Baby Food Tax Relief Act

#4746 | HR Congress #119

Last 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. (7/23/2025)

Bill Text Source: Congress.gov

Summary and Impacts
Original Text

Bill Summary

The "Baby Food Tax Relief Act" is a piece of legislation aimed at preventing the imposition of tariffs or duties on specific baby food-related items under the International Emergency Economic Powers Act. The Act explicitly prohibits the President from imposing such duties on items including baby bottles, breast pumps, highchairs, booster seats, and baby formula. Additionally, it requires the termination of any existing duties on these items that were previously enacted under the same authority. The purpose of the Act is to alleviate financial burdens on families purchasing essential baby products, ensuring they remain affordable and accessible.

Possible Impacts

The "Baby Food Tax Relief Act," as described in the legislation, could affect people in several ways. Here are three examples:

1. **Reduced Costs for Families**: By prohibiting duties on essential baby food items such as baby formula, baby bottles, and nursing nipples, the legislation can lead to lower prices for these products. This would directly benefit families with infants and toddlers, making it more affordable for them to purchase necessary items for feeding and caring for their children.

2. **Increased Availability of Products**: The termination of duties may encourage retailers and manufacturers to stock a wider variety of baby food products and related items. This could improve access for parents, especially in areas where certain products may have been limited due to high prices or supply chain issues. Increased availability can also enhance consumer choice, allowing parents to select from a broader range of products that best meet their needs.

3. **Economic Relief for Low-Income Families**: Families facing financial difficulties would particularly benefit from the removal of duties on baby food items. Lower costs for necessities can alleviate some of the financial burden on low-income households, potentially enabling them to allocate their limited resources to other important needs such as healthcare, education, and housing. This can contribute to improved overall well-being for families with young children.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4746 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 4746

    To prohibit the imposition of duties on certain baby food items 
 pursuant to the International Emergency Economic Powers Act, and for 
                            other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 23, 2025

 Mr. Tran (for himself, Mr. Gomez, Mr. Horsford, Mr. Subramanyam, Mr. 
 Schneider, and Mr. Figures) introduced the following bill; which was 
  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

_______________________________________________________________________

                                 A BILL


 
    To prohibit the imposition of duties on certain baby food items 
 pursuant to the International Emergency Economic Powers Act, and for 
                            other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Baby Food Tax Relief Act''.

SEC. 2. PROHIBITION ON IMPOSITION OF DUTIES ON CERTAIN BABY FOOD ITEMS 
              PURSUANT TO THE INTERNATIONAL EMERGENCY ECONOMIC POWERS 
              ACT.

    (a) In General.--Notwithstanding any other provision of law, the 
President--
            (1) may not impose duties on the items described in section 
        3 pursuant to the International Emergency Economic Powers Act 
        (50 U.S.C. 1701 et seq.); and
            (2) shall terminate the imposition of duties on the items 
        described in section 3 pursuant to the International Emergency 
        Economic Powers Act that are in effect as of the date of the 
        enactment of this Act.
    (b) Duties Under Other Authorities.--Any duties imposed by the 
President on the items described in section 3 pursuant to any other 
authority that are substantially similar to the duties imposed pursuant 
to the International Emergency Economic Powers Act shall have no force 
or effect.

SEC. 3. ITEMS DESCRIBED.

    The items described in this section are the following:
            (1) Baby bottles.
            (2) Breast pumps.
            (3) Highchairs and booster seats.
            (4) Nursing nipples.
            (5) Baby formula.
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