Learning Resources, Inc. v. Trump

Supreme Court of the United States · 2026

Facts

President Trump imposed tariffs on imports from various countries, citing the International Emergency Economic Powers Act (IEEPA) to address drug influx and trade deficits. Learning Resources, Inc. and V.O.S. Selections, Inc. filed suit, alleging that IEEPA does not authorize the reciprocal or drug trafficking tariffs. The cases were consolidated by the Supreme Court.

Issue

The question presented is whether the International Emergency Economic Powers Act (IEEPA) authorizes the President to impose tariffs.

Holding

IEEPA does not authorize the President to impose tariffs. The judgment in No. 24–1287 is vacated, and the case is remanded with instructions to dismiss for lack of jurisdiction; the judgment in No. 25–250 is affirmed.

Rule

The power to impose tariffs is "very clear[ly] . . . a branch of the taxing power," which the Constitution vests in Congress alone. When Congress has delegated its tariff powers, it has done so in explicit terms and subject to strict limits, and the power to "regulate . . . importation" in IEEPA does not include the power to tax or impose tariffs.

Read the full opinion on CourtListener

Case brief last reviewed 2026-02-20. Prepared by CaseReader from the published opinion.