This bill establishes the Tariff Trust Fund within the U.S. Treasury, specifically designed to allocate certain tariff revenues towards reducing the national debt. Deposits into this fund are contingent upon the United States experiencing a budget deficit for two consecutive fiscal years, beginning with fiscal year 2026. If these conditions are met, tariff collections from the subsequent fiscal year that exceed the amount collected in fiscal year 2025 will be directed into the Fund. All monies deposited into the Tariff Trust Fund are mandated to be transferred to the general fund of the Treasury and used solely for deficit reduction purposes. The Act is effective upon enactment and applies to duties collected from October 1, 2025, onwards.