The main purpose of this legislation is to provide relief to small businesses that are affected by duties imposed due to a national emergency declared by the President on April 2, 2025. The law aims to exempt these small businesses from paying these duties and to ensure they receive refunds for any duties they have already paid. Key provisions of the law include an exemption for small businesses from the duties that were established under the national emergency. This means that goods imported by or for small businesses will not be subject to these additional costs.