GlossaryEN1 min readUpdated: Jun 26, 2026

Learning Resources v. Trump (US Supreme Court IEEPA Tariff Ruling, 2026)

As of June 2026.

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Last updated: 26 June 2026Published: 25 June 2026

Source: US Supreme Court, Learning Resources, Inc. v. Trump, No. 24-1287 (Entscheidung vom 20.02.2026), supremecourt.gov; Congressional Research Service Legal Sidebar LSB11398 (congress.gov); Ropes & Gray, Holland & Knight, K&L Gates Mandanten-Alerts (02/2026); Penn-Wharton Budget Model. Stand: Juni 2026

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Definition & Explanation

As of June 2026. On 20 February 2026 the US Supreme Court held in Learning Resources, Inc. v. Trump (607 U.S. ___ 2026, consolidated with V.O.S. Selections, Inc. v. Trump), by a 6–3 vote, that the International Emergency Economic Powers Act (IEEPA) does NOT authorise the President to impose tariffs unilaterally. The majority opinion was written by Chief Justice John Roberts; Justices Thomas, Kavanaugh and Alito dissented. The ruling struck down two pillars of the Trump tariff policy: the "reciprocal" country tariffs (based on the trade-deficit emergency declared on 2 April 2025) and the drug-/fentanyl-related tariffs on Canada, Mexico and China. Not affected are sectoral tariffs under Section 232 (steel, aluminium, autos, copper, pharmaceuticals) and Section 301, which rest on other legal bases. In response, since 24 February 2026 the administration has provisionally based country tariffs on the flat Section 122 surcharge (initially 10%, raised by order of 22 February 2026 to the statutory maximum of 15%; capped at 150 days). The refund of IEEPA duties already collected (estimated at roughly USD 175–179 billion) remains an open question. Not to be confused with the still-effective Section 232 or Section 301 measures. Related terms: IEEPA, reciprocal tariffs, Section 122, fentanyl tariffs.

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Learning Resources v. Trump (US Supreme Court IEEPA Tariff Ruling, 2026)

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Related Terms

Reciprocal Tariffs

Trump Tariffs

Fentanyl tariffs

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Trump Tariffs on the EU / Germany

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