In a ruling published on February 20, 2026, the United States Supreme Court announced in a 6-3 decision that the International Emergency Economic Powers Act (IEEPA) cannot be used to impose tariffs.

In the decision’s syllabus, Chief Justice John Roberts stated that “had Congress intended to convey the distinct and extraordinary power to impose tariffs” under IEEPA, then “it would have done so expressly, as it consistently has in other tariff statutes.”

This decision provides no information regarding implemented by U.S. Customs and Border Protection, potential next steps, or whether-and how-any refunds may be processed.

The Supreme Court’s full decision can be found here:
https://www.supremecourt.gov/opinions/25pdf/24-1287_4gcj.pdf