Washington, D.C., Feb. 20, 2026 (GLOBE NEWSWIRE) -- In a 6-3 vote, the U.S. Supreme Court has overturned President Trump’s orders imposing tariffs under the International Emergency Economic Powers Act (IEEPA), holding them unlawful because the text of that statute does not delegate tariff authority to the president. The New Civil Liberties Alliance submitted an amicus curiae brief on behalf of our clients in Simplified v. Trump and the similar FIREDISC v. Trump case, calling for this result. Demonstrating our intellectual leadership when it comes to unlawful administrative power, NCLA’s Simplified case was the very first lawsuit filed against the IEEPA tariffs, pioneering the legal arguments that were picked up by others and that prevailed at the Supreme Court today.
As NCLA has argued from day one, the majority recognized that IEEPA never mentions tariffs, so it cannot authorize the president to enact them—even in declared emergencies. President Trump may well have other tariff authorities he can rely on that Congress has supplied, or will supply, to achieve similar ends, but he cannot use IEEPA. It was important for the Supreme Court to recognize where Congress has—and has not—delegated its constitutional tariff authority to the president. NCLA’s amicus brief at the Supreme Court spelled out the statutory language Congress has always used when it has delegated tariff authority. IEEPA included no such language. NCLA celebrates this victory on behalf of our clients in all our tariff lawsuits.
As NCLA has also said from the outset, the Supreme Court noted that tariffs are taxes paid by American importers. They are not taxes somehow imposed on foreign states. The Constitution reserves taxing power to Congress alone, and no president has previously tried to impose tariffs using IEEPA. The majority cited this lack of historical precedent, as well as the ‘transformative expansion’ of presidential authority over tariff policy that upholding the tariffs would have represented. It also held that tariffs are a ‘core legislative power.’
“Based on two words separated by 16 others in Section 1702(a)(1)(B) of IEEPA—‘regulate’ and ‘importation’—the President asserts the independent power to impose tariffs on imports from any country, of any product, at any rate, for any amount of time,” Chief Justice John Roberts wrote. “Those words cannot bear such weight.”
Today’s ruling frees businesses and individuals nationwide, including NCLA’s clients in Simplified, FIREDISC, and Smirk & Dagger Games v. Trump, from having to pay these unlawful tariffs going forward, and it should lead to refunds for tariffs they already paid.
NCLA released the following statements:
“The Supreme Court has made clear that grants of authority begin and end with Congress’s words. By enforcing that textual limit, the decision maintains the proper separation of powers.”
— Andrew Morris, Senior Litigation Counsel, NCLA
“We are pleased the Supreme Court has made clear that IEEPA does not provide the Executive with limitless tariff power. We are gratified neither our clients nor other Americans will have to pay these illegal tariffs.”
— John Vecchione, Senior Litigation Counsel, NCLA
“Today the Supreme Court agreed with NCLA by holding that no president can unilaterally raise taxes on Americans. It was a good day for textualism. The Chief Justice’s majority opinion undertook a masterful textualist analysis of IEEPA that won over all three Democratic appointees, as well as Justices Gorsuch and Barrett.”
— Mark Chenoweth, President, NCLA
For more information visit the amicus pages here and here.
ABOUT NCLA
NCLA is a nonpartisan, nonprofit civil rights group founded by prominent legal scholar Philip Hamburger to protect constitutional freedoms from violations by the Administrative State. NCLA’s public-interest litigation and other pro bono advocacy strive to tame the unlawful power of state and federal agencies and to foster a new civil liberties movement that will help restore Americans’ fundamental rights.
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Joe Martyak New Civil Liberties Alliance 703-403-1111 joe.martyak@ncla.legal
