PolicyBrief
H.R. 4746
119th CongressJul 23rd 2025
Baby Food Tax Relief Act
IN COMMITTEE

This Act prohibits the President from imposing new or continuing existing duties on essential baby items like formula, bottles, and breast pumps under the International Emergency Economic Powers Act.

Derek Tran
D

Derek Tran

Representative

CA-45

LEGISLATION

Baby Food Tax Relief Act Blocks Emergency Tariffs on Formula, Bottles, and Highchairs

The newly proposed Baby Food Tax Relief Act is straightforward: it slams the door shut on the President’s ability to use emergency powers to slap new taxes or tariffs (what the bill calls “duties”) on essential baby gear. Specifically, this bill prevents the use of the International Emergency Economic Powers Act (IEEPA) to tax imports of baby formula, bottles, breast pumps, nursing nipples, highchairs, and booster seats. If any such emergency taxes are already in place when this bill becomes law, they have to be canceled immediately.

The Fine Print: What This Means for Your Budget

Think of this bill as a targeted consumer protection measure for parents and caregivers. The IEEPA gives the President broad authority to regulate international commerce during a national emergency—and that can sometimes mean imposing steep tariffs on imported goods. Since many essential baby items, especially specialized formula and breast pump parts, rely on global supply chains, an emergency tariff could quickly drive up the cost of necessities. By explicitly carving out these items (listed in Section 3), the bill ensures that these basic supplies are protected from becoming collateral damage in an economic trade war or crisis.

For a family already juggling rising costs, this is a big deal. Imagine a scenario where a trade dispute leads to a 25% tariff on imported goods. If that tariff hits baby formula, a $40 can suddenly costs $50. This bill says, "Nope, not for formula." It provides cost certainty for consumers and retailers alike regarding items that are not optional for raising an infant. Furthermore, Section 2 goes the extra mile, voiding any "substantially similar" tax imposed under any other legal authority, making it very difficult to backdoor these tariffs.

Limiting Executive Power on Necessities

While the primary beneficiaries are families, this legislation is also a direct check on executive power. It strategically limits the President's discretion under IEEPA, signaling that basic life necessities for infants are off-limits for emergency taxation. This is a subtle but important shift, as it prioritizes the accessibility of essential goods over the Executive Branch's flexibility in managing global economic crises. For the federal government, this might mean losing a potential revenue stream from tariffs, but for parents, it means one less thing to worry about when checking out at the store—a clear win for the household budget.