Tony Romm & Ana Swanson, Ahead of Tariff Ruling, Businesses Race to Secure Refunds, N.Y. Times (Dec. 3, 2025):
From the buy-in-bulk retailer Costco to the canned-tuna company Bumble Bee Foods, some businesses are racing to get in line for tariff refunds, anticipating that the Supreme Court will soon rule against President Trump and force him to return billions of dollars collected on imports.
A growing roster of companies in recent weeks has hired lawyers, filed lawsuits or submitted official claims to the U.S. government, all in an early bid to secure a quick payout in the event that the centerpiece of Mr. Trump’s global trade war is struck down.
Related TaxProf Blog coverage:
- Narotzki: Predicting Tariff Decisions from Oral Argument Transcripts with AI Models (Nov. 26, 2025)
- Clarke & Glogower: Tariffs and the Taxing Power: Historical Lessons for Major Questions and Nondelegation (Nov. 12, 2025)
- NY Times: Will Trump’s Tariffs Survive Supreme Court’s ‘Major Questions’ Test? (Nov. 1, 2025)
- The Trump Tariffs and the Early History of the Taxing Power (Oct. 28, 2025)
- Law Prof Amicus Briefs in the Tariff Cases (Oct. 25, 2025)
- Good Governance Is Taxing: The Implications Of Tax Policy For Separation Of Powers And The Major Questions Doctrine (Apr. 12, 2025)
