No. 24-1287October Term 2025Decided Feb 20, 2026Also known as “the tariffs case” or “the Trump tariffs case”
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
- 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
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
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
- Vote split
- 6-3
- Majority author
- John G. Roberts, Jr.
Majority
Concurring
- Elena Kagan(author)
- Neil Gorsuch(author)
- Amy Coney Barrett(author)
- Ketanji Brown Jackson(author)
Dissenting
- Clarence Thomas(author)
- Brett M. Kavanaugh(author)
- Samuel A. Alito, Jr.
Other opinions
Concurring
- Elena Kagan(author)
- Neil Gorsuch(author)
- Amy Coney Barrett(author)
- Ketanji Brown Jackson(author)
Dissenting
- Clarence Thomas(author)
- Brett M. Kavanaugh(author)
- Samuel A. Alito, Jr.
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.
Related cases




Grounding
- Grounding
- Primary materials plus reporting.
- Note
- Best-effort analysis: this explainer relies on a mix of primary materials and trusted secondary sources. Official filings and opinions remain authoritative.
- Checked
- Jul 2, 2026
- Method
- Methodology
Primary materials11
Supreme Court docket 24-1287
docket | Jul 27, 2026
Primary case document
Supreme Court document | Jul 27, 2026
Questions Presented
brief
opinion
opinion | Feb 20, 2026
Opinion of the Court - R
opinion | Feb 20, 2026
Oral Arguments - Trump
audio | Nov 5, 2025
Petition
brief | Jun 17, 2025
SupremeCourt.gov
official | Jul 2, 2026
SupremeCourt.gov
official | Jul 2, 2026
SupremeCourt.gov
official | Jul 2, 2026
SupremeCourt.gov
official | Jul 2, 2026