Download this Paper Open PDF in Browser

The Internal Revenue Service’s Implementation and Administration of the Democrat’s Health Care Law

Hastings Center Report, September-October 2012

Washington & Lee Legal Studies Paper No. 2012-30

9 Pages Posted: 25 Sep 2012  

Timothy Stoltzfus Jost

Washington and Lee University - School of Law

Date Written: September 24, 2012

Abstract

In a widely publicized paper, Jonathan Adler and Michael Cannon claim that the Affordable Care Act does not authorize federal exchanges to offer premium tax credits and that an IRS rule allowing them to do so is illegal. It is clear that Congress in fact intended all exchanges, including federal exchanges, to issue premium tax credits. Moreover, the language Cannon and Adler point to in the ACA as supporting their position, when read in context, does not preclude federal exchange premium tax credits. Timothy Jost’s testimony submitted to the House Ways and Means Committee explains why the IRS position is correct.

Keywords: health reform, affordable care act, tax credits, legislation federal exchange

JEL Classification: K10, K32

Suggested Citation

Jost, Timothy Stoltzfus, The Internal Revenue Service’s Implementation and Administration of the Democrat’s Health Care Law (September 24, 2012). Hastings Center Report, September-October 2012; Washington & Lee Legal Studies Paper No. 2012-30. Available at SSRN: https://ssrn.com/abstract=2150237

Timothy Stoltzfus Jost (Contact Author)

Washington and Lee University - School of Law ( email )

Lexington, VA 24450
United States
540-458-8510 (Phone)
540-458-8488 (Fax)

Paper statistics

Downloads
94
Rank
235,854
Abstract Views
883