American Consumer Tariff Rebate Act of 2026

This bill would provide one-time refunds to eligible U.S. taxpayers for tariffs imposed without congressional approval, totaling up to $231 billion. Eligible taxpayers (those who filed income tax returns for the most recent year with adjusted gross income under $400,000) would receive payments based on filing status - ranging from 100% to 200% of a calculated base amount. Families with children would also receive an additional $125 per qualified child, funded by excluding high-income earners from the refund pool. All payments are capped at the $231 billion total, with automatic distribution via direct deposit or check.