Baby Clothing Tax Relief Act

The Baby Clothing Tax Relief Act (H.R. 4666) would bar the President from imposing duties on a defined set of baby clothing items under the International Emergency Economic Powers Act (IEEPA) and would terminate any such duties that are already in effect as of the bill’s enactment. It also states that any duties imposed under other authorities that are substantially similar to IEEPA shall have no force or effect. In short, the bill is focused on preventing tariffs on specific infant and toddler clothing categories and removing existing duties tied to those items, regardless of the authority previously used to justify them. The bill enumerates ten categories of baby clothing and related items that would be protected from duties: baby garments and clothing accessories; baby socks and booties; baby shoes; baby shirts and blouses; baby pants and trousers; baby swimsuits; baby sweaters; baby dresses; baby onesies and bodysuits; and baby hats. It is introduced in the 119th Congress by Rep. Gomez (along with several co-sponsors) and referred to the Ways and Means and Foreign Affairs committees.