On February 20, 2026, the Supreme Court of the United States (SCOTUS) ruled that the U.S. President cannot use the International Emergency Economic Powers Act (IEEPA) to impose trade tariffs. That decision removes a key legal basis behind the 2025 tariff program — but it does not remove uncertainty for global business.In this episode of Down to Business English, Skip Montreux and Samantha Vega get Down to Business with the court decision that reshaped the U.S. tariff story. They review the timeline of how the tariff policy expanded in 2025 — including reciprocal tariffs that ranged from 10% to 50% and were framed as a response to U.S. trade deficits.Then they break down the Court’s main point in plain English: “regulating” trade is not the same thing as taxing imports — and under the U.S. Constitution, Congress (not the President) controls taxes and duties. Finally, they look at how other countries are reacting and ask the next big business question: if companies paid tariffs under IEEPA, what happens now — and will refunds be possible?D2B 402 explains why the Supreme Court struck down IEEPA-based tariffs — and why this ruling doesn’t automatically mean trade will “go back to normal”. With refunds still unclear and the administration already moving to alternative tools like Section 122, companies are still operating in a highly uncertain environment.Do you like what you hear?Become a D2B Member today for to access to member-only episodes, our --NEW!!! -- INTERACTIVE AUDIO SCRIPTS, PDF Audio Script Library, Bonus Vocabulary episodes, and D2B Member-only episodes.Visit d2benglish.com/membership for more information.