This bill aims to provide relief to small business concerns by exempting them from specific import duties. It stipulates that duties imposed due to a national emergency declared on February 1, 2025 , will not apply to goods imported by or for these businesses. The exemption specifically targets duties originating from Executive Order 14193 and its subsequent amendments, 14197 and 14226. Goods imported by or for the use of small business concerns , as defined under the Small Business Act, would be eligible for this relief, thereby reducing their operational costs related to these specific tariffs.