The Court holds that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. Because tariffs are a branch of the taxing power that Article I of the Constitution assigns to Congress alone, the President must identify clear congressional authorization to impose them — and IEEPA's grant of authority to "regulate . . . importation," which never mentions tariffs or duties, does not supply it.
CASE: Learning Resources, Inc. v. Trump
AUTHOR: Roberts, C. J.
DECIDED: 2026-02-20
OPINION: https://www.supremecourt.gov/opinions/25pdf/24-1287_new_3135.pdf
AI DISCLOSURE: The voices in this podcast are AI-generated. The narration is produced by a machine-learning voice synthesis model. Tone, inflection, pacing, and emphasis are artifacts of the model and should not be attributed to any individual. The text being read is the majority opinion as published by the Supreme Court of the United States with light adaptations to improve readability.
