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No. 24-1287October Term 2025Decided Feb 20, 2026

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 import tariffs.

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 6-3 that the International Emergency Economic Powers Act (IEEPA) does not let the president impose tariffs on imports. The Court vacated the Trump administration's IEEPA tariffs in this case, which was consolidated with Trump v. V.O.S. Selections.

Vote

The Court ruled 6-3 that IEEPA does not authorize the president to impose tariffs on imports.

Impact

This limits how far presidents can use emergency economic powers and reinforces that setting import duties belongs to Congress. Importers, retailers, and other businesses affected by these tariffs are directly impacted.

What's next

Lower courts and federal agencies must follow the Supreme Court's ruling and treat the challenged IEEPA tariffs as invalid. Businesses affected by those tariffs can now make plans based on that change.

What was the main fight in Learning Resources, Inc. v. Trump?

The case asked whether IEEPA gives the president power to impose tariffs on imports. The Supreme Court said it does not.

Who is most affected by this decision in real life?

Importers, retailers, and companies that buy foreign goods are directly affected. The ruling removes the challenged IEEPA tariffs and changes their costs and planning.

What happens next after the Supreme Court's decision?

Lower courts must apply the Supreme Court's ruling in related proceedings. Federal agencies must proceed on the basis that these IEEPA tariffs were vacated.

Decision

Decision record

What the Court decided

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

Result
Vacated

Impact

Importers and businesses that relied on foreign manufacturing are directly affected because these IEEPA tariffs were vacated. For example, Learning Resources and hand2mind use international partners, including China, for most manufacturing. This decision means the President cannot use IEEPA to impose those import tariffs. Next, any presidential tariff power likely needs clear congressional delegation (specific authorization from Congress). The ruling also reinforces

Not official Court text.

Vote

Other opinions

Opinion documents