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ARTICLE · 06 APRIL 2026

Client Alert: Update On IEEPA Tariff Refunds

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On February 20, 2026, the US Supreme Court issued a landmark 6–3 tariff decision in Learning Resources, Inc. v. Trump. In its much-awaited ruling, the Court held that the International Emergency Economic Powers Act...

United StatesInternational Law
Stephen P. Younger
Stephen P. Younger
Jovana Crncevic
Jovana Crncevic
Taylor Pengelly
Taylor Pengelly
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On February 20, 2026, the US Supreme Court issued a landmark 6–3 tariff decision in Learning Resources, Inc. v. Trump.1 In its much-awaited ruling, the Court held that the International Emergency Economic Powers Act (“IEEPA”) did not authorize the President to impose tariffs. The decision invalidated tariffs imposed by the Trump Administration under the IEEPA and opened the door to potentially substantial refunds for affected businesses, individuals and others. 

Notably, the Court’s ruling left the logistics of issuing refunds to the Court of International Trade (“CIT”) and the U.S. Customs and Border Protection Agency (“CBP”). It did not address the legality of tariffs imposed under alternative statutory regimes. 

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