Memorials, Recognition - Honors and celebrates the laws of the United States and longstanding legal precedent that makes clear that the federal government may not retain any funds collected by the U.S. government based on tariffs that have been ruled invalid. -

This Tennessee joint resolution honors U.S. laws and legal precedent stating that the federal government cannot keep money collected from tariffs ruled invalid by the Supreme Court. The bill specifically references a 2025 Supreme Court decision that declared tariffs imposed under the International Emergency Powers Act to be illegal. It acknowledges the financial impact on Tennessee households and businesses, noting that the state paid an estimated $3.5 billion in these tariffs. The resolution serves as a formal recognition of the state's position on the issue rather than creating new legal requirements or funding mechanisms.