Congress carves out small businesses from emergency tariffs, shifting burden elsewhere
H.R. 6215 — Small Business RELIEF Act · Filed by Kelly Morrison (D-MN) · 32 cosponsors · Introduced Nov 20, 2025 · Referred to committee
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What it does
This bill exempts small businesses from tariffs imposed under a national emergency declaration (Executive Order 14257) and requires the President to refund any tariffs they have already paid within 90 days. The bill defines 'small business concern' using the existing Small Business Act definition.
Why we flagged it
The bill's core mechanism is a targeted tariff exemption and refund program for small businesses, carved out from a broader national emergency tariff regime. It is a narrow sector carve-out, not a general tariff policy reform.
What the text implies
- Creates a two-tier tariff system where large importers remain subject to duties while small businesses are exempt, potentially shifting tariff burden and revenue loss to larger competitors and the federal budget.
- The 90-day refund deadline may create administrative burden on the Executive Branch and potential disputes over which entities qualify as 'small business concerns' under SBA definitions.
The full analysis lists 4 implications of this text.
Who stands to gain
small business importers; small retailers and distributors; small manufacturers relying on imported inputs