American Consumer Tariff Rebate Act of 2026

Not later than 90 days after enactment, and every 60 days thereafter until all payments are distributed, the Secretary shall submit to Congress a report detailing—

(1) the number of payments issued by filing status under section 4;

(2) the number of returns receiving a Child Bonus and the aggregate number of Qualified Children claimed for purposes of section 5;

(3) the total amount disbursed under section 4 and under section 5; and

(4) the remaining unobligated balance, if any, under the $231,350,000,000 aggregate limitation.