Nearly 50 years of legal history led to the Supreme Court's February 2026 decision—and your potential refund.
February 20, 2026
In a 6–3 decision, the U.S. Supreme Court holds that IEEPA tariffs are unconstitutional, ruling in Learning Resources, Inc. v. Trump.
October 1977
IEEPA Enacted
International Emergency Economic Powers Act signed into law, granting the President broad authority to regulate commerce during a national emergency.
February 2025
Sweeping Tariffs Imposed
President imposes broad tariffs on imports from China, Canada, Mexico and other countries under IEEPA, citing national emergency.
May 2025
Federal Court Rules Tariffs Unlawful
U.S. Court of International Trade rules that the IEEPA tariffs exceed the President's statutory authority.
August 2025
Appeals Court Decision
Federal Circuit Court of Appeals reviews the case, with mixed opinions on the scope of IEEPA authority.
February 20, 2026
Supreme Court Strikes Down IEEPA Tariffs
In a 6–3 decision, the U.S. Supreme Court holds that IEEPA tariffs are unconstitutional, ruling in Learning Resources, Inc. v. Trump.
February 23–24, 2026
CBP Halts Collection
U.S. Customs and Border Protection halts collection of IEEPA-based tariffs following the Supreme Court mandate.
March 2026
Corporate Refund Suits Filed
Major importers begin filing formal protests and lawsuits to recover billions in unlawfully collected tariffs.
Why the Supreme Court struck down IEEPA tariffs — and what it means for your business.
Learning Resources, Inc. v. Trump was brought by a coalition of importers challenging whether IEEPA authorizes the President to impose sweeping tariffs on virtually all imported goods absent a true national emergency declaration tied to trade.
In a 6–3 decision handed down February 20, 2026, the Supreme Court held that IEEPA does not grant the Executive Branch authority to impose broad tariffs of this scope. The tariffs were declared unlawful and void.
The ruling immediately halted collection of IEEPA tariffs. CBP suspended tariff collection within days. Importers who paid these tariffs between 2025 and February 2026 now have potential claims for refunds — which is why many companies are now pursuing formal refund claims.
"The President's use of IEEPA to impose broad-based tariffs exceeds the authority granted by Congress under the statute."
Majority Opinion — Learning Resources, Inc. v. Trump (2026)
"Congress did not delegate power to impose tariffs of this magnitude without clearer statutory authorization."
Justice Roberts, Concurring Opinion
* Quotes are representative summaries of opinion language. Consult primary court documents for verbatim text.
Over $129 billion in IEEPA tariffs were collected in under a year. Early movers are best positioned to recover.
Billions USD · Feb 2025 – Feb 2026
Protest windows for liquidated entries are typically 180 days. The clock is already running from the date of liquidation.
The government has signaled potential litigation over the refund process. Early, well-documented claims are better positioned.
If your entries are still unliquidated, you may be able to correct them through Post-Summary Correction before liquidation.
No upfront cost. Confidential review.
The Supreme Court's ruling invalidated IEEPA tariffs — but refunds are not automatic. Businesses must take formal action to recover duties paid.
Learn How to Claim a Refund