National Taxpayers Union (NTU) recently endorsed the continuing resolution that would fund the government until the end of Fiscal Year 2025, congressional disapproval of the IRS digital asset sales rule, and the Pandemic Unemployment Fraud Enforcement Act. The rule providing for consideration of these measures included unrelated language relieving Congress of its statutory obligation to vote on President Trump’s “national emergency.”
On February 1, President Donald Trump imposed new tariffs under the International Emergency Economic Powers Act (IEEPA). IEEPA allows the president “to deal with any unusual and extraordinary threat, which has its source in whole or substantial part outside the United States, to the national security, foreign policy, or economy of the United States,” as long as there is a national emergency in effect. The tariffs were initially applied to imports from Canada, China, and Mexico.
But U.S. law also includes an expedited process for Congress to consider a privileged joint resolution to terminate a national emergency. Such a resolution must be brought to the floor within 15 calendar days and voted on within 3 calendar days. If successful, the underlying national emergency would be terminated, as would the IEEPA tariffs.
Congress should embrace this process as a way to exercise its constitutional authority over tariffs and international trade.
Instead, tariff supporters opted out of the statutory 15-day and 3-day voting deadlines for a joint resolution by changing House rules to read, “Each day for the remainder of the first session of the 119th Congress shall not constitute a calendar day for purposes of section 202 of the National Emergencies Act (50 U.S.C. 1622) with respect to a joint resolution terminating a national emergency declared by the President on February 1, 2025.” This language makes it much more difficult to subject the tariffs to a vote.
Instead of dodging this important issue, a more transparent approach would have been to introduce legislation to amend the National Emergencies Act.
While Congress continues to shy away from its Article I, Section 8 constitutional authority over duties and foreign commerce, courts may weigh in. Experts have described IEEPA tariffs as everything from a blatant, unconstitutional abuse of power to a constitutional travesty.
Regardless of the outcome of possible legal challenges, NTU encourages Congress to reassert its constitutional authority. While Congress may change the definition of “calendar day,” it can’t change the fact that tariffs are taxes paid by American businesses and consumers.