After the Supreme Court struck down former President Donald Trump’s emergency tariffs, small businesses are leading the charge for refunds — pressing the courts and Congress to return billions in unlawfully collected import taxes while the administration urges a slower, more deliberate process.
The battle over refunds tied to former President Donald Trump’s emergency tariffs is now in full swing after the Supreme Court struck down the sweeping levies, declaring them unlawful.
At the forefront are two small businesses: New York-based wine importer VOS Selections and Michigan auto parts retailer AGS Company Automotive Solutions. Together, they have become early drivers of the effort to recover millions in import taxes collected under the now-voided policy. 
VOS Selections, represented by the Liberty Justice Center, moved quickly following the high court’s decision. Founder Victor Schwartz called the ruling a “turning point” for small businesses nationwide. Although his company is owed a refund in the low six figures, he said the tariffs significantly strained its cash flow.
“Cash flow is the lifeblood of a company,” Schwartz said, noting that many small firms likely faced similar pressures.
The Trump administration had previously pledged to refund VOS Selections and its fellow plaintiffs if they prevailed. While officials have said they will not oppose refunds for other affected businesses, the broader repayment process remains unclear.
Liberty Justice Center has advised companies that immediate legal action may not be necessary, assuring them their claims should remain valid if litigation becomes required.
Meanwhile, major corporations are also stepping in. FedEx filed suit seeking a full refund of import taxes it paid under the emergency tariffs and has pledged to pass any recovered funds back to shippers and consumers. The company acknowledged that the timeline and mechanics of reimbursement will depend on forthcoming government and court guidance.
The question of which case will guide the refund process remains unsettled. For months, lawsuits were consolidated under AGS Company Automotive Solutions’ case at the U.S. Court of International Trade, effectively making it the lead docket. That consolidation paused in December when Chief Judge Mark Barnett halted the filing of new cases.
Separately, VOS Selections is urging an appeals court to swiftly issue its formal mandate ending the case, allowing lower courts to regain jurisdiction and move ahead with refunds. Although the government technically has time to seek reconsideration from the Supreme Court, the businesses argue there is no barrier to proceeding now.
The Justice Department, however, has pushed back on efforts to accelerate the timeline. In a recent filing, it described demands for immediate action as “ill-conceived,” suggesting proceedings be paused for 90 days to allow policymakers to evaluate next steps. Officials emphasized the complexity of unwinding the tariff program and cautioned against rushing the process.
Trump has also signaled that refunds could remain tied up in litigation for years, noting the Supreme Court did not lay out a detailed roadmap. He even floated the possibility of the justices rehearing the case — a rare move not seen in decades.
Democrats Press for Immediate Repayment
As the courts debate procedure, several Democratic leaders are pressing for direct repayment.
Illinois Gov. J.B. Pritzker publicly sent Trump an $8.6 billion “invoice,” estimating refunds of $1,700 per family in his state. New York Gov. Kathy Hochul, Maryland Gov. Wes Moore and California Gov. Gavin Newsom have issued similar calls for repayment.
In Congress, Sens. Ed Markey, Ron Wyden and Jeanne Shaheen introduced legislation requiring full refunds — with interest — within 180 days of enactment. The proposal would direct U.S. Customs and Border Protection to front the payments and prioritize small businesses, while mandating monthly updates on refund progress.
“It’s Main Street and working families that paid Trump’s tariff taxes, and we must ensure they get their money back — not big corporations,” Markey said in a statement.
For now, small businesses remain at the center of the legal fight, even as large corporations and state officials join the growing effort to recover funds. The pace — and ultimate cost — of the refund process may hinge on how quickly courts and policymakers chart a path forward.
