To amend the Internal Revenue Code of 1986 to establish the individual tariff refund credit.

The bill "To amend the Internal Revenue Code of 1986 to establish the individual tariff refund credit" (H.R. 7636) was introduced in the 119th Congress on February 20, 2026. The bill aims to create the individual tariff refund credit by amending the Internal Revenue Code of 1986, although specific details regarding key provisions, directives, or actions proposed in the bill are not provided in the context object.