This bill requires the Department of the Treasury to study and report to Congress on whether the U.S. tariff system is regressive (e.g., tariffs are higher on mass-market consumer goods compared to analogous luxury goods) or demonstrates a gender bias (e.g., tariffs are higher on women's clothing compared to men's clothing).
For this study and report, Treasury must (1) coordinate with U.S. Customs and Border Protection, and (2) consult with the U.S. International Trade Commission and the Office of the U.S. Trade Representative.