1. Short title This Act may be cited as the Tariff Rebate Act . 2. Findings Congress finds the following: (1) The Chinese Communist Party has exploited its trading relationship with the United States at the expense of American workers and industries, including industries critical to our national security such as steel and aluminum. (2) Tariffs serve various strategic purposes for the United States, but they also impose costs on Americans by raising the price of consumer goods and other imports. (3) American families share the burden of tariffs, so they should share in the revenue raised from tariffs as well. (4) Distributing tariff revenues as a rebate to taxpayers will help Americans stand united as we use trade barriers to accomplish important national objectives. 3. Tariff Rebate Program (a) In general Subject to subsection (e), the Secretary of the Treasury or the Secretary's delegate (referred to in this section as the Secretary ) shall establish and implement the Tariff Rebate Program to— (1) determine the total amount collected pursuant to duties imposed under sections 201 and 301 of the Trade Act of 1974 ( 19 U.S.C. 2251 and 2411) and section 232 of the Trade Expansion Act of 1962 ( 19 U.S.C. 1862 ) during 2019 and each calendar year thereafter; (2) determine the number of eligible individuals that have filed a Federal income tax return for the taxable year ending with or within the applicable calendar year under paragraph (1); and (3) disburse a payment equal to the applicable amount to each such eligible individual. (b) Eligible individual (1) In general Except as provided under subsection (e), for purposes of this section, the term eligible individual means an individual who, with respect to any taxable year ending with or within a calendar year, has— (A) filed a Federal income tax return not later than October 15 of the succeeding calendar year; and (B) taxable income of not greater than— (i) in the case of any taxpayer filing a joint return for such taxable year, $168,400