The Chinese are making PV panels in the 4 asian countries to bypass tariffs and ‘cheat’ the US. Where does the tariff money go to? I don’t know. But it should go to the domestic PV panel makers that are complaining they can’t compete. The money would compensate so that they can compete against the foreign PV panel makers.
https://electrek.co/2022/05/02/protectionist-move-could-backfire-us-solar-industry-update/