This bill, known as the Restoring Economic Lifelines for Independent Enterprises and Family Businesses Act or the RELIEF Act , requires the Commissioner of U.S. Customs and Border Protection to issue refunds for certain tariffs. Specifically, it mandates the liquidation or reliquidation of all entries where tariffs or other duties were collected under the International Emergency Economic Powers Act (IEEPA) on or after January 1, 2025. The Commissioner must refund all such collected amounts directly to the importer of record within 90 days of the bill's enactment. A key provision is that these refunds will be processed automatically, without requiring importers to file an application or protest. The Commissioner is directed to use all available information to calculate and disburse the owed amounts, aiming to streamline the refund process for affected businesses.