On 20 February 2026, the US Supreme Court (the Court) issued its
decision in Learning Resources, Inc. v. Trump,
consolidated with Trump v. V.O.S. Selections, Inc.,
addressing whether the President has authority under the
International Emergency Economic Powers Act (IEEPA) to impose
tariffs. The Court held that IEEPA does not authorize the President
to impose tariffs, and that the challenged tariffs therefore
exceeded the scope of delegated statutory authority.
By a 6–3 vote, the Court agreed on the result, though the
Justices differed in reasoning. Six Justices joined the majority
holding that IEEPA does not permit tariff imposition, while
Justices Thomas, Kavanaugh, and Alito dissented, concluding that
IEEPA authorizes tariffs and that the President acted within
delegated authority.