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Supreme Court strikes down IEEPA emergency tariffs
Feb 20, 2026 (6–3)· Treaty or event
FactTreaties, membership, measured data, events.
On February 20, 2026 the Supreme Court ruled 6–3 that a 1977 emergency law does not let presidents impose tariffs.
See it on the Geopolitics map →The picture
Trump was the first president to use the International Emergency Economic Powers Act (IEEPA) for tariffs: the 2025 fentanyl tariffs on Canada, Mexico and China, and the 'reciprocal' tariffs on most countries. Lower courts ruled against him in 2025. In Learning Resources v. Trump, the Court held that power to 'regulate importation' is not the taxing power, which belongs to Congress. Tariffs under other laws, such as Section 232 on steel and autos, stand. Trump quickly imposed a temporary global tariff under Section 122.
Why it matters
It reasserted Congress's power over taxes and trimmed presidential emergency powers, but tariffs did not vanish; they shifted to narrower, slower statutes.
Key facts and numbers
The published opinion (Chief Justice Roberts for the majority; Justices Kavanaugh, Thomas and Alito dissenting), earlier Court of International Trade and Federal Circuit rulings, and CBP collection data.
What to watch
Whether importers get refunds of the well over $100 billion collected, and how far presidents can stretch Sections 122, 232, 301 and 338 instead.
Connections (2)
▸Supreme Court strikes down IEEPA emergency tariffs struck down much of 2025–26 US tariffs ('Liberation Day')Fact
The relationship
Most of the 2025 tariffs rested on the IEEPA emergency law: the reciprocal duties and the fentanyl tariffs on Canada, Mexico and China. The Supreme Court's ruling voided them, leaving Section 232 tariffs on steel, aluminum, autos and other goods in place and pushing the White House onto slower, narrower statutes.
Since when and why
Learning Resources v. Trump, decided 6–3 on February 20, 2026, after the Court of International Trade and the Federal Circuit ruled against the tariffs in 2025.
How we know
The written opinion and dissents, and customs notices ending IEEPA collections as a temporary Section 122 tariff took their place.
What to watch
How and whether importers get refunds of the money collected, and whether replacement tariffs under other laws end up as high as the voided ones.
▸Supreme Court strikes down IEEPA emergency tariffs curbed the tariff powers of Donald TrumpFact
The relationship
By ruling that IEEPA does not authorize tariffs, the Supreme Court took away Trump's fastest tool: imposing or changing tariffs overnight by declaring an emergency. He must now rely on laws with limits, such as Section 122 (up to 15% for 150 days) or Section 232 (after investigations).
Since when and why
Supreme Court, Washington, DC, February 20, 2026, in Learning Resources v. Trump, brought by small businesses and a group of states.
How we know
The written opinion and dissent, plus the White House's same-day shift to other statutes, show the ruling's direct effect on presidential tariff power.
What to watch
Whether Congress grants new tariff authority, and whether the ruling's logic limits other emergency powers; IEEPA still clearly allows sanctions and asset freezes.