Small Business RELIEF Act

HR 6215, the Small Business RELIEF Act, exempts small businesses from import duties imposed under Executive Order 14257 (90 Fed. Reg. 15041) for goods they import or use. It requires the President to refund duties paid by small businesses within 90 days of the bill's enactment. The bill defines "small business concern" using the standard Small Business Act criteria (15 U.S.C. 632). This directly affects small businesses importing goods, providing immediate cost relief by removing a specific tariff and refunding past payments.