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Tax

Dec. 17, 2025

Can Congress really hand the president the power to tax?

The Supreme Court's IEEPA tariff cases put a sharp question front and center: Can Congress really give the president a blank check to tax imports? Several swing justices seem doubtful.

Christopher J. Duncan

Tariff and Customs Of Counsel
Squire Patton Boggs

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Anya Bharat Ram

Associate
Squire Patton Boggs

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Can Congress really hand the president the power to tax?
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On Nov. 5, 2025, the Supreme Court heard oral arguments on the legality of two separate challenges to the president's use of the International Emergency Economic Powers Act (IEEPA) to impose tariffs in the consolidated cases of Trump v. V.O.S. Selections (No. 25-250) and Learning Resources v. Trump (No. 24-1287). The main legal issue in the case is the statutory inter...

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