The rapidly approaching holiday season is typically an important shoe shopping time of year for moms looking to outfit themselves and their children for holiday parties.

These shoe-shoppers are unwittingly paying as much as 40 percent at the cash register for the little-known, but very expensive shoe tax.

Yesterday, U.S. Senators Gordon Smith (R-OR), Maria Cantwell (D-WA) and Pat Roberts (R-KS) formally introduced the bi-partisan Affordable Footwear Act of 2007 (S. 2372), to eliminate the import tariffs, collectively known as the shoe tax, on all lower- to moderately-priced footwear as well as all children's shoes, or about 60 percent of all shoes sold in the United States.

This common-sense tax relief legislation is a companion bill to the Affordable Footwear Act of 2007 (H.R. 3934), introduced into the U.S.

House of Representatives last month by U.S. Representatives Joseph Crowley (D-NY), Kevin Brady (R-TX) and Nancy Boyda (D-KS), along with more than 50 co-sponsors.

"The Affordable Footwear Act of 2007 is responsible tax relief for all Americans," said Kevin M. Burke, president & CEO of the American Apparel & Footwear Association (AAFA).

"Everyone who buys shoes ¨C which is everyone ¨C can help by going to EndTheShoeTax.org to learn more and tell Congress to stomp out the shoe tax."

Today, with 99 percent of all footwear sold in America being imported, the shoe tax has not only out-lived its purpose but is also unavoidable.

The depression-era shoe tax was implemented to protect the domestic footwear industry. The regressive shoe tax on footwear imports is highest ¨C as much as 67 percent ¨C on the least expensive shoes.

The cost is necessarily passed on to consumers at the cash register as a hidden, regressive shoe tax that can be nearly 40 percent of the price of a pair of shoes. That extra 40 percent can add up quickly and be a burden for America's hardworking families.

EndTheShoeTax.org empowers the consumer with information about the Affordable Footwear Act of 2007 (S. 2372/ H.R. 3934), links to news stories about the Act and a list of the co-sponsors of the legislation.

Visitors can easily email Congress directly from the website to demand an end to the hidden, regressive tax on the shoes hardworking American families buy for themselves and their children.