Learning Resources, Inc. v. Trump — SCOTUS Strikes Down IEEPA Tariffs
The Supreme Court ruled 6-3 (Roberts writing, Thomas/Kavanaugh/Alito dissenting) that IEEPA does not authorize tariffs, finding the taxing power is reserved to Congress under Article I. The ruling invalidated all tariffs imposed under IEEPA authority, affecting over $130 billion in collected tariffs. The administration imposed replacement tariffs under Section 122 within hours.
Case Details
The Supreme Court ruled 6-3 (Roberts writing, Thomas/Kavanaugh/Alito dissenting) that IEEPA does not authorize tariffs, finding the taxing power is reserved to Congress under Article I. The ruling invalidated all tariffs imposed under IEEPA authority, affecting over $130 billion in collected tariffs. The administration imposed replacement tariffs under Section 122 within hours.
Date Filed
2026-02-20
Status
Ruling Against
Court
U.S. Supreme Court
Outcome
IEEPA tariffs struck down; replacement tariffs imposed under Section 122
Related Executive Actions (2)
Tariffs on China, Mexico, Canada, and EU
Imposed sweeping tariffs including on Chinese goods, Mexican and Canadian imports, and EU products. Goldman Sachs predicted tariffs would impair labor markets, trigger higher inflation and slow growth. Consumers absorbed 22% of tariff costs through June, projected to absorb 67% if trends continue.
Cuba Oil Supplier Tariffs (IEEPA)
Executive order declaring Cuba a 'national emergency' under IEEPA and imposing tariffs on any country delivering oil to Cuba. The tariffs were effectively invalidated on February 20 when the Supreme Court ruled 6-3 that IEEPA does not authorize tariff imposition. Trump signed a new EO eliminating the tariffs but maintaining the national emergency designation.
Plaintiffs / Parties
- Learning Resources, Inc.