This legislative proposal aims to provide relief to small business concerns by exempting them from certain import duties. Specifically, it stipulates that duties imposed as a result of the national emergency declared by the President on February 1, 2025, will not apply to goods imported by or for the use of these businesses. The bill defines "small business concerns" according to section 3 of the Small Business Act, ensuring that the exemption targets entities meeting established criteria. This measure seeks to mitigate the financial impact of emergency-related tariffs on small businesses, potentially fostering their economic stability and growth.