The Trade Cheating Restitution Act of 2026 modifies how the federal government distributes interest collected from antidumping and countervailing duties—tariffs imposed on imported goods that are sold below fair market value or receive unfair government subsidies. The bill extends the timeframe for collecting this interest back to October 2000 (previously October 2014) and creates a special one-time distribution of accumulated interest to eligible recipients. To qualify, companies must have previously received payments under the Continued Dumping and Subsidy Offset Act of 2000 and must file certification with U.S. Customs and Border Protection. The distributions will be made on a pro-rata basis within 210 days of the bill's enactment, with interest collected after October 2010 distributed first, followed by older interest collected between October 2000 and September 2010. The funding comes from existing Treasury Department accounts designated for erroneous collections.
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