Learning Resources, Inc. v. Trump · ¶196

Nor has any President until now understood IEEPA to authorize imposing tariffs. Between 1977 (when IEEPA was enacted) and 2024, eight Presidents had the chance to make use of IEEPA's delegation of power. And all chose the same course. They invoked the statute's “regulate importation” provision for a variety of non-tariff purposes. See ante, at 245. But they looked elsewhere—to Title 19's provisions—for tariff authority. See ibid. In other words, each President read the statutes as Congress wrote them, with IEEPA enabling him to regulate imports and Title 19 enabling him—in confined situations—to tax those foreign goods. None, as far as anyone has suggested, even considered doing otherwise.

preliminary print (page proof)
Source edition
Passage preview. Read in context for the complete text, notes and references.