H.R. 4726 explained · 119th Congress · Pending in Congress
Educational Toy Tax Relief Act
Cosponsors: 7 (7 D, 0 R) · per Congress.gov, 2026-10-11
Introduced: 2025-07-23
Latest action (2025-07-23): Referred to the Committee on Ways and Means, and in addition to the Committee on Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
What H.R. 4726 does, in plain terms
Educational Toy Tax Relief Act This bill prohibits the imposition of duties (i.e., tariffs) on specified baby toy items (e.g., products for children under the age of three, baby swings, and educational toys for babies and children) pursuant to certain presidential powers. Specifically, the bill prohibits the President from exercising authorities under the International Emergency Economic Powers Act (IEEPA) to impose duties on specified baby toy items entering the United States. (IEEPA provides the President with broad authority to regulate various economic transactions following a declaration of a national emergency.) Further, the President must terminate the duties on these items that were imposed pursuant to IEEPA and are in effect as of the date of the bill's enactment. The bill also prohibits the President from using any other authorities to impose duties on these items that are substantially similar to the duties imposed pursuant to IEEPA.
Official summary by the Congressional Research Service, via Congress.gov.
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