Trump Admin Refunds $100B in Tariffs Struck Down by Court
The Trump administration has refunded approximately $100 billion from tariffs collected before the U.S. Supreme Court struck down those duties, according to a court filing in the U.S. Court of International Trade. The filing, submitted by U.S. customs officials on Tuesday, stated that “refunds (duties plus interest) of approximately $100 billion have been completed using the Consolidated Administration and Processing of Entries Refund component, certified by the agency, and sent to the U.S. Department of Treasury for disbursement.”
The amount, reflecting the total as of the end of July, represents more than half — approximately 60% — of the $166 billion collected in tariffs that the Supreme Court struck down in February. The refund marks one of the largest tariff repayments in U.S. history and follows months of gradual disbursements since the Court’s landmark ruling.
The Supreme Court Ruling
The refunds trace back to the Supreme Court’s 6-3 decision on February 20 in Learning Resources, Inc. v. Trump, which struck down most of President Trump’s widest-ranging tariffs. The Court found that the International Emergency Economic Powers Act (IEEPA) of 1977 does not authorize the president to unilaterally impose tariffs on goods imported from trading partners.
Chief Justice John Roberts, writing for the majority, declared: “When Congress has delegated its tariff powers, it has done so in explicit terms and subject to strict limits. Had Congress intended to convey the distinct and extraordinary power to impose tariffs, it would have done so expressly, as it consistently has in other tariff statutes.”
The tariffs in question originated in April 2025, when Trump announced sweeping “Liberation Day” duties on imports from dozens of trading partners. Initially targeting Mexico, Canada, and China over fentanyl concerns, the tariffs expanded to more than 90 countries, citing emergency powers under IEEPA.
The Refund Process
Following the Supreme Court ruling, the U.S. Court of International Trade ruled in March that companies affected by the invalidated tariffs should be refunded. U.S. Customs and Border Protection established a refund portal, and importers filed claims to recover the duties they had paid.
The refund process has been gradual and incremental. By late May, the administration had paid $20 billion in refunds, with about $65 billion more expected. By mid-July, that figure had grown to $81 billion. The latest filing confirms that approximately $100 billion has now been disbursed.
Nearly $29 billion in potential refunds remains under review by trade authorities, while another $1.6 billion is stalled because importers have not yet supplied their banking details. Amazon, one of the largest importers affected, received about $600 million in refunds during the second quarter of 2026, according to finance chief Brian Olsavsky.
Political Reactions
The refunds have become politically charged, with critics arguing that the money is flowing to corporations rather than the consumers who ultimately bore the cost through higher prices.
“Trump is sending the ‘refunds’ to the companies, not working people. Every single cent of these refunds should go back to American consumers,” Rep. Greg Casar, D-Texas, said this week.
The criticism echoes broader Democratic opposition to the administration’s tariff agenda. New York Governor Kathy Hochul called the tariffs “nothing more than a tax on hardworking families,” while Oregon Attorney General Dan Rayfield accused the administration of trying “to inflict more chaos on working families and homegrown Oregon businesses.”
Escalation and New Tariffs
Rather than retreating after the Supreme Court defeat, Trump escalated his trade campaign. He called the justices “disloyal” and “fools,” and immediately imposed new temporary 10% tariffs under Section 122 of the Trade Act of 1974 — a law never before used for tariffs. Those tariffs were later struck down by a U.S. trade court in May.
When the temporary tariffs expired in July, the administration imposed a new round of tariffs of 10-12.5% on imports from 60 countries under Section 301 of the Trade Act of 1974, citing forced labor concerns. According to the USTR fact sheet, the new tariffs cover 99.4% of U.S. imports.
The new Section 301 tariffs face immediate legal challenges. On August 3, a coalition of 25 states — including New York, California, Arizona, and Colorado — filed suit, arguing the tariffs are a “pretext” to re-impose the duties struck down by the Supreme Court, according to NBC News. Small businesses have also filed challenges.
New York Attorney General Letitia James said: “After losing at the Supreme Court, the administration is once again trying to illegally raise taxes on families and businesses with a new round of tariffs.”
The states argue the Section 301 investigation was rushed — completed in two months versus eight months for the 2018 China investigation — and that the tariffs are so broad they “make a mockery of the statute.”
White House spokesman Kush Desai defended the new tariffs, stating: “Section 301 tariffs have proven to be a legally durable tool since the president’s first term, and they remain so now.”
Analysis and Outlook
The $100 billion refund represents a significant financial and legal setback for the administration’s tariff agenda, but the fight is far from over. The administration’s pivot to Section 301 tariffs demonstrates its determination to maintain trade barriers through alternative legal authorities.
The coming months will be critical. The courts will determine whether the Section 301 tariffs survive legal scrutiny, and the ongoing refund process will continue to unfold as remaining claims are processed. With the 2026 midterm elections on the horizon, the tariff debate is likely to remain a central political battleground.
For now, the $100 billion refund stands as a testament to the scale of the original tariff collection — and the legal and economic consequences that followed the Supreme Court’s rejection of the administration’s use of executive power.