If you paid $1 in federal income taxes, you paid more than:

[Igel]

14. Those who paid the tariffs directly

and can both confirm that the tariffs were charged and paid, using valid documentation, would be reimbursed.

Those companies with staff and record-keeping systems to preserve that information and complete the relevant federal application(s) would be the ones reimbursed. You buy a bookcase at Walmart, who got it from a middle man who got it from the importer will not have the documentation showing exactly when and where they paid the federal government the tariff money (because, well, they didn't--they'd have paid Walmart who paid somebody else who paid another person who paid Customs).