Beyond the pending challenge to the Affordable Care Act tax-credit system in King v. Burwell, which threatens the viability of the Act, law professor Andy Grewall writes in a new article that there are other Lurking Challenges to the ACA Tax Credit Regulations. Here is the abstract:
The ongoing King v. Burwell controversy has focused on whether Treasury regulations properly extend Affordable Care Act premium tax credits to purchases of health care policies on federally established exchanges. The Supreme Court’s decision in the case, expected by the end of June, should finally put an end to that particular controversy. However, Treasury regulations under Section 36B present problems beyond those presented in King. As this essay shows, the Treasury has extended credits to potentially millions of individuals plainly not covered by the statutory language. Consequently, further rounds of litigation may arise.