As of February 20, 2026, the US Supreme Court issued a decision on two appeals concerning the tariffs that President Trump imposed under the International Emergency Economic Powers Act (IEEPA). The Court held the IEEPA does not give the President the authority to impose tariffs, thereby affirming a lower court decision that invalidated two sets of the IEEPA tariffs. Article I of the US Constitution gives Congress the power to impose import tariffs and regulate foreign commerce. Congress has also enacted several laws that give the executive branch the power to impose tariffs, which the executive branch has used in recent administrations. IEEPA gives the President extensive authorities to address emergencies and regulate or prohibit imports of certain property. On February 1, 2025, President Donald Trump invoked IEEPA to announce tariffs on imports from Canada, Mexico, and the PRC, later imposing additional tariffs of at least 10% on imports from almost all US trading partners. The Court held that IEEPA’s phrase “regulate…importation” does not authorize the President to impose tariffs. The Court declined to interpret the verb “regulate” to include tariffs, partly because that would render IEEPA unconstitutional to the extent that it would authorize export tariffs as well.
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