About the Course
Introduction
This CLE webinar will offer guidance to counsel as they navigate changes and challenges facing domestic and global supply chains following the decision by the U.S. Supreme Court in Learning Resources Inc. v. Trump, that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. The panel will review what actions have been taken by the administration, long-term options, and other key developments.
Description
The Supreme Court ruled that the President cannot use IEEPA to impose tariffs. The key issue in the case was whether IEEPA's authority to "regulate … importation" allowed the President to impose broad tariffs.
As expected, this invalidation of the IEEPA tariffs has created uncertainty. Billions of dollars in duties are now in question and the process for potential refunds remains unclear. The Court did not weigh in on whether or how the federal government should provide refunds to the importers who have paid the tariffs, and many law firms have filed cases seeking refunds. More recently, U.S. Customs has advised the Court of International Trade that it plans to develop a refund process.
However, not all tariffs were or will be impacted because many tariffs have been imposed under other legal authorities, such as Sections 232 and 301 of the Trade Act of 1974 (19 USC § 2132). In fact, almost immediately after the decision, the President signed a new Executive Order on Feb. 20, 2026, invoking Section 122 of the Trade Act.
Listen as our panel of experts discusses next steps after this important decision. Those range from the current status of refunds to the alternative measures that the President is expected to roll out throughout the balance of the year.
Presented By
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Ms. MacCallum counsels clients across industries, modes, and from end-to-end of the supply chain. She navigates the legal and business issues that affect transportation, supply chain, and international trade operations. In doing so, Ms. MacCallum represents retailers, technology companies, distributors, manufacturers, carriers, brokers, warehousemen, logistics providers, and more. She offers compliance counsel, contract drafting and negotiation, representation in mergers and acquisitions, and strategic business guidance.
Clients call on Mr. Todd from across all points in the supply chain including the manufacturers, retailers, technology companies, carriers, forwarders, and brokers to address issues ranging from regulatory licenses and permits, establishing relationships with contractors or suppliers and customers, international trade compliance, safety training and threat awareness, implementation of practical operational paperwork, claims handling and incident response, government investigations and enforcement, to litigation or arbitration for the disputes that arise. An industry thought leader, Mr. Todd’s articles or quotes by journalists have been published over 130 times and he has presented over 50 times at conferences in the U.S. and Canada.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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Date + Time
- event
Wednesday, March 25, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Overview of decision
A. Majority Holding
B. Dissent
C. Tariffs affected by the decision
D. Tariffs not affected by the decision
II. IEEPA refund strategies
III. Alternative measures under Section 122
IV. Other expected alternative measures
The panel will consider these and other key issues:
- Why did the U.S. Supreme Court decide that IEEPA does not grant tariff power?
- Which tariffs are now in jeopardy following the decision?
- Which tariffs fall outside the scope of the decision?
- How does the decision answer questions about payment of duties and possible refunds?
- What alternatives are available to the President in implementing tariffs?
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