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ARTICLE · 26 FEBRUARY 2026

Summary: Supreme Court Decision On IEEPA Tariffs

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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.

United StatesInternational Law

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.

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