billHR8351Event Thursday, July 21, 2022Analyzed

Formula Act

Bullish

Summary

The Formula Act (HR8351), signed into law July 21, 2022, temporarily suspended duties on imported infant formula through December 31, 2022. This was a targeted response to the 2022 infant formula shortage, reducing import costs for companies like Abbott ($ABT), Perrigo ($PRGO), and Reckitt Benckiser ($RBGLY). The impact is modest and retrospective, with no ongoing market effect.

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Key Takeaways

  • 1.The Formula Act temporarily eliminated tariffs on imported infant formula from July to December 2022.
  • 2.Importers Abbott, Perrigo, and Reckitt Benckiser saw modest cost savings, but the impact was small relative to their total revenue.
  • 3.The law expired at the end of 2022 and has no ongoing market effect.
  • 4.Related legislation (HR8174) signals continued congressional interest in infant formula supply chain resilience.

Market Implications

The Formula Act is a historical event with no current market implications. The tariff suspension was temporary and expired December 31, 2022. The infant formula sector has since normalized, with supply chain disruptions resolved. The act did not change the competitive landscape or create lasting advantages for any public company. Investors should look to current legislative actions for relevant signals.

Full Analysis

The Formula Act became Public Law 117-160 on July 21, 2022, during the 117th Congress. It provided duty-free treatment for specified infant formula products under the Harmonized Tariff Schedule, waiving additional safeguard duties, quotas, and other charges. The law applied to goods entered or withdrawn from warehouse for consumption on or after enactment and before December 31, 2022.

This is a temporary tariff suspension, not an authorization or appropriation of new funding. The economic impact is limited to the period of the suspension, benefiting importers of infant formula. The primary beneficiaries are companies that import formula into the US: Abbott (imports of specialty formulas), Perrigo (private label imports), and Reckitt Benckiser (Enfamil imports). US-based manufacturers like Abbott's domestic production were less affected.

The convergence with the related bill HR8174 (Affordable and Accessible Infant Formula Act) shows a broader legislative interest in stabilizing the infant formula market, though HR8174 did not advance during the 117th Congress. The Formula Act was a direct legislative response to the 2022 shortage, which saw FDA enforcement discretion and increased imports from overseas facilities. However, the temporary nature means no sustained market tailwind.

Structural winners are importers of foreign formula, with modest cost savings relative to overall revenue. The bill did not affect domestic manufacturing economics. Since the law has expired, there is no current market impact. Investors should view this as a historical policy action that provided temporary relief during a supply crisis.

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