Supreme Court Strikes Down IEEPA Duties

Feb. 20, 2026
By: David G. Forgue

On February 20 the Supreme Court issued its opinion in Learning Resources v. United States. That decision held that the International Emergency Economic Powers Act (“IEEPA”) did not authorize the President to impose tariffs on imports. The Court did not settle on a single reason this was true, but six justices agreed on the outcome.

Importantly, the Court also decided that jurisdiction for IEEPA duty cases resided in the Court of International Trade, rather than in various District courts scattered across the country. The jurisdictional holding will have implications for whether a nationwide injunction against collection of IEEPA duties can be issued and will likely assist in crafting an orderly resolution of the vast number of claims for refund that will now be made. Note that this does not necessarily mean that it is necessary to file a case, but that we no longer need to worry about separate courts across the country issuing conflicting orders.

Contact any attorney at Barnes, Richardson & Colburn, LLP to discuss how to proceed in light of this decision.