" for the tax year beginning in 2026. The credit would be $600 per individual ($1,200 if you file jointly) plus $600 for each qualifying child. The credit would not be available to nonresident aliens, estates or trusts, or…
- Advance payments, delivery, and protections: benefit, medium. If enacted, people who would have been eligible for the 2025 year would be treated as having received an advance refund equal to that credit. The Treasury would pay advances quickly and must finish sending them by December 31, 2027, and aim to refund overpayments within 40 days after enactment. The…
- Payments and limits for U.S. possessions: benefit, low. If enacted, the Treasury would pay U.S. possessions for revenue lost or foregone because of this credit. For mirror-code possessions, Treasury would pay the loss amount based on the possession's data. For non-mirror possessions, Treasury would estimate aggregate benefits and pay only if the possess…

## Related bills

- 119-s-5066: Health Equity and Accountability Act of 2026
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2823: FAMILY Act
- 119-s-3869: Healthy Families Act
- 119-s-51: Washington, D.C. Admission Act
- 119-s-5108: Right to IVF Act of 2026

## Sources
- [119-s-4093 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4093)

## Related
- [119-s-5066: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-s-5066)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [119-s-3869: Healthy Families Act](https://policyrisk.com/legislation/119-s-3869)
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4093 (as of 2026-04-21).