The Supreme Court ruled that President Trump exceeded his authority when the government collected at least $133 billion in tariffs over the last year. Importers will be seeking refunds of these duties as the ruling is presumptively retroactive. However, the court also questioned whether two sets of tariffs were authorized by the International Emergency Economic Powers Act (IEEPA). The court ruled that tariffs are a form of taxation and did not delegate that authority to the Executive through IEEPA's general authorization to regulate importation. The court did not resolve the issue of remedies for tariffs already paid. After the court's decision, President Trump announced he was imposing 15% tariffs under Section 122 of the Trade Act of 1974. The False Claims Act allows whistleblowers to bring suit on the government's behalf and pursue action even if the government declines to intervene.