US SB3905

Requires the Commissioner of U.S. Customs and Border Protection to refund, with interest, all duties collected under the International Emergency Economic Powers Act (IEEPA) within 180 days of enactment

Authorizes reliquidation of entries that were processed before the bill's enactment to facilitate refunds at the original duty rate without IEEPA tariffs

Prioritizes refund payments to small business concerns and requires CBP to coordinate with the Small Business Administration on outreach efforts

Mandates 30-day progress reports to congressional committees detailing the number of refunds issued, amounts refunded, and breakdown between small and other businesses

Requires CBP to issue guidance within 60 days on handling drawback claims related to IEEPA duties under section 313 of the Tariff Act of 1930