Danielle Myles | February 13, 2026
(fDi Intelligence) – The Supreme Court lawsuit challenging the White House’s “liberation day” tariffs, which could be decided as soon as February 20, is the latest manifestation of the difficulty large companies face in contesting the Trump administration’s unorthodox policies.
Small importers and public interest law firm Liberty Justice Center are behind the VOS Selections vs Trump litigation, which claims that President Donald Trump’s use of the International Emergency Economic Powers Act to impose blanket tariffs is unlawful.
Yet as the judgment date draws nearer, they’ve been joined by higher-profile names formally challenging the unprecedented use of IEEPA.
On February 11, six Republicans sided with Democrats to pass a House of Representatives vote to overturn the 35 per cent reciprocal tariffs on Canada for goods not covered by the USMCA trade pact. However the outcome is largely symbolic because it ultimately needs presidential sign-off.
This follows multinationals including Costco, Revlon, Goodyear, J.Crew and most recently Chinese e-mobility giant BYD joining a group of 1000-plus importers filing pre-emptive lawsuits to preserve their right to claim refunds if the Supreme Court strikes down IEEPA tariffs.
“Small businesses have really carried the burden here,” says Dan Anthony, executive director of We Pay the Tariffs, a coalition of 850 small businesses advocating against tariffs under Trump 2.0.
Its leadership is, in part, because tariffs pose an existential threat to businesses lacking the scale to absorb higher costs and quickly move supply chains. But it is also because of large companies being concerned about reprisals, given that they have various government dealings, and are more vulnerable to reputational risk.
“The potential for anti-tariff advocacy to come back and be detrimental to non-tariff interests doesn’t exist for small businesses the same way it does for the larger ones,” says Anthony, who has worked on tariff issues for two decades. “That’s why you’ve seen the small businesses carrying a lot of this weight.”
‘Undeniable asymmetry’
During Trump’s first year back in office, he suspended security clearances and ordered a review of government contracts with large law firms that represented his political opponents or championed causes that he opposed. Investment promotion authorities in Canada told fDi last April that US firms were not publicly announcing their investments north of the border for fear of sparking “feedback” from the White House.
Sara Albrecht, who chairs Liberty Justice Center, recognises that large and public companies face competing pressures which can make it hard to justify a leading role in “high-profile constitutional litigation”. But she sees an “undeniable asymmetry” of the legal challenge to IEEPA tariffs.
“Small and mid-sized companies are shouldering the litigation risk, the public exposure and the financial strain of suing the federal government,” she says. “While some larger firms . . . which chose not to participate in the legal fight, may ultimately benefit.”
Republican lawmakers who voted to block tariffs on Canada have also been caught in the president’s crosshairs. During the vote, Trump posted on Truth Social that any Republican who votes against tariffs “will seriously suffer the consequences come election time, and that includes primaries!”
The House resolution on Canadian tariffs now moves to the Senate. But even if it wins approval in the upper chamber, it would still need the president’s approval to take effect.
Loss leaders and free riders
Without taking the lead on lawsuits, US corporate leaders have publicly voiced concerns over the effect of tariffs. This includes Ford CEO Jim Farley, JPMorgan CEO Jamie Dimon and Bayer’s US president Sebastian Guth, who told fDi that tariffs impede the German-based firm’s ability to advance novel medicines.
Liberty Justice Center has spearheaded and spent around twice its annual budget to help fund the VOS litigation. Albrecht has argued that non-profit organisations like hers should not be “loss leaders for corporate America”.
She says the “free rider” effect of big firms piggybacking off the Supreme Court lawsuit now that “we are on the one yard line is disappointing”.
Two potential judgment dates in the VOS litigation have passed without a verdict. The court is expected to hand down its decision between February 20, when it returns from recess, and June, when its term ends.
Read more about the tariff case Trump v. V.O.S. Selections, Inc. here.
Also read article on fDi Intelligence Website here.