H.R. 7822 — Tariff Relief for Consumers Act

This section states congressional findings concerning tariffs imposed by President Trump under the International Emergency Economic Powers Act (IEEPA). The findings are that (1) such tariffs raised consumer prices and business costs; (2) consumers bore up to 96% of the tariff burden through higher prices; (3) the tariffs are unlawful per Learning Resources, Inc. v. Trump, and relief must prioritize consumers over large corporations; (4) tariff refunds should prioritize final consumers, as corporations are unlikely to pass on benefits; and (5) the Secretary of the Treasury, Commissioner of U.S. Customs and Border Protection, and other relevant agency heads should implement rules for direct consumer refunds via price reductions or rebates.

This section establishes a tariff refund program, to be implemented by regulations promulgated by the Secretary of the Treasury within 30 days of enactment in consultation with the Commissioner of U.S. Customs and Border Protection and other relevant agencies, for duties imposed under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) and invalidated by the Supreme Court in _Learning Resources, Inc. v. Trump_ on February 20, 2026. Covered importers—defined as entities that paid $5 million or more in such duties as of February 19, 2026, excluding those whose ultimate parent entity earned less than $10 million in 2025 revenue—must apply by (1) detailing steps to lower customer prices for affected goods in full proportion to the refund amount; and (2) demonstrating, to the extent practicable, that price reductions target essential consumer goods (e.g., infant formula, diapers, hygiene products, SNAP-eligible foodstuffs, basic clothing and shoes, children's toys and sporting goods under $50 manufacturer's suggested retail price), that rebates or refunds are provided to prior customers on prospective purchases, or that tariff costs were absorbed without price increases. The Secretary must prioritize refunds to importers reducing prices on essential consumer goods or providing customer rebates and prohibit covered importers from conducting stock buybacks or distributing dividends until certifying completion of required price-lowering steps. The Secretary must complete all eligible refunds within 180 days of enactment, except where program requirements cannot be met; voluntary price reductions are permitted.