In Learning Resources v. Trump, the administration states that the International Emergency Economic Powers Act (IEEPA) of 1977 authorizes the president to impose tax rates on any country at any level. On November 5, 2025, the US Supreme Court will hear arguments on whether US President Donald Trump has overstepped federal law with his tariff impositions. Both the US Court of International Trade (CIT) and the Court of Appeals for the Federal Circuit (CAFC) have previously ruled that Trump did not have power under the IEEPA to set tariffs under the alleged national emergency.