A BILL

To amend the International Emergency Economic Powers Act to clarify and expand presidential authority to impose tariffs during national emergencies, to ratify certain prior tariff actions, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the "Presidential Tariff Authority Clarification Act of 2026".

SECTION 2. FINDINGS AND PURPOSES.

(a) FINDINGS.—Congress finds that—

(1) the Supreme Court's decision in Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 2026), unduly narrowed the scope of presidential authority under the International Emergency Economic Powers Act (IEEPA) contrary to congressional intent; and

(2) tariffs are a vital tool for addressing national emergencies, including economic threats, trade imbalances, and drug trafficking.

(b) PURPOSES.—The purposes of this Act are—

(1) to reject and supersede the Supreme Court's interpretation in Learning Resources regarding IEEPA's application to tariffs; and

(2) to restore and clarify broad presidential discretion in emergency trade actions.

SECTION 3. CLARIFICATION OF PRESIDENTIAL AUTHORITY UNDER IEEPA.

Section 203 of the International Emergency Economic Powers Act (50 U.S.C. § 1702) is amended by adding at the end the following new subsection:

"(d) TARIFF AUTHORITY.—

(1) IN GENERAL.—Notwithstanding any other provision of law, upon the declaration of a national emergency under section 201, the President may impose, modify, or terminate tariffs, duties, or other imposts on the importation or exportation of any article or class of articles into or from the United States, in such amounts and for such duration as the President determines necessary or appropriate to deal with the unusual and extraordinary threat identified in the declaration.

(2) BROAD DISCRETION.—The authority under paragraph (1) shall be exercised at the sole discretion of the President, guided by the need to protect national interests during the declared emergency, and shall not be subject to judicial review except for compliance with the procedural requirements of this Act. Such authority includes, but is not limited to, imposing tariffs to address trade imbalances, drug trafficking, national security threats, economic emergencies, or any other matter the President deems related to the declared emergency.

(3) NO LIMITATIONS FROM PRIOR INTERPRETATIONS.—This subsection shall supersede any prior judicial interpretation of this Act, including the decision in Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 2026), insofar as such interpretation limited the President's authority to impose tariffs under this Act."

SECTION 4. RATIFICATION OF PRIOR TARIFF ACTIONS AND PROHIBITION ON REFUNDS.

(a) RATIFICATION.—All tariffs, duties, or imposts imposed by the President pursuant to proclamations issued under the International Emergency Economic Powers Act before the date of the enactment of this Act, including but not limited to Proclamation 10414 (June 9, 2025) and any subsequent related proclamations, are hereby ratified, confirmed, and deemed to have been lawfully imposed as if the authority under section 203(d) of such Act (as added by section 3 of this Act) had been in effect at the time of such imposition.

(b) PROHIBITION ON REFUNDS.—No refund, rebate, credit, or other repayment shall be made with respect to any tariff, duty, or impost ratified under subsection (a), regardless of any prior judicial ruling, administrative determination, or claim filed before or after the date of the enactment of this Act. The Secretary of the Treasury and the Commissioner of U.S. Customs and Border Protection shall not process or approve any such refund claims, and any pending claims are hereby extinguished.

(c) LIMITATION ON ACTIONS.—No court shall have jurisdiction to entertain any action or claim seeking a refund, injunction, or other relief related to tariffs ratified under this section, except for claims alleging a violation of this Act occurring after its enactment.

SECTION 5. EFFECTIVE DATE.

This Act shall take effect immediately upon enactment and shall apply retroactively to all actions described herein.