To protect small businesses from increased tariffs and other retaliatory actions taken by the United States during a trade dispute.

Exempts an importer with under 100 employees during the two preceding calendar quarters from increased tariffs and retaliatory actions imposed by the United States with respect to the goods of a foreign country with which the United States is in a trade dispute under a trade agreement, where the imposition of such increased tariffs and retaliatory actions is due to such country's failure to...