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No. 24-1287October Term 2025Decided Feb 20, 2026Also known as “the tariffs case” or “the Trump tariffs case”

Docket 24-1287October Term 2025 (2025–2026)

Learning Resources, Inc., et al., Petitioners v. Donald J. Trump, President of the United States, et al.

The president cannot use IEEPA as a stand-alone source of power to set tariffs on imports.

Case status

Current stage
Decided
Latest event
Decision released Feb 20, 2026
Case AcceptedSep 9, 2025
Arguments HeardNov 5, 2025
Decision ReleasedFeb 20, 2026
What it's about

The Supreme Court held 6-3 that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs on imports. Consolidated with Trump v. V.O.S. Selections, the ruling vacated the tariffs imposed by the Trump administration under IEEPA, finding that the statute's grant of emergency economic powers does not extend to setting import duties—a power reserved to Congress under the Constitution.

Question presented

Does the International Emergency Powers Act, 50 U.S.C. § 1701 (“IEEPA”), authorize the president to impose tariffs?

Case path

United States Court of Appeals for the District of Columbia Circuit / Decision released Feb 20, 2026

Area

Trade Law

Briefing

What it's about

The Supreme Court said, by a 6-3 vote, that the International Emergency Economic Powers Act (IEEPA) does not let the president impose tariffs on imports. The ruling wiped out the Trump administration tariffs that had been imposed under that law.

Vote

The Court ruled 6-3 that IEEPA does not authorize the President to impose tariffs; the prompt does not provide the opinion lineup.

Impact

This limits how far a president can use emergency economic powers and reinforces that Congress controls import duties. Importers, retailers, and businesses that paid or planned around those tariffs are directly affected.

What's next

Lower courts and agencies must treat the IEEPA-based tariffs as invalid and unwind enforcement built on them. Affected businesses will look to how the government implements the ruling, including any refunds, compliance changes, or replacement policies under other laws.

What was the main fight in this case?

The dispute was whether IEEPA gives the president power to put tariffs on imported goods during an emergency. The Supreme Court said it does not.

Who will feel this decision most directly?

Importers, retailers, and companies that buy foreign goods are most directly affected. The ruling removes tariffs that had raised costs under IEEPA.

What happens next after the Supreme Court's decision?

Lower courts must apply the Supreme Court's ruling, and federal agencies must stop relying on IEEPA for these tariffs. Businesses will watch for guidance on enforcement and possible refunds.

Decision

Decision record

What the Court decided

The president cannot use IEEPA as a stand-alone source of power to set tariffs on imports.

Result
Vacated

Impact

Importers and businesses that rely on foreign manufacturing are directly affected. Learning Resources and hand2mind are family-owned educational product companies that outsource most manufacturing internationally, including China. The decision means a president cannot use IEEPA to impose tariffs (taxes on imports). Next, future presidents would need clear congressional delegation to impose peacetime tariffs. New disputes may focus on whether Congress uses explicit tariff terms like duty or surcharge.

Not official Court text.

Vote

Other opinions

Opinion documents

Timing

Decided February 20, 2026

The Court released its decision 107 days after oral argument on November 5, 2025. The median for cases argued in November is 136 days.

Based on 26 merits cases argued in November since 1995.Argument and decision days