# Supreme Court Strikes Down the IEEPA Tariffs

> In a 6-3 decision, the Supreme Court held that the International Emergency Economic Powers Act does not authorize tariffs.

Donald Trump · Trade & Economy · Supreme Court Ruling · Feb 20, 2026
Official record: https://www.supremecourt.gov/opinions/25pdf/24-1287_4gcj.pdf

## What happened

In a 6-3 decision, the Supreme Court held that the International Emergency Economic Powers Act does not authorize tariffs, invalidating both the April 2025 'Liberation Day' reciprocal tariffs and the fentanyl/border tariffs on Canada, Mexico and China.

## How it happened

The Court, per Chief Justice Roberts, applied the 'major questions doctrine,' holding the tariff power belongs to Congress. All IEEPA tariffs terminated February 24, 2026.

## Documented impact

- [negative / substantiated] The administration's signature tariff program was ruled unlawful. — The 6-3 majority (Roberts with Sotomayor, Kagan, Gorsuch, Barrett, Jackson) found IEEPA's 'regulate importation' power does not include tariffs; Thomas, Kavanaugh and Alito dissented.
- [mixed / substantiated] Trump quickly replaced some tariffs under other authority. — Within hours the President imposed a new 10% global tariff under Section 122 of the Trade Act of 1974 (later raised toward 15%); refund questions for previously paid IEEPA tariffs were remanded to lower courts.

## Sources

- [Supreme Court opinion (PDF)](https://www.supremecourt.gov/opinions/25pdf/24-1287_4gcj.pdf)
- [Tax Foundation: SCOTUS tariffs ruling analysis](https://taxfoundation.org/blog/supreme-court-trump-tariffs-ruling/)
- [White & Case: U.S. terminates IEEPA tariffs](https://www.whitecase.com/insight-alert/united-states-terminates-ieepa-based-tariffs-following-supreme-court-decision)

---
Canonical: https://eo.alanwizemann.com/eo/trump/supreme-court-strikes-down-the-ieepa-tariffs