House Republicans continue to work on the legislation to extend the 2017 tax provisions and approve new funding mechanisms.
The Ways and Means Committee had a marathon 17-hour session and approved a major piece of the legislation. One provision that has gotten some press would eliminate de minimis for commercial shipments on July 1, 2027.
As you know, President Trump already eliminated de minimis for imports from China and Hong Kong. This provision would affect all imports.
Sec. 112031. Modifications to de minimis entry privilege for commercial shipments.
Current Law: Under current law, Section 321 of the Tariff Act of 1930 generally allows shipments bound for American businesses and consumers valued under $800 to enter the U.S. free of duties and taxes.
Provision: This provision, effective July 1, 2027, repeals the de minimis privilege worldwide, which currently allows shipments under $800 to enter the U.S. duty-free. This section also increases penalties for violators of Section 321 of the Tariff Act of 1930.
See the section-by-section breakdown of the bill here.
Visit the House Ways & Means 2025 reconciliation website for more information.