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Thompson Hine LLP, a full-service business law firm with approximately 400 lawyers in 11 offices, was ranked number 1 in the category “Most innovative North American law firms: New working models” by The Financial Times and was 1 of 7 firms shortlisted for The American Lawyer’s inaugural Legal Services Innovation Award. The firm has been recognized by the National Law Journal as a Legal Technology Trailblazer and featured by Bloomberg for its innovative service delivery models, which drive accuracy and predictability. The firm’s commitment to innovation is embodied in Thompson Hine SmartPaTHTM – a smarter way to work – predictable, efficient and aligned with client goals. For more information, please visit ThompsonHine.com and ThompsonHine.com/SmartPaTH.

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On February 20, 2026, the U.S. Supreme Court (SCOTUS) in a 6-3 ruling determined that President Donald Trump&rsquo;s use of the International Economic Emergency Powers Act (IEEPA) to impose tariffs was unlawful.&nbsp;In its <a href="https://www.supremecourt.gov/opinions/25pdf/24-1287_4gcj.pdf" target="_blank" rel="noreferrer noopener">decision</a>, the SCOTUS stated: &ldquo;When Congress grants the power to impose tariffs, it does so clearly and with careful constraints.&nbsp;It did neither in IEEPA.&rdquo;
The decision also held that the U.S. Court of International Trade (CIT) is the proper forum to hear challenges to IEEPA-based disputes, a limited procedural victory for the Trump administration.&nbsp;The ruling signals that the CIT will now oversee the tariff refund process to be administered by U.S. Customs and Border Protection (CBP) for importers seeking refunds on entries subject to IEEPA duties, while confirming that the CIT retains jurisdiction to adjudicate any disputes arising from those claims.
Ultimately, the SCOTUS ruling was not entirely surprising.&nbsp;During oral arguments, several justices challenged whether the IEEPA grants a president the authority to impose tariffs.&nbsp;For additional analysis on the oral arguments, see <a href="https://www.thompsonhinesmartrade.com/2025/11/trumps-emergency-tariffs-face-scrutiny-and-skepticism-at-the-supreme-court-2/">Update of November 7, 2025</a>.
Notwithstanding the SCOTUS ruling, tariffs implemented under other statutory authorities by President Trump, such as those imposed under Section 301 of the Trade Act of 1974 and Section 232 of the Trade Adjustment Act of 1962, remain in effect.
How the Trump administration will respond to the SCOTUS decision remains uncertain, including the timing and mechanics of any tariff refund process.&nbsp;President Trump has repeatedly emphasized that tariffs are central to his economic and foreign policy agenda.&nbsp;The Trump administration may now issue new executive orders implementing tariffs that rely on other statutory authorities.

U.S. Supreme Court Invalidates IEEPA as a Lawful Authority to Impose Tariffs

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