The "Baby Safety Tax Relief Act" is designed to prevent the imposition of tariffs on essential baby safety products. This legislation specifically prohibits the President from levying new duties on items such as baby carriages , strollers , baby carriers , and baby car seats when acting under the authority of the International Emergency Economic Powers Act (IEEPA). Furthermore, the bill mandates the immediate termination of any existing duties on these specified items that were imposed pursuant to IEEPA. It also clarifies that any duties substantially similar to those imposed under IEEPA, even if levied under other presidential authorities, would be rendered null and void, ensuring comprehensive relief from such tariffs for these critical goods.