Some U.S. companies are selling their rights to potential tariff refunds to hedge funds while waiting for the Supreme Court to rule on the legality of tariffs. In these deals, companies get a small upfront payment and keep it regardless of the court outcome, while investors only profit if the tariffs are overturned and refunds are issued.
Atlanta based, Kids2 received 23 cents on the dollar for tariffs they paid under the 1977 International Emergency Economic Powers Act
[https://finance-commerce.com/2025/12/u-s-companies-selling-rights-to-potential-tariff-refund-claims/](https://finance-commerce.com/2025/12/u-s-companies-selling-rights-to-potential-tariff-refund-claims/)