The main purpose of this legislation is to provide relief to small businesses by exempting them from certain duties that were imposed due to a national emergency declared by the President on April 2, 2025. The goal is to support small businesses during a challenging economic situation by reducing their financial burden. The key provision of this legislation is the exemption for small business concerns from duties that are related to the national emergency. Specifically, it states that any duties imposed under Executive Order 14257 will not apply to goods imported by or for small businesses.