Bill · S. 4093· Senate(119-S-4093)
Tariff Refunds for Working Families Act
- Introduced
- 3/12/2026
- Last activity
- 3/12/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Martin Heinrich
- Cosponsors
- - 8 - 0
- Introduced
- In Committee
What this bill would do
The Tariff Refunds for Working Families Act aims to provide tax rebates to eligible individuals using money collected from tariffs on foreign imports. Eligible taxpayers can receive a credit of $600, or $1,200 for joint returns, plus $600 for each qualifying child. These credits are available for the first taxable year beginning in 2026, though advance refunds may be issued. The bill sets income limits for eligibility and excludes nonresident aliens and estates or trusts. It also includes provisions for U.S. possessions and a public awareness campaign to inform the people.
Yes· 3 of 27
Would households on low incomes be better off under this?+10
Highest relative impact due to the direct nature of the rebate and income-capped eligibility.
Is this likely to lift people out of poverty?+8
Direct cash transfers to lower- and middle-income families significantly aid in poverty reduction.
Would children be better off under this?+7
Children provide an additional $600 credit to their parents, increasing family resources.
The opposite· 3 of 9
Would people with substantial wealth be better off under this?-5
Completely excluded from benefits based on income caps.
Would the very wealthiest people be better off under this?-5
Completely excluded from benefits based on income caps.
Would billionaires be better off under this?-5
Completely excluded from benefits based on income caps.
Who it would affect, and how
Potential Positive Impacts for People
-
Direct Financial Relief: Eligible individuals can receive a credit of $600, joint filers can get $1,200, and an additional $600 per qualifying child, providing extra money to working families. (Section 2, SEC. 6428C(a))
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Fast Access to Funds: The Secretary is required to issue advance refunds and credits as quickly as possible, specifically before 40 days after the Act is enacted. (Section 2, SEC. 6428C(f)(3)(A))
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Protection of Payments: Credits and refunds under this Act cannot be reduced or offset by other assessed Federal taxes or specific government debts. (Section 2(d))
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Support for U.S. Possessions: The bill ensures that residents of U.S. possessions, such as Puerto Rico and the Northern Mariana Islands, receive benefits through payments to their local governments. (Section 2(c)(1))
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Increased Accessibility: A public awareness campaign will be conducted to make sure people know about the credit, including those who did not file tax returns for 2024 or 2025. (Section 2(e))
Potential Negative Impacts for People
-
Income Restrictions: People earning above certain limits—$180,000 for joint returns, $120,000 for head of household, and $90,000 for others—are not eligible for the credit. (Section 2, SEC. 6428C(c))
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Strict Identification Requirements: Individuals must provide a valid social security number (or adoption taxpayer identification number for children) to receive the credit. (Section 2, SEC. 6428C(g))
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Exclusions: Nonresident aliens, estates, trusts, and individuals who can be claimed as a deduction by another taxpayer are not eligible for the refund. (Section 2, SEC. 6428C(d))
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Low Income Households+10Good For Children+7Good For Middle Class Households+7Good For African Americans+6Good For Hispanic Americans+6Good For L G B T Q Community+6Good For Men+6Good For Middle Aged+6Good For Native Americans+6Good For People With Disabilities+6Good For Rural Residents+6Good For Union Workers+6Good For Urban Residents+6Good For Veterans+6Good For Women+6Good For Young Adults+6Good For Asian Americans+5Good For Farmers+5Good For Retirees+5Good For Seniors+5Good For Students+5Good For White Americans+5Good For Billionaires-5Good For High Net Worth Individuals-5Good For Ultra High Net Worth Individuals-5Good For Immigrants-4Good For High Income Households-2
- Social Issues And Justice
- Improves Poverty Reduction+8Improves Childcare Affordability+5Reduces Homelessness+2Improves Pathway To Citizenship-2
- Economy And Finance
- Reduces Middle Class Taxes+7Improves Economic Growth+4Reduces Government Spending-5Reduces National Debt-3Improves Fiscal Responsibility-2
- 3/12/2026
- Read twice and referred to the Committee on Finance.
- 8 Cosponsors added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Cory BookerDemocrat · New Jersey
Christopher CoonsDemocrat · Delaware
Tammy DuckworthDemocrat · Illinois
Kirsten GillibrandDemocrat · New York
Ruben GallegoDemocrat · Arizona
Andy KimDemocrat · New Jersey
John ReedDemocrat · Rhode Island
Chris Van HollenDemocrat · Maryland