This bill aims to provide significant relief to small business concerns by exempting them from certain import duties. Its core purpose is to mitigate the financial impact of national emergency measures on smaller enterprises, ensuring they can continue operations without undue burden. Specifically, the legislation mandates that duties imposed under the national emergency declared on April 2, 2025 , by the President, as outlined in Executive Order 14257 , will not apply. This exemption covers goods imported by or for the use of small business concerns, which are defined in accordance with section 3 of the Small Business Act. The measure is designed to support the economic stability and operational capacity of small businesses during times of declared national emergency.