Bill Tracker / 119th Congress / H.R. 4738
H.R. 4738 · 119th Congress
Baby Safety Tax Relief Act
Latest action: Referred to the Committee on Ways and Means, and in addition to the Committee on Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. — 07/23/2025
What This Bill Does
Baby Safety Tax Relief Act
This bill prohibits the imposition of duties (i.e., tariffs) on specified baby safety items (i.e., baby carriages, strollers, carriers, and car seats) pursuant to certain presidential powers.
Specifically, the bill prohibits the President from exercising authorities under the International Emergency Economic Powers Act (IEEPA) to impose duties on specified baby safety items entering the United States. (IEEPA provides the President with broad authority to regulate various economic transactions following a declaration of a national emergency.)
Further, the President must terminate the duties on these items that were imposed pursuant to IEEPA and are in effect as of the date of the bill's enactment.
The bill also prohibits the President from using any other authorities to impose duties on these items that are substantially similar to the duties imposed pursuant to IEEPA.
Summary as of 07/23/2025, via Congress.gov / Congressional Research Service.