Supreme Court Strikes Down IEEPA Tariffs in Learning Resources v. Trump

On February 20, 2026, the Supreme Court ruled 6-3 in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act does not authorize the President to impose tariffs.

• The decision covered the February 2025 tariffs on Canada, Mexico, and China and the April 2025 reciprocal tariffs.
• Chief Justice Roberts wrote the majority opinion. Justices Thomas, Alito, and Kavanaugh dissented.
• The Court did not itself order refunds. Refund processing followed through the Court of International Trade and CBP.
• Tariffs under other laws, including Section 232 and Section 301, were not affected.