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Bill
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Educational Toy Tax Relief Act

H.R. 4726 · 119th Congress · Jul 23, 2025 · Lineage

A BILL

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

Section 1 Short title

This Act may be cited as the “Educational Toy Tax Relief Act”.

Sec. 2 Prohibition on imposition of duties on certain baby toy 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)
Products for children under the age of three.
(2)
Tricycles, scooters, and pedal cars for babies and children.
(3)
Playpens, play yards, and enclosures.
(4)
Baby swings.
(5)
Educational toys for babies and children.