Domestic Reinvestment Act of 2023

S 377, titled the "Domestic Reinvestment Act of 2023," actually prohibits the government from recouping certain import duties paid by businesses. It stops the Secretary of Homeland Security from requiring repayment or offsetting past, current, or future antidumping/countervailing duties collected since 2001 (specifically payments made on imports from any country distributed after January 1, 2001). The bill mandates refunds for any such recouped payments collected after January 2017 and requires immediate distribution of withheld duties. Exceptions apply for cases involving fraud, misconduct, or court-ordered refunds. (Note: The bill's title is misleading; it addresses duty recoupment, not "reinvestment.")