Abstract
Since retaking office in January 2025, President Trump has accelerated and expanded his use of tariffs. Although many of these actions had been taken pursuant to a novel application of the International Emergency Economic Powers Act (IEEPA), the Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA does not authorize the President to impose tariffs. This adverse decision notwithstanding, the administration continues to signal that its tariff regime will continue under different legal authorities.
This Essay thus trains attention on the likely legal bases of that alternative regime. I focus on six tools that have been or could be mobilized by the executive: (1) Section 232 national security trade actions, (2) Section 301 retaliatory trade actions, (3) Section 201 safeguards, (4) antidumping and countervailing duties, (5) Section 122 balance of payments actions, and (6) Section 338 discriminatory act actions. In addition to describing the non-IEEPA tariff toolkit, I highlight considerations that will affect their future use, including the actors typically involved in demanding and administering the laws, the nuances of their respective processes, the expected scope and duration of resulting trade actions, and their vulnerability to legal challenge. A deeper understanding of the variation within and between relevant authorities yields lessons not only for a motivated executive, but also for reformers seeking examples of how to limit presidential tariff powers.
Volume
110
Issue
2
Page
89
Year
2026
Recommended Citation
Lawrence J. Liu,
No More IEEPA Tariffs? The Legal Bases of an Alternative Regime,
110
Minn. L. Rev. Headnotes
89
(2026).
Available at:
https://scholarship.law.umn.edu/mlr-headnotes/vol110/iss2/1
Rights
http://rightsstatements.org/vocab/InC-EDU/1.0/
Publication Abbreviation
Minn. L. Rev. Headnotes
