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Section 1
1. Short title This Act may be cited as the Reviewing Economic and Protection Objectives for Reciprocal Tariffs Act or the REPORT Act.
Section 2
2. Report required Not later than 48 hours before the entry into effect of any increase or decrease in a duty pursuant to a provision of law or regulation authorizing modifications on an emergency or discretionary basis to duties imposed on articles imported into the United States, the President shall publish in the Federal Register— notice of such determination; and a detailed justification for such increase or decrease. Not later than 7 days after the date on which the President makes a determination to modify a duty pursuant to an authority described in subsection (a), the United States Trade Representative shall brief the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on such determination, including the justification for such determination.