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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 112032 · H.R. 1

Limitation on drawback of taxes paid with respect to substituted merchandise

Title XI — Committee on Ways and Means, The One, Big, Beautiful Bill › Subtitle C — Make America Win Again › Part 1 — Working Families over Elites

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No wording changed between Passed the House and On the Senate calendar.

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Passed the House · Sec. 112031

Effective for claims filed on or after July 1, 2026, for purposes of drawback of internal revenue tax imposed under chapter 52 of the Internal Revenue Code of 1986, the amount of drawback granted under such Code, or the Tariff Act of 1930, on the export or destruction of substituted merchandise may not exceed the amount of taxes paid (and not returned by refund, credit, or drawback) on the substituted merchandise.

•HR 1 EHSEC. 112031
On the Senate calendar · Sec. 112031

Effective for claims filed on or after July 1, 2026, for purposes of drawback of internal revenue tax imposed under chapter 52 of the Internal Revenue Code of 1986, the amount of drawback granted under such Code, or the Tariff Act of 1930, on the export or destruction of substituted merchandise may not exceed the amount of taxes paid (and not returned by refund, credit, or drawback) on the substituted merchandise.

•HR 1 PCSSEC. 112031

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