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Lurking Challenges to the ACA Tax Credit Regulations

Bloomberg BNA Tax Insights (2015)

U Iowa Legal Studies Research Paper No.15-20

6 Pages Posted: 25 Apr 2015 Last revised: 3 Oct 2015

Andy Grewal

University of Iowa - College of Law

Date Written: April 23, 2015

Abstract

King v. Burwell focused on whether Treasury regulations properly extended Affordable Care Act premium tax credits to health care policies on federally established exchanges. The Supreme Court’s decision in that case put an end to that particular controversy.

However, Treasury regulations under Section 36B present problems beyond those at issue 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.

Suggested Citation

Grewal, Andy, Lurking Challenges to the ACA Tax Credit Regulations (April 23, 2015). Bloomberg BNA Tax Insights (2015); U Iowa Legal Studies Research Paper No.15-20. Available at SSRN: https://ssrn.com/abstract=2598317 or http://dx.doi.org/10.2139/ssrn.2598317

Amandeep S. Grewal (Contact Author)

University of Iowa - College of Law ( email )

Melrose and Byington
Iowa City, IA 52242
United States

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