On the recordApril 21, 2026
more than 2 months ago, the Supreme Court ruled that the tariffs that President Trump had imposed under the International Emergency Economic Powers Act, or IEEPA, were unlawful. That means that more than $166 billion in taxes--or tariffs--under IEEPA were illegally collected, and they are owed back to the importers who paid them. Now, this wasn't a shocking outcome because the law that the President tried to use for these tariffs--IEEPA--had never been used to impose tariffs. It does not even mention the words ``tariff'' or ``duty'' once, anywhere, in that law. And so 15 months ago, a number of us introduced legislation to clarify that IEEPA cannot be used for tariffs. Congress then submitted three amicus briefs, arguing that these tariffs were unlawful. The lower courts agreed. And on February 20, the Supreme Court blocked the tariffs and said that they should be repaid. Now, 2 months later, here we are. No refunds have been paid, and the administration says it could take another 60 to 90 days before any refunds will be paid out. Yesterday, some businesses were finally able to apply for refunds in the Customs and Border Protection's new system, but that system didn't allow businesses to even apply for refunds they have been waiting the longest for. This new system, which is called CAPE, disadvantages small businesses who may not know they need to file to receive refunds.
Source
govinfo.gov




