Baby Safety Tax Relief Act

Baby Safety Tax Relief Act This bill prohibits the imposition of duties (i.e., tariffs) on specified baby safety items (i.e., baby carriages, strollers, carriers, and car seats) 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 safety 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.