- 案件名称：Learning Resources, Inc. v. Trump (No. 24-1287) 和 Trump v. V.O.S. Selections, Inc. (No. 25-250)
- 判决日期：2026年2月20日
- 判决结果：6比3裁定IEEPA未授权总统征收关税
多数意见核心段落
一、宪法规定
Article I, Section 8 of the Constitution vests the power to “lay and collect Taxes, Duties, Imposts and Excises” in Congress alone. Tariffs are a form of tax. The Framers vested this “unique” power in Congress to ensure accountability to the people. The President has no inherent authority to impose tariffs in peacetime. The Government concedes this point and relies entirely on IEEPA.
中文翻译：宪法第一条第八款授予国会独占权力”征收税款、关税、进口税和消费税”。关税是税收的一种形式。制宪者将这一”独特”权力赋予国会，以确保对人民的问责。总统在和平时期没有固有征收关税的权力。政府承认这一点，并完全依赖IEEPA。
二、重大问题原则
This Court is reluctant to read ambiguous statutory text as delegating extraordinary powers to the Executive, especially powers that belong to Congress under the Constitution. The major questions doctrine requires “clear congressional authorization” for actions of vast economic and political significance. Tariffs affect trillions of dollars in trade, consumer prices, and international relations. No President in IEEPA’s 50-year history has ever used it to impose tariffs. Congress has always used explicit and limited language when delegating tariff authority. Foreign affairs and national emergencies do not create an exception.
中文翻译：本院不愿将模糊的法律文本解读为向行政部门委托非常权力，尤其是宪法上属于国会的权力。重大问题原则要求对具有巨大经济和政治意义的行为必须有”明确的国会授权”。关税影响数万亿美元贸易、消费者价格和国际关系。在IEEPA 50年的历史上，从未有任何总统以此为据征收关税。国会委托关税权力时始终使用明确且有限的语言。外交事务和国家紧急状态并不构成例外。
三、IEEPA的法定解释
IEEPA authorizes the President to “investigate, block during the pendency of an investigation, regulate, direct and compel, nullify, void, prevent or prohibit” any “importation or exportation” of property in which a foreign country or national has an interest (50 U.S.C. §1702(a)(1)(B)).
The word “tariff,” “duty,” or “tax” does not appear.”Regulate” means to control or adjust by rule, not to impose taxes. Congress consistently uses explicit terms when authorizing taxes or tariffs elsewhere. Reading “regulate” to include tariffs would render part of IEEPA unconstitutional (export taxes are forbidden by Art. I, §9, cl. 5). The nine verbs in the statute describe sanctions and controls, not revenue-raising measures.
中文翻译：IEEPA授权总统”有权调查、在调查期间有权封锁、有权监管、指导和强制、宣告无效、撤销、防止或禁止”任何外国国家或其国民拥有利益的财产的”进口或出口”。法律文本中并未出现”tariff”（关税）、”duty”（关税）或”tax”（税）等词。”Regulate”意为通过规则控制或调整，而非征收税款。国会在其他授权税收或关税的法律中始终使用明确术语。将”regulate”解读为包括关税将使IEEPA部分内容违宪（宪法第一条第九款第五项禁止出口税）。该法中的九个动词描述的是制裁和控制措施，而非筹集收入的措施。
四、核心论断
“Based on two words separated by 16 others in … IEEPA—’regulate’ and ‘importation’—the President asserts the independent power to impose tariffs on imports from any country, of any product, at any rate, for any amount of time. Those words cannot bear such weight.”
中文翻译：”基于IEEPA中被另外16个词隔开的两个词——’regulate’（监管）和’importation’（进口）——总统主张其拥有独立权力，可以对来自任何国家的任何产品，以任何税率、在任何时间内征收进口关税。这些词无法承受如此之重的解释。”
“IEEPA contains no reference to tariffs or duties.”
中文翻译：”IEEPA中没有任何关于关税(tariffs)或税捐(duties)的表述。”
“Until now no President has read IEEPA to confer such power.”
中文翻译：”直到现在，没有任何一位总统将IEEPA解读为授予了此类权力。”
判决结论（Disposition）
“IEEPA does not authorize the President to impose tariffs. The judgment in No. 24-1287 is vacated and remanded with instructions to dismiss for lack of jurisdiction. The judgment in No. 25-250 is affirmed.”
中文翻译：IEEPA并未授权总统征收关税。24-1287号案件的判决被撤销并发回，并指示因缺乏管辖权而驳回。25-250号案件的判决被维持。
| IEEPA (International Emergency Economic Powers Act) | 《国际紧急经济权力法》 | 1977年颁布的法律，授权总统在应对外国威胁时采取经济措施 |
| tariff | 关税 | 对进口商品征收的税 |
| duty | 关税、税捐 | 对商品征收的税，常与tariff互换使用 |
| impose | 征收、施加 | 实施关税、制裁等措施 |
| regulate | 监管、规制 | 通过规则进行控制或调整 |
| importation | 进口 | 商品进入一国的行为 |
| major questions doctrine | 重大问题原则 | 宪法解释原则，要求国会对重大权力委托必须有明确授权 |
| clear congressional authorization | 明确的国会授权 | 国会必须清晰表达委托特定权力的意图 |
| vest | 授予、赋予 | 将权力赋予某机构或个人 |
| inherent authority | 固有权力 | 宪法直接赋予的、无需法律授权的权力 |
| peacetime | 和平时期 | 非战争状态 |
| delegate | 委托、授权 | 国会将权力授予行政部门 |
| separation of powers | 三权分立 | 立法、行政、司法三权相互制衡的宪法原则 |
| power of the purse | 财政权、钱袋子权力 | 国会控制税收和支出的核心宪法权力 |
| remand | 发回 | 上级法院将案件发回下级法院 |
| vacate | 撤销 | 宣布判决无效 |
| affirm | 维持 | 上级法院确认下级法院的判决 |
| dissent | 异议意见 | 少数法官对多数意见的反对意见 |
| concur | 并发意见 | 同意判决结果但基于不同理由的意见 |
| plurality opinion | 复数意见 | 获得最多法官支持但未达多数的意见 |
| preliminary injunction | 初步禁令 | 诉讼期间暂时禁止某项行为的法院命令 |
| certiorari | 调卷令 | 最高法院同意审理下级法院案件的命令 |