This bill aims to provide financial relief to working individuals by establishing a new refundable tax credit. It explicitly states that the policy is to use revenue generated from tariffs deemed unlawful, including those imposed under the International Emergency Economic Powers Act, to fund these immediate tax rebates. The core provision introduces a new Working Families Refund for the first taxable year beginning in 2026. Eligible individuals can receive a credit of $600 , with joint filers receiving $1,200 , and an additional $600 for each qualifying child. To ensure the relief targets specific income levels, the credit is subject to adjusted gross income limitations, such as $180,000 for joint filers and $90,000 for single filers. The bill mandates that these refunds be issued as advance payments , based on tax returns from 2025 (or 2024 if 2025 is unavailable), or even using Social Security or Railroad Retirement Board information for non-filers. A crucial aspect is that these refunds are protected from reduction or offset by other federal debts or assessed taxes, ensuring recipients receive the full amount. The Treasury Department is also directed to conduct a public awareness campaign to inform individuals about the availability of this credit, particularly those who may not typically file tax returns.