The Small Business RELIEF Act would exempt small businesses from paying tariffs (import duties) that were imposed under a national emergency declaration made by the President in April 2025. The bill also requires the President to refund any tariffs that small businesses have already paid on imported goods within 90 days of the law's enactment. "Small business concern" is defined using the existing definition from the Small Business Act, which generally covers businesses meeting certain size standards based on industry. This legislation would directly benefit small importing businesses that have been affected by emergency tariffs, providing them immediate relief through exemptions and refunds. The bill was introduced in November 2025 and referred to the House Committee on Ways and Means.
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