Executive Functions Chat
Executive Functions Chat
Bob Bauer and Jack Goldsmith
The Tariff Refund Problem
29 minutes Posted Feb 24, 2026 at 12:48 pm.
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29:23
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Show notes

Jack speaks with Matthew Seligman, a fellow at the Stanford Constitutional Law Center, about the remedial consequences of the Supreme Court’s decision invalidating tariffs imposed under the International Emergency Economic Powers Act. They walk through how tariff collection works, why repayment is not automatic, and the procedural hurdles importers face in trying to recover what they paid, including major barriers to class-wide or aggregate relief. They also examine the practical and political constraints shaping the process, including institutional capacity, litigation costs, and why many smaller importers may never recover their losses.



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