{
  "legislationId": "119_HR_7636",
  "lastUpdate": "2026-03-12T12:41:13.031Z",
  "history": [
    {
      "timestamp": "2026-03-12T12:41:13.031Z",
      "source_url": "https://www.congress.gov/119/bills/hr7636/BILLS-119hr7636ih.htm",
      "model": "gemini-3.1-pro-preview",
      "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). Nie może generować nowych informacji, których nie ma w SOURCE.\n\nPROCEDURA WERYFIKACJI (wykonaj dla każdego zdania w JSON):\nZadaj sobie pytanie: \"Czy potrafię wskazać w SOURCE konkretny fragment, który potwierdza to stwierdzenie?\"\nJEŚLI ODPOWIEDŹ BRZMI \"TAK\":\nInformacja jest potwierdzona cytatem, synonimem lub wynikiem matematycznym z danych w tekście.\nDECYZJA: Zostaw bez zmian.\nJEŚLI ODPOWIEDŹ BRZMI \"NIE\":\nInformacji nie ma w tekście (jest to halucynacja, zewnętrzna wiedza modelu, nadinterpretacja lub niepotrzebna ekstrapolacja).\nDECYZJA: Usuń tę informację lub zmień ją tak, aby miała pokrycie w tekście.\nJEŚLI ODPOWIEDŹ BRZMI \"TO ZALEŻY\":\nTekst jest niejasny, a streszczenie \"zgaduje\" (np. podając konkretny przykład dla ogólnego terminu).\nDECYZJA: Bądź bezpieczny. Usuń zgadywanie. Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7636 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7636 To amend the Internal Revenue Code of 1986 to establish the individual tariff refund credit. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 20, 2026 Mr. Thompson of California introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish the individual tariff refund credit. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. INDIVIDUAL TARIFF REFUND CREDIT. (a) In General.--Subchapter B of chapter 65 of subtitle F of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6436. INDIVIDUAL TARIFF REFUND CREDIT. ``(a) In General.--In the case of an eligible individual, there shall be allowed a credit against the tax imposed by subtitle A for the covered taxable year in an amount equal to the applicable tariff refund amount. ``(b) Treatment of Credit.--The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. ``(c) Eligible Individual.--For purposes of this section, the term `eligible individual' means any individual who, on the date on which any covered court order is issued, is an individual other than-- ``(1) any nonresident alien individual, ``(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and ``(3) an estate or trust. ``(d) Covered Taxable Year.--For purposes of this section, the term `covered taxable year' means, with respect to an individual, the most recent taxable year of such individual ending before the date on which a covered court order is issued. ``(e) Covered Court Order.-- ``(1) In general.--For purposes of this section, the term `covered court order' means a final court order which requires the Federal Government to repay tariff revenues collected pursuant to an unlawfully imposed tariff. ``(2) Unlawful tariff.--For purposes of paragraph (1), the term `unlawful tariff' means a tariff imposed unlawfully after January 20, 2025, and before the date of the enactment of this section. ``(f) Covered Tariff Revenues.--For purposes of this section, the term `covered tariff revenues' means the aggregate amount of tariff revenues required to be repaid by the Federal Government pursuant to a covered court order. ``(g) Applicable Tariff Refund Amount.-- ``(1) In general.--For purposes of subsection (a), the term `applicable tariff refund amount' means, with respect to any individual, an amount equal to-- ``(A) the individual tariff refund amount, multiplied by ``(B) the number of individuals in such individual's household. ``(2) Household.--For purposes of this subsection, the number of individuals in an individual's household for any taxable year is equal to the sum of-- ``(A) 1 (2 in the case of a joint return), plus ``(B) the number of dependents of the individual for such taxable year. ``(3) Individual tariff refund amount.--The term `tariff refund amount' means the amount that the Secretary determines is equal to the quotient of-- ``(A) the aggregate amount of covered tariff revenues, divided by ``(B) the aggregate number of individuals in the households of eligible individuals. ``(h) Coordination With Advance Refund of Credit.-- ``(1) Reduction of refundable credit.--The amount of the credit which would (but for this paragraph) be allowable under subsection (a) shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the individual (or, except as otherwise provided by the Secretary, any dependent of the individual) under subsection (i). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1). ``(2) Joint returns.--Except as otherwise provided by the Secretary, in the case of a refund or credit made or allowed under subsection (i) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return. ``(i) Advanced Payment.-- ``(1) In general.--Each eligible individual shall be treated as having made a payment against the tax imposed by chapter 1 for the covered taxable year in an amount equal to the amount of the credit allowed to such individual under subsection (a) for such covered taxable year. ``(2) Timing of payment.--The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this subsection as rapidly as possible. ``(3) No interest.--No interest shall be allowed on any overpayments attributable to this subsection. ``(4) Notice to taxpayer.--Not later than 15 days after the date on which the Secretary distributed any payment to an eligible individual pursuant to this subsection, notice shall be sent by mail to such individual's last known address. Such notice shall indicate the method by which such payment was made, the amount of such payment, and a phone number for the appropriate point of contact at the Internal Revenue Service to report any failure to receive such payment.''. (b) Definition of Deficiency.--Section 6211(b)(4)(A) of such Code is amended by striking ``and 6433'' and inserting ``6433, and 6436''. (c) Treatment of Certain Possessions.-- (1) Payments to possessions with mirror code tax systems.-- The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (2) Payments to other possessions.--The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (3) Inclusion of administrative expenses.--The Secretary of the Treasury shall pay to each possession of the United States to which the Secretary makes a payment under paragraph (1) or (2) an amount equal to the lesser of-- (A) the increase (if any) of the administrative expenses of such possession-- (i) in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and (ii) in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or (B) $500,000 ($10,000,000 in the case of Puerto Rico). The amount described in subparagraph (A) shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (4) Coordination with credit allowed against united states income taxes.--No credit shall be allowed against United States income taxes under section 6436 of such Code (as added by this section), nor shall any credit or refund be made or allowed under subsection (i) of such section, to any person-- (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (2). (5) Mirror code tax system.--For purposes of this subsection, the term ``mirror code tax system'' means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (6) Treatment of payments.--For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (d) Clerical Amendment.--The table of sections for subchapter B of chapter 65 of subtitle F of such Code is amended by adding at the end the following new item: ``Sec. 6436. Individual tariff refund credit.''. (e) Conforming Amendment.--Section 1324(b)(2) of title 31, United States Code, is amended by striking ``or 7527A'' and inserting ``7527A, or 6436''. (f) Effective Date.--The amendments made by this sections shall apply to taxable years beginning after December 31, 2024. SEC. 2. EXCISE TAX ON CERTAIN TARIFF REFUNDS. (a) In General.--Chapter 42 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter: ``Subchapter I--Excise Tax on Certain Tariff Refunds ``Sec. 4969. Excise tax on certain tariff refunds. ``SEC. 4969. EXCISE TAX ON CERTAIN TARIFF REFUNDS. ``(a) In General.--There is hereby imposed on each covered taxpayer for the taxable year a tax in an amount equal to 100 percent of the non-qualifying tariff refunds received by such taxpayer. ``(b) Exception for Costs Not Passed On to Consumers.-- ``(1) In general.--Subsection (a) shall not apply with respect to a covered taxpayer if such taxpayer can demonstrate that any increase in price of products sold by the taxpayer during the covered period did not exceed 50 percent of the amount of the tariffs imposed on such products on any input used by the taxpayer to produce such products. ``(2) Covered period.--For purposes of paragraph (1), the term `covered period' means the period beginning on January 20, 2025, and ending on the date on which a covered court order is issued. ``(3) Treatment of price increases attributable to inflation.--For purposes of paragraph (1), the amount of the increase in the retail price of any product shall be determined without regard to so much of such increase as is attributable to inflation. ``(c) Definitions.--For purposes of this section-- ``(1) Covered court order.--The term `covered court order' has the meaning given such term in section 6436. ``(2) Covered taxpayer.--The term `covered taxpayer' means a corporation or taxpayer which does not meet the gross receipts test of section 448(c), determined by substituting `$1,000,000,000' for `$25,000,000' in paragraph (1) thereof. ``(3) Non-qualifying tariff refund.--For purposes of this section, the term `non-qualifying tariff refund' means a repayment made pursuant to a covered court order of tariff revenues which were collected from the taxpayer in the course of the trade or business of such taxpayer.''. (b) Clerical Amendment.--The table of subchapters for chapter 42 of such Code is amended by adding at the end the following new item: ``I. Excise Tax on Certain Tariff Refunds''. (c) Effective Date.--The amendments made by this section shall apply to amounts received after December 31, 2025. <all>\n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n  \"pl_ai_title\": \"Zwrot pieniędzy z nielegalnych ceł bezpośrednio dla obywateli\",\n  \"pl_summary\": \"Ustawa wprowadza mechanizm oddawania pieniędzy obywatelom, jeśli sądy uznają nałożone cła za nielegalne. Zamiast trafiać do dużych firm, środki z odzyskanych ceł zostaną rozdzielone bezpośrednio między gospodarstwa domowe w formie ulgi podatkowej lub szybkiej wypłaty.\",\n  \"pl_key_points\": [\n    \"Bezpośrednie wypłaty dla obywateli w przypadku unieważnienia ceł przez sąd.\",\n    \"Kwota zwrotu zależy od liczby osób w gospodarstwie domowym, w tym dzieci i małżonków.\",\n    \"Duże firmy o przychodach powyżej 1 mld USD muszą oddać państwu 100% zwrotu ceł, jeśli wcześniej przerzuciły ich koszty na klientów.\",\n    \"Pieniądze będą wypłacane automatycznie przez urząd skarbowy (IRS) tak szybko, jak to możliwe po wyroku sądu.\"\n  ],\n  \"eng_ai_title\": \"Direct Tariff Refunds for Individuals and Families\",\n  \"eng_summary\": \"This bill creates a system to return money from illegal tariffs directly to citizens instead of large corporations. If a court rules a tariff was unlawful, the collected money will be distributed as tax credits or direct payments to households.\",\n  \"eng_key_points\": [\n    \"Citizens receive direct payments if courts strike down illegal tariffs.\",\n    \"Refund amounts are calculated based on the total number of people in your household.\",\n    \"Large corporations must pay back 100% of their tariff refunds if they passed costs on to consumers.\",\n    \"Payments will be issued automatically as advanced refunds to speed up the process for taxpayers.\"\n  ],\n  \"de_ai_title\": \"Direkte Rückerstattung unrechtmäßiger Zölle an die Bürger\",\n  \"de_summary\": \"Dieses Gesetz sieht vor, dass Einnahmen aus für rechtswidrig erklärten Zöllen direkt an die Bürger zurückgegeben werden. Anstatt dass Großunternehmen profitieren, wird das Geld pro Kopf an Haushalte verteilt.\",\n  \"de_key_points\": [\n    \"Bürger erhalten Direktzahlungen, wenn Zölle gerichtlich für ungültig erklärt werden.\",\n    \"Die Höhe der Rückerstattung richtet sich nach der Anzahl der Haushaltsmitglieder.\",\n    \"Großunternehmen müssen Rückerstattungen zu 100 % versteuern, wenn sie die Zollkosten an Kunden weitergegeben haben.\",\n    \"Die Auszahlung erfolgt automatisch und so schnell wie möglich durch das Finanzamt.\"\n  ],\n  \"fr_ai_title\": \"Remboursement direct des tarifs douaniers illégaux aux citoyens\",\n  \"fr_summary\": \"Ce projet de loi crée un crédit d'impôt pour redistribuer aux citoyens les recettes des tarifs douaniers jugés illégaux par les tribunaux. L'objectif est de rendre l'argent directement aux ménages plutôt qu'aux grandes entreprises.\",\n  \"fr_key_points\": [\n    \"Versements directs aux citoyens si un tribunal annule des tarifs douaniers imposés illégalement.\",\n    \"Le montant du remboursement dépend du nombre de personnes vivant dans le foyer.\",\n    \"Les grandes entreprises doivent rendre leurs remboursements si elles ont augmenté leurs prix pour les consommateurs.\",\n    \"Les fonds seront envoyés automatiquement sous forme de remboursement anticipé par le fisc.\"\n  ],\n  \"es_ai_title\": \"Reembolso directo de aranceles ilegales para los ciudadanos\",\n  \"es_summary\": \"Esta ley establece un mecanismo para devolver el dinero de aranceles declarados ilegales directamente a los ciudadanos. En lugar de beneficiar a grandes corporaciones, los fondos se repartirán entre los hogares como créditos fiscales.\",\n  \"es_key_points\": [\n    \"Pagos directos a los ciudadanos si los tribunales anulan aranceles impuestos ilegalmente.\",\n    \"El monto del reembolso se calcula según el número de personas en el hogar del contribuyente.\",\n    \"Las grandes empresas perderán sus reembolsos si trasladaron los costos de los aranceles a los consumidores.\",\n    \"El dinero se enviará automáticamente y de la forma más rápida posible tras la orden judicial.\"\n  ],\n  \"it_ai_title\": \"Rimborso diretto dei dazi doganali illegali ai cittadini\",\n  \"it_summary\": \"Questa legge introduce un sistema per restituire ai cittadini i proventi dei dazi doganali dichiarati illegali dai tribunali. I fondi saranno distribuiti direttamente alle famiglie sotto forma di credito d'imposta o pagamento rapido.\",\n  \"it_key_points\": [\n    \"Pagamenti diretti ai cittadini in caso di annullamento giudiziario di dazi illegittimi.\",\n    \"L'importo del rimborso è basato sul numero di componenti del nucleo familiare.\",\n    \"Le grandi aziende devono restituire i rimborsi se hanno scaricato i costi dei dazi sui consumatori.\",\n    \"I pagamenti saranno effettuati automaticamente dall'IRS nel minor tempo possibile.\"\n  ],\n  \"nl_ai_title\": \"Directe terugbetaling van onwettige invoertarieven aan burgers\",\n  \"nl_summary\": \"Deze wet regelt dat inkomsten uit onwettig verklaarde invoertarieven rechtstreeks aan burgers worden teruggegeven. In plaats van naar grote bedrijven, gaat het geld naar huishoudens via een belastingvoordeel of directe betaling.\",\n  \"nl_key_points\": [\n    \"Directe betalingen aan burgers als de rechter invoertarieven onwettig verklaart.\",\n    \"De hoogte van de teruggaaf hangt af van het aantal personen in het huishouden.\",\n    \"Grote bedrijven moeten hun teruggaaf inleveren als ze de kosten hebben doorberekend aan de klant.\",\n    \"Het geld wordt automatisch en zo snel mogelijk uitgekeerd door de belastingdienst.\"\n  ],\n  \"pt_ai_title\": \"Reembolso direto de tarifas alfandegárias ilegais aos cidadãos\",\n  \"pt_summary\": \"Esta lei cria um mecanismo para devolver o dinheiro de tarifas consideradas ilegais diretamente aos cidadãos. Em vez de beneficiar grandes empresas, os fundos serão distribuídos pelas famílias como crédito fiscal.\",\n  \"pt_key_points\": [\n    \"Pagamentos diretos aos cidadãos se os tribunais anularem tarifas impostas ilegalmente.\",\n    \"O valor do reembolso baseia-se no número de pessoas que compõem o agregado familiar.\",\n    \"Grandes empresas devem devolver 100% dos reembolsos se tiverem repassado os custos aos consumidores.\",\n    \"O dinheiro será enviado automaticamente e o mais rapidamente possível após a decisão judicial.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\",\n    \"Courts and Law\"\n  ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n  \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n  \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n  \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n  \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n  \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n  \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n  \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n  \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n  \"category\": [\"...\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Zwrot pieniędzy z nielegalnych ceł bezpośrednio dla obywateli\",\n  \"pl_summary\": \"Ustawa wprowadza mechanizm oddawania pieniędzy obywatelom, jeśli sądy uznają nałożone cła za nielegalne. Środki z odzyskanych ceł zostaną rozdzielone bezpośrednio między gospodarstwa domowe w formie ulgi podatkowej lub szybkiej wypłaty.\",\n  \"pl_key_points\": [\n    \"Bezpośrednie wypłaty dla obywateli w przypadku unieważnienia ceł przez sąd.\",\n    \"Kwota zwrotu zależy od liczby osób w gospodarstwie domowym, w tym dzieci i małżonków.\",\n    \"Duże firmy o przychodach powyżej 1 mld USD muszą zapłacić 100% podatku akcyzowego od zwrotu ceł, chyba że udowodnią, że nie przerzuciły ich kosztów na klientów.\",\n    \"Pieniądze będą wypłacane automatycznie przez urząd skarbowy (IRS) tak szybko, jak to możliwe po wyroku sądu.\"\n  ],\n  \"eng_ai_title\": \"Direct Tariff Refunds for Individuals and Families\",\n  \"eng_summary\": \"This bill creates a system to return money from illegal tariffs directly to citizens. If a court rules a tariff was unlawful, the collected money will be distributed as tax credits or direct payments to households.\",\n  \"eng_key_points\": [\n    \"Citizens receive direct payments if courts strike down illegal tariffs.\",\n    \"Refund amounts are calculated based on the total number of people in your household.\",\n    \"Large corporations with gross receipts over $1 billion face a 100% excise tax on tariff refunds unless they prove they did not pass costs on to consumers.\",\n    \"Payments will be issued automatically as advanced refunds to speed up the process for taxpayers.\"\n  ],\n  \"de_ai_title\": \"Direkte Rückerstattung unrechtmäßiger Zölle an die Bürger\",\n  \"de_summary\": \"Dieses Gesetz sieht vor, dass Einnahmen aus für rechtswidrig erklärten Zöllen direkt an die Bürger zurückgegeben werden. Das Geld wird pro Kopf an Haushalte verteilt.\",\n  \"de_key_points\": [\n    \"Bürger erhalten Direktzahlungen, wenn Zölle gerichtlich für ungültig erklärt werden.\",\n    \"Die Höhe der Rückerstattung richtet sich nach der Anzahl der Haushaltsmitglieder.\",\n    \"Großunternehmen mit Einnahmen über 1 Milliarde USD müssen eine 100%ige Verbrauchsteuer auf Rückerstattungen zahlen, es sei denn, sie beweisen, dass sie die Kosten nicht an Kunden weitergegeben haben.\",\n    \"Die Auszahlung erfolgt automatisch und so schnell wie möglich durch das Finanzamt.\"\n  ],\n  \"fr_ai_title\": \"Remboursement direct des tarifs douaniers illégaux aux citoyens\",\n  \"fr_summary\": \"Ce projet de loi crée un crédit d'impôt pour redistribuer aux citoyens les recettes des tarifs douaniers jugés illégaux par les tribunaux. L'objectif est de rendre l'argent directement aux ménages.\",\n  \"fr_key_points\": [\n    \"Versements directs aux citoyens si un tribunal annule des tarifs douaniers imposés illégalement.\",\n    \"Le montant du remboursement dépend du nombre de personnes vivant dans le foyer.\",\n    \"Les grandes entreprises dont les recettes dépassent 1 milliard de dollars sont soumises à une taxe d'accise de 100 % sur les remboursements, sauf si elles prouvent qu'elles n'ont pas répercuté les coûts sur les consommateurs.\",\n    \"Les fonds seront envoyés automatiquement sous forme de remboursement anticipé par le fisc.\"\n  ],\n  \"es_ai_title\": \"Reembolso directo de aranceles ilegales para los ciudadanos\",\n  \"es_summary\": \"Esta ley establece un mecanismo para devolver el dinero de aranceles declarados ilegales directamente a los ciudadanos. Los fondos se repartirán entre los hogares como créditos fiscales.\",\n  \"es_key_points\": [\n    \"Pagos directos a los ciudadanos si los tribunales anulan aranceles impuestos ilegalmente.\",\n    \"El monto del reembolso se calcula según el número de personas en el hogar del contribuyente.\",\n    \"Las grandes empresas con ingresos superiores a 1.000 millones de dólares enfrentan un impuesto especial del 100% sobre los reembolsos, a menos que demuestren que no trasladaron los costos a los consumidores.\",\n    \"El dinero se enviará automáticamente y de la forma más rápida posible tras la orden judicial.\"\n  ],\n  \"it_ai_title\": \"Rimborso diretto dei dazi doganali illegali ai cittadini\",\n  \"it_summary\": \"Questa legge introduce un sistema per restituire ai cittadini i proventi dei dazi doganali dichiarati illegali dai tribunali. I fondi saranno distribuiti direttamente alle famiglie sotto forma di credito d'imposta o pagamento rapido.\",\n  \"it_key_points\": [\n    \"Pagamenti diretti ai cittadini in caso di annullamento giudiziario di dazi illegittimi.\",\n    \"L'importo del rimborso è basato sul numero di componenti del nucleo familiare.\",\n    \"Le grandi aziende con ricavi superiori a 1 miliardo di dollari sono soggette a un'accisa del 100% sui rimborsi, a meno che non dimostrino di non aver scaricato i costi sui consumatori.\",\n    \"I pagamenti saranno effettuati automaticamente dall'IRS nel minor tempo possibile.\"\n  ],\n  \"nl_ai_title\": \"Directe terugbetaling van onwettige invoertarieven aan burgers\",\n  \"nl_summary\": \"Deze wet regelt dat inkomsten uit onwettig verklaarde invoertarieven rechtstreeks aan burgers worden teruggegeven. Het geld gaat naar huishoudens via een belastingvoordeel of directe betaling.\",\n  \"nl_key_points\": [\n    \"Directe betalingen aan burgers als de rechter invoertarieven onwettig verklaart.\",\n    \"De hoogte van de teruggaaf hangt af van het aantal personen in het huishouden.\",\n    \"Grote bedrijven met een omzet van meer dan 1 miljard dollar betalen 100% accijns over teruggaven, tenzij ze bewijzen dat ze de kosten niet hebben doorberekend aan de klant.\",\n    \"Het geld wordt automatisch en zo snel mogelijk uitgekeerd door de belastingdienst.\"\n  ],\n  \"pt_ai_title\": \"Reembolso direto de tarifas alfandegárias ilegais aos cidadãos\",\n  \"pt_summary\": \"Esta lei cria um mecanismo para devolver o dinheiro de tarifas consideradas ilegais diretamente aos cidadãos. Os fundos serão distribuídos pelas famílias como crédito fiscal.\",\n  \"pt_key_points\": [\n    \"Pagamentos diretos aos cidadãos se os tribunais anularem tarifas impostas ilegalmente.\",\n    \"O valor do reembolso baseia-se no número de pessoas que compõem o agregado familiar.\",\n    \"Grandes empresas com receitas superiores a 1 bilhão de dólares enfrentam um imposto especial de consumo de 100% sobre os reembolsos, a menos que provem que não repassaram os custos aos consumidores.\",\n    \"O dinheiro será enviado automaticamente e o mais rapidamente possível após a decisão judicial.\"\n  ],\n  \"category\": [\n    \"Taxes\",\n    \"Economy\",\n    \"Courts and Law\"\n  ]\n}"
    },
    {
      "timestamp": "2026-03-12T12:29:20.760Z",
      "source_url": "https://www.congress.gov/119/bills/hr7636/BILLS-119hr7636ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7636 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7636 To amend the Internal Revenue Code of 1986 to establish the individual tariff refund credit. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 20, 2026 Mr. Thompson of California introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish the individual tariff refund credit. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. INDIVIDUAL TARIFF REFUND CREDIT. (a) In General.--Subchapter B of chapter 65 of subtitle F of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6436. INDIVIDUAL TARIFF REFUND CREDIT. ``(a) In General.--In the case of an eligible individual, there shall be allowed a credit against the tax imposed by subtitle A for the covered taxable year in an amount equal to the applicable tariff refund amount. ``(b) Treatment of Credit.--The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. ``(c) Eligible Individual.--For purposes of this section, the term `eligible individual' means any individual who, on the date on which any covered court order is issued, is an individual other than-- ``(1) any nonresident alien individual, ``(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and ``(3) an estate or trust. ``(d) Covered Taxable Year.--For purposes of this section, the term `covered taxable year' means, with respect to an individual, the most recent taxable year of such individual ending before the date on which a covered court order is issued. ``(e) Covered Court Order.-- ``(1) In general.--For purposes of this section, the term `covered court order' means a final court order which requires the Federal Government to repay tariff revenues collected pursuant to an unlawfully imposed tariff. ``(2) Unlawful tariff.--For purposes of paragraph (1), the term `unlawful tariff' means a tariff imposed unlawfully after January 20, 2025, and before the date of the enactment of this section. ``(f) Covered Tariff Revenues.--For purposes of this section, the term `covered tariff revenues' means the aggregate amount of tariff revenues required to be repaid by the Federal Government pursuant to a covered court order. ``(g) Applicable Tariff Refund Amount.-- ``(1) In general.--For purposes of subsection (a), the term `applicable tariff refund amount' means, with respect to any individual, an amount equal to-- ``(A) the individual tariff refund amount, multiplied by ``(B) the number of individuals in such individual's household. ``(2) Household.--For purposes of this subsection, the number of individuals in an individual's household for any taxable year is equal to the sum of-- ``(A) 1 (2 in the case of a joint return), plus ``(B) the number of dependents of the individual for such taxable year. ``(3) Individual tariff refund amount.--The term `tariff refund amount' means the amount that the Secretary determines is equal to the quotient of-- ``(A) the aggregate amount of covered tariff revenues, divided by ``(B) the aggregate number of individuals in the households of eligible individuals. ``(h) Coordination With Advance Refund of Credit.-- ``(1) Reduction of refundable credit.--The amount of the credit which would (but for this paragraph) be allowable under subsection (a) shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the individual (or, except as otherwise provided by the Secretary, any dependent of the individual) under subsection (i). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1). ``(2) Joint returns.--Except as otherwise provided by the Secretary, in the case of a refund or credit made or allowed under subsection (i) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return. ``(i) Advanced Payment.-- ``(1) In general.--Each eligible individual shall be treated as having made a payment against the tax imposed by chapter 1 for the covered taxable year in an amount equal to the amount of the credit allowed to such individual under subsection (a) for such covered taxable year. ``(2) Timing of payment.--The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this subsection as rapidly as possible. ``(3) No interest.--No interest shall be allowed on any overpayments attributable to this subsection. ``(4) Notice to taxpayer.--Not later than 15 days after the date on which the Secretary distributed any payment to an eligible individual pursuant to this subsection, notice shall be sent by mail to such individual's last known address. Such notice shall indicate the method by which such payment was made, the amount of such payment, and a phone number for the appropriate point of contact at the Internal Revenue Service to report any failure to receive such payment.''. (b) Definition of Deficiency.--Section 6211(b)(4)(A) of such Code is amended by striking ``and 6433'' and inserting ``6433, and 6436''. (c) Treatment of Certain Possessions.-- (1) Payments to possessions with mirror code tax systems.-- The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (2) Payments to other possessions.--The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (3) Inclusion of administrative expenses.--The Secretary of the Treasury shall pay to each possession of the United States to which the Secretary makes a payment under paragraph (1) or (2) an amount equal to the lesser of-- (A) the increase (if any) of the administrative expenses of such possession-- (i) in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and (ii) in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or (B) $500,000 ($10,000,000 in the case of Puerto Rico). The amount described in subparagraph (A) shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (4) Coordination with credit allowed against united states income taxes.--No credit shall be allowed against United States income taxes under section 6436 of such Code (as added by this section), nor shall any credit or refund be made or allowed under subsection (i) of such section, to any person-- (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (2). (5) Mirror code tax system.--For purposes of this subsection, the term ``mirror code tax system'' means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (6) Treatment of payments.--For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (d) Clerical Amendment.--The table of sections for subchapter B of chapter 65 of subtitle F of such Code is amended by adding at the end the following new item: ``Sec. 6436. Individual tariff refund credit.''. (e) Conforming Amendment.--Section 1324(b)(2) of title 31, United States Code, is amended by striking ``or 7527A'' and inserting ``7527A, or 6436''. (f) Effective Date.--The amendments made by this sections shall apply to taxable years beginning after December 31, 2024. SEC. 2. EXCISE TAX ON CERTAIN TARIFF REFUNDS. (a) In General.--Chapter 42 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter: ``Subchapter I--Excise Tax on Certain Tariff Refunds ``Sec. 4969. Excise tax on certain tariff refunds. ``SEC. 4969. EXCISE TAX ON CERTAIN TARIFF REFUNDS. ``(a) In General.--There is hereby imposed on each covered taxpayer for the taxable year a tax in an amount equal to 100 percent of the non-qualifying tariff refunds received by such taxpayer. ``(b) Exception for Costs Not Passed On to Consumers.-- ``(1) In general.--Subsection (a) shall not apply with respect to a covered taxpayer if such taxpayer can demonstrate that any increase in price of products sold by the taxpayer during the covered period did not exceed 50 percent of the amount of the tariffs imposed on such products on any input used by the taxpayer to produce such products. ``(2) Covered period.--For purposes of paragraph (1), the term `covered period' means the period beginning on January 20, 2025, and ending on the date on which a covered court order is issued. ``(3) Treatment of price increases attributable to inflation.--For purposes of paragraph (1), the amount of the increase in the retail price of any product shall be determined without regard to so much of such increase as is attributable to inflation. ``(c) Definitions.--For purposes of this section-- ``(1) Covered court order.--The term `covered court order' has the meaning given such term in section 6436. ``(2) Covered taxpayer.--The term `covered taxpayer' means a corporation or taxpayer which does not meet the gross receipts test of section 448(c), determined by substituting `$1,000,000,000' for `$25,000,000' in paragraph (1) thereof. ``(3) Non-qualifying tariff refund.--For purposes of this section, the term `non-qualifying tariff refund' means a repayment made pursuant to a covered court order of tariff revenues which were collected from the taxpayer in the course of the trade or business of such taxpayer.''. (b) Clerical Amendment.--The table of subchapters for chapter 42 of such Code is amended by adding at the end the following new item: ``I. Excise Tax on Certain Tariff Refunds''. (c) Effective Date.--The amendments made by this section shall apply to amounts received after December 31, 2025. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Direct Tariff Refunds for Individuals and Families\nSummary: This bill creates a system to return money from illegal tariffs directly to citizens instead of large corporations. If a court rules a tariff was unlawful, the collected money will be distributed as tax credits or direct payments to households.\nKey Points: Citizens receive direct payments if courts strike down illegal tariffs., Refund amounts are calculated based on the total number of people in your household., Large corporations must pay back 100% of their tariff refunds if they passed costs on to consumers., Payments will be issued automatically as advanced refunds to speed up the process for taxpayers.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-03-12T12:16:48.574Z",
      "source_url": "https://www.congress.gov/119/bills/hr7636/BILLS-119hr7636ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7636 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7636 To amend the Internal Revenue Code of 1986 to establish the individual tariff refund credit. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 20, 2026 Mr. Thompson of California introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish the individual tariff refund credit. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. INDIVIDUAL TARIFF REFUND CREDIT. (a) In General.--Subchapter B of chapter 65 of subtitle F of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6436. INDIVIDUAL TARIFF REFUND CREDIT. ``(a) In General.--In the case of an eligible individual, there shall be allowed a credit against the tax imposed by subtitle A for the covered taxable year in an amount equal to the applicable tariff refund amount. ``(b) Treatment of Credit.--The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. ``(c) Eligible Individual.--For purposes of this section, the term `eligible individual' means any individual who, on the date on which any covered court order is issued, is an individual other than-- ``(1) any nonresident alien individual, ``(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and ``(3) an estate or trust. ``(d) Covered Taxable Year.--For purposes of this section, the term `covered taxable year' means, with respect to an individual, the most recent taxable year of such individual ending before the date on which a covered court order is issued. ``(e) Covered Court Order.-- ``(1) In general.--For purposes of this section, the term `covered court order' means a final court order which requires the Federal Government to repay tariff revenues collected pursuant to an unlawfully imposed tariff. ``(2) Unlawful tariff.--For purposes of paragraph (1), the term `unlawful tariff' means a tariff imposed unlawfully after January 20, 2025, and before the date of the enactment of this section. ``(f) Covered Tariff Revenues.--For purposes of this section, the term `covered tariff revenues' means the aggregate amount of tariff revenues required to be repaid by the Federal Government pursuant to a covered court order. ``(g) Applicable Tariff Refund Amount.-- ``(1) In general.--For purposes of subsection (a), the term `applicable tariff refund amount' means, with respect to any individual, an amount equal to-- ``(A) the individual tariff refund amount, multiplied by ``(B) the number of individuals in such individual's household. ``(2) Household.--For purposes of this subsection, the number of individuals in an individual's household for any taxable year is equal to the sum of-- ``(A) 1 (2 in the case of a joint return), plus ``(B) the number of dependents of the individual for such taxable year. ``(3) Individual tariff refund amount.--The term `tariff refund amount' means the amount that the Secretary determines is equal to the quotient of-- ``(A) the aggregate amount of covered tariff revenues, divided by ``(B) the aggregate number of individuals in the households of eligible individuals. ``(h) Coordination With Advance Refund of Credit.-- ``(1) Reduction of refundable credit.--The amount of the credit which would (but for this paragraph) be allowable under subsection (a) shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the individual (or, except as otherwise provided by the Secretary, any dependent of the individual) under subsection (i). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1). ``(2) Joint returns.--Except as otherwise provided by the Secretary, in the case of a refund or credit made or allowed under subsection (i) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return. ``(i) Advanced Payment.-- ``(1) In general.--Each eligible individual shall be treated as having made a payment against the tax imposed by chapter 1 for the covered taxable year in an amount equal to the amount of the credit allowed to such individual under subsection (a) for such covered taxable year. ``(2) Timing of payment.--The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this subsection as rapidly as possible. ``(3) No interest.--No interest shall be allowed on any overpayments attributable to this subsection. ``(4) Notice to taxpayer.--Not later than 15 days after the date on which the Secretary distributed any payment to an eligible individual pursuant to this subsection, notice shall be sent by mail to such individual's last known address. Such notice shall indicate the method by which such payment was made, the amount of such payment, and a phone number for the appropriate point of contact at the Internal Revenue Service to report any failure to receive such payment.''. (b) Definition of Deficiency.--Section 6211(b)(4)(A) of such Code is amended by striking ``and 6433'' and inserting ``6433, and 6436''. (c) Treatment of Certain Possessions.-- (1) Payments to possessions with mirror code tax systems.-- The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (2) Payments to other possessions.--The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (3) Inclusion of administrative expenses.--The Secretary of the Treasury shall pay to each possession of the United States to which the Secretary makes a payment under paragraph (1) or (2) an amount equal to the lesser of-- (A) the increase (if any) of the administrative expenses of such possession-- (i) in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and (ii) in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or (B) $500,000 ($10,000,000 in the case of Puerto Rico). The amount described in subparagraph (A) shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (4) Coordination with credit allowed against united states income taxes.--No credit shall be allowed against United States income taxes under section 6436 of such Code (as added by this section), nor shall any credit or refund be made or allowed under subsection (i) of such section, to any person-- (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (2). (5) Mirror code tax system.--For purposes of this subsection, the term ``mirror code tax system'' means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (6) Treatment of payments.--For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (d) Clerical Amendment.--The table of sections for subchapter B of chapter 65 of subtitle F of such Code is amended by adding at the end the following new item: ``Sec. 6436. Individual tariff refund credit.''. (e) Conforming Amendment.--Section 1324(b)(2) of title 31, United States Code, is amended by striking ``or 7527A'' and inserting ``7527A, or 6436''. (f) Effective Date.--The amendments made by this sections shall apply to taxable years beginning after December 31, 2024. SEC. 2. EXCISE TAX ON CERTAIN TARIFF REFUNDS. (a) In General.--Chapter 42 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter: ``Subchapter I--Excise Tax on Certain Tariff Refunds ``Sec. 4969. Excise tax on certain tariff refunds. ``SEC. 4969. EXCISE TAX ON CERTAIN TARIFF REFUNDS. ``(a) In General.--There is hereby imposed on each covered taxpayer for the taxable year a tax in an amount equal to 100 percent of the non-qualifying tariff refunds received by such taxpayer. ``(b) Exception for Costs Not Passed On to Consumers.-- ``(1) In general.--Subsection (a) shall not apply with respect to a covered taxpayer if such taxpayer can demonstrate that any increase in price of products sold by the taxpayer during the covered period did not exceed 50 percent of the amount of the tariffs imposed on such products on any input used by the taxpayer to produce such products. ``(2) Covered period.--For purposes of paragraph (1), the term `covered period' means the period beginning on January 20, 2025, and ending on the date on which a covered court order is issued. ``(3) Treatment of price increases attributable to inflation.--For purposes of paragraph (1), the amount of the increase in the retail price of any product shall be determined without regard to so much of such increase as is attributable to inflation. ``(c) Definitions.--For purposes of this section-- ``(1) Covered court order.--The term `covered court order' has the meaning given such term in section 6436. ``(2) Covered taxpayer.--The term `covered taxpayer' means a corporation or taxpayer which does not meet the gross receipts test of section 448(c), determined by substituting `$1,000,000,000' for `$25,000,000' in paragraph (1) thereof. ``(3) Non-qualifying tariff refund.--For purposes of this section, the term `non-qualifying tariff refund' means a repayment made pursuant to a covered court order of tariff revenues which were collected from the taxpayer in the course of the trade or business of such taxpayer.''. (b) Clerical Amendment.--The table of subchapters for chapter 42 of such Code is amended by adding at the end the following new item: ``I. Excise Tax on Certain Tariff Refunds''. (c) Effective Date.--The amendments made by this section shall apply to amounts received after December 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Zwrot pieniędzy z nielegalnych ceł bezpośrednio dla obywateli\",\n  \"pl_summary\": \"Ustawa wprowadza mechanizm oddawania pieniędzy obywatelom, jeśli sądy uznają nałożone cła za nielegalne. Zamiast trafiać do dużych firm, środki z odzyskanych ceł zostaną rozdzielone bezpośrednio między gospodarstwa domowe w formie ulgi podatkowej lub szybkiej wypłaty.\",\n  \"pl_key_points\": [\n    \"Bezpośrednie wypłaty dla obywateli w przypadku unieważnienia ceł przez sąd.\",\n    \"Kwota zwrotu zależy od liczby osób w gospodarstwie domowym, w tym dzieci i małżonków.\",\n    \"Duże firmy o przychodach powyżej 1 mld USD muszą oddać państwu 100% zwrotu ceł, jeśli wcześniej przerzuciły ich koszty na klientów.\",\n    \"Pieniądze będą wypłacane automatycznie przez urząd skarbowy (IRS) tak szybko, jak to możliwe po wyroku sądu.\"\n  ],\n  \"eng_ai_title\": \"Direct Tariff Refunds for Individuals and Families\",\n  \"eng_summary\": \"This bill creates a system to return money from illegal tariffs directly to citizens instead of large corporations. If a court rules a tariff was unlawful, the collected money will be distributed as tax credits or direct payments to households.\",\n  \"eng_key_points\": [\n    \"Citizens receive direct payments if courts strike down illegal tariffs.\",\n    \"Refund amounts are calculated based on the total number of people in your household.\",\n    \"Large corporations must pay back 100% of their tariff refunds if they passed costs on to consumers.\",\n    \"Payments will be issued automatically as advanced refunds to speed up the process for taxpayers.\"\n  ],\n  \"de_ai_title\": \"Direkte Rückerstattung unrechtmäßiger Zölle an die Bürger\",\n  \"de_summary\": \"Dieses Gesetz sieht vor, dass Einnahmen aus für rechtswidrig erklärten Zöllen direkt an die Bürger zurückgegeben werden. Anstatt dass Großunternehmen profitieren, wird das Geld pro Kopf an Haushalte verteilt.\",\n  \"de_key_points\": [\n    \"Bürger erhalten Direktzahlungen, wenn Zölle gerichtlich für ungültig erklärt werden.\",\n    \"Die Höhe der Rückerstattung richtet sich nach der Anzahl der Haushaltsmitglieder.\",\n    \"Großunternehmen müssen Rückerstattungen zu 100 % versteuern, wenn sie die Zollkosten an Kunden weitergegeben haben.\",\n    \"Die Auszahlung erfolgt automatisch und so schnell wie möglich durch das Finanzamt.\"\n  ],\n  \"fr_ai_title\": \"Remboursement direct des tarifs douaniers illégaux aux citoyens\",\n  \"fr_summary\": \"Ce projet de loi crée un crédit d'impôt pour redistribuer aux citoyens les recettes des tarifs douaniers jugés illégaux par les tribunaux. L'objectif est de rendre l'argent directement aux ménages plutôt qu'aux grandes entreprises.\",\n  \"fr_key_points\": [\n    \"Versements directs aux citoyens si un tribunal annule des tarifs douaniers imposés illégalement.\",\n    \"Le montant du remboursement dépend du nombre de personnes vivant dans le foyer.\",\n    \"Les grandes entreprises doivent rendre leurs remboursements si elles ont augmenté leurs prix pour les consommateurs.\",\n    \"Les fonds seront envoyés automatiquement sous forme de remboursement anticipé par le fisc.\"\n  ],\n  \"es_ai_title\": \"Reembolso directo de aranceles ilegales para los ciudadanos\",\n  \"es_summary\": \"Esta ley establece un mecanismo para devolver el dinero de aranceles declarados ilegales directamente a los ciudadanos. En lugar de beneficiar a grandes corporaciones, los fondos se repartirán entre los hogares como créditos fiscales.\",\n  \"es_key_points\": [\n    \"Pagos directos a los ciudadanos si los tribunales anulan aranceles impuestos ilegalmente.\",\n    \"El monto del reembolso se calcula según el número de personas en el hogar del contribuyente.\",\n    \"Las grandes empresas perderán sus reembolsos si trasladaron los costos de los aranceles a los consumidores.\",\n    \"El dinero se enviará automáticamente y de la forma más rápida posible tras la orden judicial.\"\n  ],\n  \"it_ai_title\": \"Rimborso diretto dei dazi doganali illegali ai cittadini\",\n  \"it_summary\": \"Questa legge introduce un sistema per restituire ai cittadini i proventi dei dazi doganali dichiarati illegali dai tribunali. I fondi saranno distribuiti direttamente alle famiglie sotto forma di credito d'imposta o pagamento rapido.\",\n  \"it_key_points\": [\n    \"Pagamenti diretti ai cittadini in caso di annullamento giudiziario di dazi illegittimi.\",\n    \"L'importo del rimborso è basato sul numero di componenti del nucleo familiare.\",\n    \"Le grandi aziende devono restituire i rimborsi se hanno scaricato i costi dei dazi sui consumatori.\",\n    \"I pagamenti saranno effettuati automaticamente dall'IRS nel minor tempo possibile.\"\n  ],\n  \"nl_ai_title\": \"Directe terugbetaling van onwettige invoertarieven aan burgers\",\n  \"nl_summary\": \"Deze wet regelt dat inkomsten uit onwettig verklaarde invoertarieven rechtstreeks aan burgers worden teruggegeven. In plaats van naar grote bedrijven, gaat het geld naar huishoudens via een belastingvoordeel of directe betaling.\",\n  \"nl_key_points\": [\n    \"Directe betalingen aan burgers als de rechter invoertarieven onwettig verklaart.\",\n    \"De hoogte van de teruggaaf hangt af van het aantal personen in het huishouden.\",\n    \"Grote bedrijven moeten hun teruggaaf inleveren als ze de kosten hebben doorberekend aan de klant.\",\n    \"Het geld wordt automatisch en zo snel mogelijk uitgekeerd door de belastingdienst.\"\n  ],\n  \"pt_ai_title\": \"Reembolso direto de tarifas alfandegárias ilegais aos cidadãos\",\n  \"pt_summary\": \"Esta lei cria um mecanismo para devolver o dinheiro de tarifas consideradas ilegais diretamente aos cidadãos. Em vez de beneficiar grandes empresas, os fundos serão distribuídos pelas famílias como crédito fiscal.\",\n  \"pt_key_points\": [\n    \"Pagamentos diretos aos cidadãos se os tribunais anularem tarifas impostas ilegalmente.\",\n    \"O valor do reembolso baseia-se no número de pessoas que compõem o agregado familiar.\",\n    \"Grandes empresas devem devolver 100% dos reembolsos se tiverem repassado os custos aos consumidores.\",\n    \"O dinheiro será enviado automaticamente e o mais rapidamente possível após a decisão judicial.\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\", \"Courts and Law\"]\n}"
    },
    {
      "timestamp": "2026-03-10T22:21:02.862Z",
      "source_url": "https://www.congress.gov/119/bills/hr7636/BILLS-119hr7636ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7636 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7636 To amend the Internal Revenue Code of 1986 to establish the individual tariff refund credit. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 20, 2026 Mr. Thompson of California introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish the individual tariff refund credit. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. INDIVIDUAL TARIFF REFUND CREDIT. (a) In General.--Subchapter B of chapter 65 of subtitle F of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6436. INDIVIDUAL TARIFF REFUND CREDIT. ``(a) In General.--In the case of an eligible individual, there shall be allowed a credit against the tax imposed by subtitle A for the covered taxable year in an amount equal to the applicable tariff refund amount. ``(b) Treatment of Credit.--The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. ``(c) Eligible Individual.--For purposes of this section, the term `eligible individual' means any individual who, on the date on which any covered court order is issued, is an individual other than-- ``(1) any nonresident alien individual, ``(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and ``(3) an estate or trust. ``(d) Covered Taxable Year.--For purposes of this section, the term `covered taxable year' means, with respect to an individual, the most recent taxable year of such individual ending before the date on which a covered court order is issued. ``(e) Covered Court Order.-- ``(1) In general.--For purposes of this section, the term `covered court order' means a final court order which requires the Federal Government to repay tariff revenues collected pursuant to an unlawfully imposed tariff. ``(2) Unlawful tariff.--For purposes of paragraph (1), the term `unlawful tariff' means a tariff imposed unlawfully after January 20, 2025, and before the date of the enactment of this section. ``(f) Covered Tariff Revenues.--For purposes of this section, the term `covered tariff revenues' means the aggregate amount of tariff revenues required to be repaid by the Federal Government pursuant to a covered court order. ``(g) Applicable Tariff Refund Amount.-- ``(1) In general.--For purposes of subsection (a), the term `applicable tariff refund amount' means, with respect to any individual, an amount equal to-- ``(A) the individual tariff refund amount, multiplied by ``(B) the number of individuals in such individual's household. ``(2) Household.--For purposes of this subsection, the number of individuals in an individual's household for any taxable year is equal to the sum of-- ``(A) 1 (2 in the case of a joint return), plus ``(B) the number of dependents of the individual for such taxable year. ``(3) Individual tariff refund amount.--The term `tariff refund amount' means the amount that the Secretary determines is equal to the quotient of-- ``(A) the aggregate amount of covered tariff revenues, divided by ``(B) the aggregate number of individuals in the households of eligible individuals. ``(h) Coordination With Advance Refund of Credit.-- ``(1) Reduction of refundable credit.--The amount of the credit which would (but for this paragraph) be allowable under subsection (a) shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the individual (or, except as otherwise provided by the Secretary, any dependent of the individual) under subsection (i). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1). ``(2) Joint returns.--Except as otherwise provided by the Secretary, in the case of a refund or credit made or allowed under subsection (i) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return. ``(i) Advanced Payment.-- ``(1) In general.--Each eligible individual shall be treated as having made a payment against the tax imposed by chapter 1 for the covered taxable year in an amount equal to the amount of the credit allowed to such individual under subsection (a) for such covered taxable year. ``(2) Timing of payment.--The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this subsection as rapidly as possible. ``(3) No interest.--No interest shall be allowed on any overpayments attributable to this subsection. ``(4) Notice to taxpayer.--Not later than 15 days after the date on which the Secretary distributed any payment to an eligible individual pursuant to this subsection, notice shall be sent by mail to such individual's last known address. Such notice shall indicate the method by which such payment was made, the amount of such payment, and a phone number for the appropriate point of contact at the Internal Revenue Service to report any failure to receive such payment.''. (b) Definition of Deficiency.--Section 6211(b)(4)(A) of such Code is amended by striking ``and 6433'' and inserting ``6433, and 6436''. (c) Treatment of Certain Possessions.-- (1) Payments to possessions with mirror code tax systems.-- The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (2) Payments to other possessions.--The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (3) Inclusion of administrative expenses.--The Secretary of the Treasury shall pay to each possession of the United States to which the Secretary makes a payment under paragraph (1) or (2) an amount equal to the lesser of-- (A) the increase (if any) of the administrative expenses of such possession-- (i) in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and (ii) in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or (B) $500,000 ($10,000,000 in the case of Puerto Rico). The amount described in subparagraph (A) shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (4) Coordination with credit allowed against united states income taxes.--No credit shall be allowed against United States income taxes under section 6436 of such Code (as added by this section), nor shall any credit or refund be made or allowed under subsection (i) of such section, to any person-- (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (2). (5) Mirror code tax system.--For purposes of this subsection, the term ``mirror code tax system'' means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (6) Treatment of payments.--For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (d) Clerical Amendment.--The table of sections for subchapter B of chapter 65 of subtitle F of such Code is amended by adding at the end the following new item: ``Sec. 6436. Individual tariff refund credit.''. (e) Conforming Amendment.--Section 1324(b)(2) of title 31, United States Code, is amended by striking ``or 7527A'' and inserting ``7527A, or 6436''. (f) Effective Date.--The amendments made by this sections shall apply to taxable years beginning after December 31, 2024. SEC. 2. EXCISE TAX ON CERTAIN TARIFF REFUNDS. (a) In General.--Chapter 42 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter: ``Subchapter I--Excise Tax on Certain Tariff Refunds ``Sec. 4969. Excise tax on certain tariff refunds. ``SEC. 4969. EXCISE TAX ON CERTAIN TARIFF REFUNDS. ``(a) In General.--There is hereby imposed on each covered taxpayer for the taxable year a tax in an amount equal to 100 percent of the non-qualifying tariff refunds received by such taxpayer. ``(b) Exception for Costs Not Passed On to Consumers.-- ``(1) In general.--Subsection (a) shall not apply with respect to a covered taxpayer if such taxpayer can demonstrate that any increase in price of products sold by the taxpayer during the covered period did not exceed 50 percent of the amount of the tariffs imposed on such products on any input used by the taxpayer to produce such products. ``(2) Covered period.--For purposes of paragraph (1), the term `covered period' means the period beginning on January 20, 2025, and ending on the date on which a covered court order is issued. ``(3) Treatment of price increases attributable to inflation.--For purposes of paragraph (1), the amount of the increase in the retail price of any product shall be determined without regard to so much of such increase as is attributable to inflation. ``(c) Definitions.--For purposes of this section-- ``(1) Covered court order.--The term `covered court order' has the meaning given such term in section 6436. ``(2) Covered taxpayer.--The term `covered taxpayer' means a corporation or taxpayer which does not meet the gross receipts test of section 448(c), determined by substituting `$1,000,000,000' for `$25,000,000' in paragraph (1) thereof. ``(3) Non-qualifying tariff refund.--For purposes of this section, the term `non-qualifying tariff refund' means a repayment made pursuant to a covered court order of tariff revenues which were collected from the taxpayer in the course of the trade or business of such taxpayer.''. (b) Clerical Amendment.--The table of subchapters for chapter 42 of such Code is amended by adding at the end the following new item: ``I. Excise Tax on Certain Tariff Refunds''. (c) Effective Date.--The amendments made by this section shall apply to amounts received after December 31, 2025. <all>\n\nSUMMARY TO EVALUATE:\nTitle: Direct Tariff Refunds for Individuals and Families\nSummary: This bill creates a system to return money from illegal tariffs directly to citizens instead of large corporations. If a court rules a tariff was unlawful, the collected money will be distributed as tax credits or direct payments to households.\nKey Points: Citizens receive direct payments if courts strike down illegal tariffs., Refund amounts are calculated based on the total number of people in your household., Large corporations must pay back 100% of their tariff refunds if they passed costs on to consumers., Payments will be issued automatically as advanced refunds to speed up the process for taxpayers.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": false,\n  \"issue\": \"fabricated_entity\"\n}"
    },
    {
      "timestamp": "2026-03-10T22:15:30.463Z",
      "source_url": "https://www.congress.gov/119/bills/hr7636/BILLS-119hr7636ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7636 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7636 To amend the Internal Revenue Code of 1986 to establish the individual tariff refund credit. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 20, 2026 Mr. Thompson of California introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish the individual tariff refund credit. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. INDIVIDUAL TARIFF REFUND CREDIT. (a) In General.--Subchapter B of chapter 65 of subtitle F of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 6436. INDIVIDUAL TARIFF REFUND CREDIT. ``(a) In General.--In the case of an eligible individual, there shall be allowed a credit against the tax imposed by subtitle A for the covered taxable year in an amount equal to the applicable tariff refund amount. ``(b) Treatment of Credit.--The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1. ``(c) Eligible Individual.--For purposes of this section, the term `eligible individual' means any individual who, on the date on which any covered court order is issued, is an individual other than-- ``(1) any nonresident alien individual, ``(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, and ``(3) an estate or trust. ``(d) Covered Taxable Year.--For purposes of this section, the term `covered taxable year' means, with respect to an individual, the most recent taxable year of such individual ending before the date on which a covered court order is issued. ``(e) Covered Court Order.-- ``(1) In general.--For purposes of this section, the term `covered court order' means a final court order which requires the Federal Government to repay tariff revenues collected pursuant to an unlawfully imposed tariff. ``(2) Unlawful tariff.--For purposes of paragraph (1), the term `unlawful tariff' means a tariff imposed unlawfully after January 20, 2025, and before the date of the enactment of this section. ``(f) Covered Tariff Revenues.--For purposes of this section, the term `covered tariff revenues' means the aggregate amount of tariff revenues required to be repaid by the Federal Government pursuant to a covered court order. ``(g) Applicable Tariff Refund Amount.-- ``(1) In general.--For purposes of subsection (a), the term `applicable tariff refund amount' means, with respect to any individual, an amount equal to-- ``(A) the individual tariff refund amount, multiplied by ``(B) the number of individuals in such individual's household. ``(2) Household.--For purposes of this subsection, the number of individuals in an individual's household for any taxable year is equal to the sum of-- ``(A) 1 (2 in the case of a joint return), plus ``(B) the number of dependents of the individual for such taxable year. ``(3) Individual tariff refund amount.--The term `tariff refund amount' means the amount that the Secretary determines is equal to the quotient of-- ``(A) the aggregate amount of covered tariff revenues, divided by ``(B) the aggregate number of individuals in the households of eligible individuals. ``(h) Coordination With Advance Refund of Credit.-- ``(1) Reduction of refundable credit.--The amount of the credit which would (but for this paragraph) be allowable under subsection (a) shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the individual (or, except as otherwise provided by the Secretary, any dependent of the individual) under subsection (i). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1). ``(2) Joint returns.--Except as otherwise provided by the Secretary, in the case of a refund or credit made or allowed under subsection (i) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return. ``(i) Advanced Payment.-- ``(1) In general.--Each eligible individual shall be treated as having made a payment against the tax imposed by chapter 1 for the covered taxable year in an amount equal to the amount of the credit allowed to such individual under subsection (a) for such covered taxable year. ``(2) Timing of payment.--The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this subsection as rapidly as possible. ``(3) No interest.--No interest shall be allowed on any overpayments attributable to this subsection. ``(4) Notice to taxpayer.--Not later than 15 days after the date on which the Secretary distributed any payment to an eligible individual pursuant to this subsection, notice shall be sent by mail to such individual's last known address. Such notice shall indicate the method by which such payment was made, the amount of such payment, and a phone number for the appropriate point of contact at the Internal Revenue Service to report any failure to receive such payment.''. (b) Definition of Deficiency.--Section 6211(b)(4)(A) of such Code is amended by striking ``and 6433'' and inserting ``6433, and 6436''. (c) Treatment of Certain Possessions.-- (1) Payments to possessions with mirror code tax systems.-- The Secretary of the Treasury shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the amendments made by this section. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (2) Payments to other possessions.--The Secretary of the Treasury shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the amendments made by this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (3) Inclusion of administrative expenses.--The Secretary of the Treasury shall pay to each possession of the United States to which the Secretary makes a payment under paragraph (1) or (2) an amount equal to the lesser of-- (A) the increase (if any) of the administrative expenses of such possession-- (i) in the case of a possession described in paragraph (1), by reason of the amendments made by this section, and (ii) in the case of a possession described in paragraph (2), by reason of carrying out the plan described in such paragraph, or (B) $500,000 ($10,000,000 in the case of Puerto Rico). The amount described in subparagraph (A) shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (4) Coordination with credit allowed against united states income taxes.--No credit shall be allowed against United States income taxes under section 6436 of such Code (as added by this section), nor shall any credit or refund be made or allowed under subsection (i) of such section, to any person-- (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (2). (5) Mirror code tax system.--For purposes of this subsection, the term ``mirror code tax system'' means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (6) Treatment of payments.--For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (d) Clerical Amendment.--The table of sections for subchapter B of chapter 65 of subtitle F of such Code is amended by adding at the end the following new item: ``Sec. 6436. Individual tariff refund credit.''. (e) Conforming Amendment.--Section 1324(b)(2) of title 31, United States Code, is amended by striking ``or 7527A'' and inserting ``7527A, or 6436''. (f) Effective Date.--The amendments made by this sections shall apply to taxable years beginning after December 31, 2024. SEC. 2. EXCISE TAX ON CERTAIN TARIFF REFUNDS. (a) In General.--Chapter 42 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subchapter: ``Subchapter I--Excise Tax on Certain Tariff Refunds ``Sec. 4969. Excise tax on certain tariff refunds. ``SEC. 4969. EXCISE TAX ON CERTAIN TARIFF REFUNDS. ``(a) In General.--There is hereby imposed on each covered taxpayer for the taxable year a tax in an amount equal to 100 percent of the non-qualifying tariff refunds received by such taxpayer. ``(b) Exception for Costs Not Passed On to Consumers.-- ``(1) In general.--Subsection (a) shall not apply with respect to a covered taxpayer if such taxpayer can demonstrate that any increase in price of products sold by the taxpayer during the covered period did not exceed 50 percent of the amount of the tariffs imposed on such products on any input used by the taxpayer to produce such products. ``(2) Covered period.--For purposes of paragraph (1), the term `covered period' means the period beginning on January 20, 2025, and ending on the date on which a covered court order is issued. ``(3) Treatment of price increases attributable to inflation.--For purposes of paragraph (1), the amount of the increase in the retail price of any product shall be determined without regard to so much of such increase as is attributable to inflation. ``(c) Definitions.--For purposes of this section-- ``(1) Covered court order.--The term `covered court order' has the meaning given such term in section 6436. ``(2) Covered taxpayer.--The term `covered taxpayer' means a corporation or taxpayer which does not meet the gross receipts test of section 448(c), determined by substituting `$1,000,000,000' for `$25,000,000' in paragraph (1) thereof. ``(3) Non-qualifying tariff refund.--For purposes of this section, the term `non-qualifying tariff refund' means a repayment made pursuant to a covered court order of tariff revenues which were collected from the taxpayer in the course of the trade or business of such taxpayer.''. (b) Clerical Amendment.--The table of subchapters for chapter 42 of such Code is amended by adding at the end the following new item: ``I. Excise Tax on Certain Tariff Refunds''. (c) Effective Date.--The amendments made by this section shall apply to amounts received after December 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Zwrot pieniędzy z nielegalnych ceł bezpośrednio dla obywateli\",\n  \"pl_summary\": \"Ustawa wprowadza mechanizm oddawania pieniędzy obywatelom, jeśli sądy uznają nałożone cła za nielegalne. Zamiast trafiać do dużych firm, środki z odzyskanych ceł zostaną rozdzielone bezpośrednio między gospodarstwa domowe w formie ulgi podatkowej lub szybkiej wypłaty.\",\n  \"pl_key_points\": [\n    \"Bezpośrednie wypłaty dla obywateli w przypadku unieważnienia ceł przez sąd.\",\n    \"Kwota zwrotu zależy od liczby osób w gospodarstwie domowym, w tym dzieci i małżonków.\",\n    \"Duże firmy o przychodach powyżej 1 mld USD muszą oddać państwu 100% zwrotu ceł, jeśli wcześniej przerzuciły ich koszty na klientów.\",\n    \"Pieniądze będą wypłacane automatycznie przez urząd skarbowy (IRS) tak szybko, jak to możliwe po wyroku sądu.\"\n  ],\n  \"eng_ai_title\": \"Direct Tariff Refunds for Individuals and Families\",\n  \"eng_summary\": \"This bill creates a system to return money from illegal tariffs directly to citizens instead of large corporations. If a court rules a tariff was unlawful, the collected money will be distributed as tax credits or direct payments to households.\",\n  \"eng_key_points\": [\n    \"Citizens receive direct payments if courts strike down illegal tariffs.\",\n    \"Refund amounts are calculated based on the total number of people in your household.\",\n    \"Large corporations must pay back 100% of their tariff refunds if they passed costs on to consumers.\",\n    \"Payments will be issued automatically as advanced refunds to speed up the process for taxpayers.\"\n  ],\n  \"de_ai_title\": \"Direkte Rückerstattung unrechtmäßiger Zölle an die Bürger\",\n  \"de_summary\": \"Dieses Gesetz sieht vor, dass Einnahmen aus für rechtswidrig erklärten Zöllen direkt an die Bürger zurückgegeben werden. Anstatt dass Großunternehmen profitieren, wird das Geld pro Kopf an Haushalte verteilt.\",\n  \"de_key_points\": [\n    \"Bürger erhalten Direktzahlungen, wenn Zölle gerichtlich für ungültig erklärt werden.\",\n    \"Die Höhe der Rückerstattung richtet sich nach der Anzahl der Haushaltsmitglieder.\",\n    \"Großunternehmen müssen Rückerstattungen zu 100 % versteuern, wenn sie die Zollkosten an Kunden weitergegeben haben.\",\n    \"Die Auszahlung erfolgt automatisch und so schnell wie möglich durch das Finanzamt.\"\n  ],\n  \"fr_ai_title\": \"Remboursement direct des tarifs douaniers illégaux aux citoyens\",\n  \"fr_summary\": \"Ce projet de loi crée un crédit d'impôt pour redistribuer aux citoyens les recettes des tarifs douaniers jugés illégaux par les tribunaux. L'objectif est de rendre l'argent directement aux ménages plutôt qu'aux grandes entreprises.\",\n  \"fr_key_points\": [\n    \"Versements directs aux citoyens si un tribunal annule des tarifs douaniers imposés illégalement.\",\n    \"Le montant du remboursement dépend du nombre de personnes vivant dans le foyer.\",\n    \"Les grandes entreprises doivent rendre leurs remboursements si elles ont augmenté leurs prix pour les consommateurs.\",\n    \"Les fonds seront envoyés automatiquement sous forme de remboursement anticipé par le fisc.\"\n  ],\n  \"es_ai_title\": \"Reembolso directo de aranceles ilegales para los ciudadanos\",\n  \"es_summary\": \"Esta ley establece un mecanismo para devolver el dinero de aranceles declarados ilegales directamente a los ciudadanos. En lugar de beneficiar a grandes corporaciones, los fondos se repartirán entre los hogares como créditos fiscales.\",\n  \"es_key_points\": [\n    \"Pagos directos a los ciudadanos si los tribunales anulan aranceles impuestos ilegalmente.\",\n    \"El monto del reembolso se calcula según el número de personas en el hogar del contribuyente.\",\n    \"Las grandes empresas perderán sus reembolsos si trasladaron los costos de los aranceles a los consumidores.\",\n    \"El dinero se enviará automáticamente y de la forma más rápida posible tras la orden judicial.\"\n  ],\n  \"it_ai_title\": \"Rimborso diretto dei dazi doganali illegali ai cittadini\",\n  \"it_summary\": \"Questa legge introduce un sistema per restituire ai cittadini i proventi dei dazi doganali dichiarati illegali dai tribunali. I fondi saranno distribuiti direttamente alle famiglie sotto forma di credito d'imposta o pagamento rapido.\",\n  \"it_key_points\": [\n    \"Pagamenti diretti ai cittadini in caso di annullamento giudiziario di dazi illegittimi.\",\n    \"L'importo del rimborso è basato sul numero di componenti del nucleo familiare.\",\n    \"Le grandi aziende devono restituire i rimborsi se hanno scaricato i costi dei dazi sui consumatori.\",\n    \"I pagamenti saranno effettuati automaticamente dall'IRS nel minor tempo possibile.\"\n  ],\n  \"nl_ai_title\": \"Directe terugbetaling van onwettige invoertarieven aan burgers\",\n  \"nl_summary\": \"Deze wet regelt dat inkomsten uit onwettig verklaarde invoertarieven rechtstreeks aan burgers worden teruggegeven. In plaats van naar grote bedrijven, gaat het geld naar huishoudens via een belastingvoordeel of directe betaling.\",\n  \"nl_key_points\": [\n    \"Directe betalingen aan burgers als de rechter invoertarieven onwettig verklaart.\",\n    \"De hoogte van de teruggaaf hangt af van het aantal personen in het huishouden.\",\n    \"Grote bedrijven moeten hun teruggaaf inleveren als ze de kosten hebben doorberekend aan de klant.\",\n    \"Het geld wordt automatisch en zo snel mogelijk uitgekeerd door de belastingdienst.\"\n  ],\n  \"pt_ai_title\": \"Reembolso direto de tarifas alfandegárias ilegais aos cidadãos\",\n  \"pt_summary\": \"Esta lei cria um mecanismo para devolver o dinheiro de tarifas consideradas ilegais diretamente aos cidadãos. Em vez de beneficiar grandes empresas, os fundos serão distribuídos pelas famílias como crédito fiscal.\",\n  \"pt_key_points\": [\n    \"Pagamentos diretos aos cidadãos se os tribunais anularem tarifas impostas ilegalmente.\",\n    \"O valor do reembolso baseia-se no número de pessoas que compõem o agregado familiar.\",\n    \"Grandes empresas devem devolver 100% dos reembolsos se tiverem repassado os custos aos consumidores.\",\n    \"O dinheiro será enviado automaticamente e o mais rapidamente possível após a decisão judicial.\"\n  ],\n  \"category\": [\"Taxes\", \"Economy\", \"Courts and Law\"]\n}"
    }
  ]
}