August 5, 2026 · Spencer · Elkhart
Indiana Tariff Refund Deadline, Rockport Coal Fight, and Patrick-LCI Merger: TEG Daily August 5, 2026
Indiana manufacturers face an IEEPA tariff refund deadline closing entry by entry, a Rockport coal fight with a hidden scrubber liability, and a Patrick-LCI merger…
Three compliance clocks are running simultaneously for Indiana manufacturers right now: an IEEPA tariff refund window closing entry by entry, a grid reliability fight at Rockport with a potential billion-dollar scrubber liability attached, and an AI hiring law taking effect in 60 days with direct employer liability. Here is what you need before your next staff meeting.
01National
IEEPA Tariff Refund Deadline: Up to $175 Billion Available, But the Clock Is Closing Per Entry
The Supreme Court struck down IEEPA tariffs 6-3 on February 20, and all IEEPA duties terminated February 24. The refund is real, CBP's CAPE system launched Phase 1 in April and Phase 2 in June, with industry estimates placing the refund pool at up to $175 billion.
02Spencer
Rockport Coal Fight: AG Rokita's Legal Win Could Cost I&M Ratepayers More Than the Retirement It Prevents
AG Rokita filed July 31 in U.S. District Court for the Southern District of Ohio to block retirement of one coal unit at the 1,750-megawatt Rockport plant (owned by I&M and AEP Enterprises in Spencer County) arguing circumstances have changed and the court should modify the 2007 consent decree. The court has not approved the motion.
03Elkhart
Patrick-LCI Merger: $8.1 Billion Combined Entity Puts Elkhart County Supplier Consolidation on the Clock
Patrick Industries reported Q2 2026 net sales of $1.04 billion (essentially flat year-over-year) with RV revenue down 15 percent as industrywide wholesale shipments dropped roughly 15,300 units. Marine revenue surged 22 percent and powersports jumped 28 percent, cushioning the RV decline.
Questions for Your Morning Huddle
Q: What is the IEEPA tariff refund deadline and how do Indiana manufacturers file for it?
A: CBP's CAPE process allows manufacturers to protest IEEPA duties paid between February 4, 2025 and February 24, 2026, on an 80-day per-entry rolling window. To file, your customs team needs to identify which entries are still inside that window, quantify the duties paid, and submit protests through the CAPE system before those individual deadlines expire, entries where the window has already closed are no longer eligible.
Q: What is the scrubber liability risk if AG Rokita wins the Rockport coal plant case?
A: The 2019 modification to the original 2007 consent decree allowed AEP to forgo up to $1 billion in scrubber spending at Rockport in exchange for committing to a 2028 retirement. If a court modifies the decree to extend the retirement date without explicitly preserving that waiver, AEP could face renewed scrubber obligations, costs that would likely flow to I&M ratepayers through the rate base. A court could structure the modification to avoid this outcome, but that is not guaranteed, and I&M-served manufacturers should model this scenario before the August 10 filing date.
Q: What does the Patrick-LCI merger mean for Elkhart County suppliers?
A: Patrick Industries and LCI Industries are merging into an $8.1 billion combined entity targeting more than $150 million in run-rate synergies within three years, synergy targets of that size typically require some facilities consolidation, not just procurement and back-office savings. Patrick has not disclosed which sites are candidates, but Elkhart County suppliers should map their exposure across component categories, procurement relationships, and shared labor pools now, before consolidation decisions are finalized ahead of the expected H1 2027 close.
Q: Does the Connecticut CART Act apply to Indiana manufacturers?
A: Yes, if your hiring operation pulls from Connecticut talent pools or you operate facilities in Connecticut. The CART Act, effective October 1, 2026, places liability for AI hiring tool bias directly on the employer-client, not just the software vendor, for Connecticut-based applicants. Indiana multi-shift operations using AI-assisted screening, scoring, or ranking tools need to audit those platforms and require bias-audit documentation from vendors before the effective date.
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