Research ReportCRS In FocusVersion 1
IF13150
Potential Refunds of Tariffs Imposed Under the International Emergency Economic Powers Act (IEEPA)
Published Jan 13, 2026Updated Jan 21, 2026
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What this is
The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.