The U.S. Customs and Border Protection tariff refund system went live April 20, marking what small business advocates call a “complex” first step for entrepreneurs to recoup $166 billion in import taxes accrued under President Donald Trump’s emergency tariffs, which the U.S. Supreme Court struck down in February. 

How the government will refund the roughly $166 billion in tariffs Trump triggered under a 1970s emergency economic powers statute is slowly coming to light in court documents. 

Congress’ failure to pass a short-term government funding bill before midnight Tuesday will lead to the first shutdown in nearly seven years and give President Donald Trump broad authority to determine what federal operations keep running — which will have a huge impact on the government, its employees, states and Americans.