DD · 10-Q · 2026Q2 · Full report

Trade Policy and Tariffs

DuPont de Nemours, Inc. · 2026-08-04 · Importance 25 · Surprise 42

In February 2026, the U.S. Supreme Court invalidated certain tariffs imposed under the International Emergency Economic Powers Act, after which the collecting agency stopped assessing them. DuPont began receiving refunds through June 30, 2026, and the U.S. Treasury approved payment for the first phase of claims, although the refunds had no material impact on continuing-operations results to date. Under the Electronics Tax Matters Agreement, DuPont must share 44% of refunds related to tariffs paid before the November 1, 2025 Electronics Separation, and further appeals could affect future results.

Key facts

• Under the Electronics Tax Matters Agreement, the Company shares with Qnity 44 percent of the refunds related to tariffs paid prior to November 1, 2025. source
• In February 2026, the U.S. Supreme Court invalidated certain tariffs imposed under the International Emergency Economic Powers Act and the collecting agency subsequently ceased assessing those tariffs; through June 30, 2026 the Company began to receive refunds and was notified the U.S. Treasury approved payment for the first phase of claim submissions. source