Short title, etc

(a) Short title This Act may be cited as the Tariff Refunds for Working Families Act. (b) Statement of policy It is the policy of the United States to use revenue raised from unlawful tariffs applied on foreign imports, including unlawful tariffs imposed under the International Emergency Economic Powers Act, to provide relief for working people through immediate tax rebates. (c) Sense of Congress It is the sense of Congress that refunds allowed by reason of the amendments made by this Act are derived from revenues raised from unlawful tariffs applied to foreign imports, including tariffs imposed under the International Emergency Economic Powers Act.