Is the ACA's "Shared Responsibility Payment" a "Tax . . . Measured by Income"?
The Affordable Care Act's individual mandate penalty meets the bankcuptcy code.
Individual mandate
Three Years of Commentary on California v. Texas
An index of my writings on what may be the last major Obamacare case to get to the Supreme Court.
My Washington Post Op Ed on Today's Supreme Court Obamacare Decision
The article explains the Court's ruling, and why the plaintiff states deserved to lose on the main issue.
Obamacare Returns to the Supreme Court—Yet Again
My take on today's decision to consider the Obamacare severability case.
Fifth Circuit Declines to Rehear Obamacare Severability Case en banc
The ruling by a closely divided court leaves in place a December panel decision in this important case - at least for now.
President Trump Rejects Premise of Justice Department Briefs in ACA Case
Once again, the President's Twitter feed contradicts the claims of his lawyers.
Now That It's Toothless, Obamacare's Individual Mandate Is Unconstitutional
The shifting understanding of the requirement to buy health insurance elevates form above substance.
Impeachment Overshadows Obamacare Ruling
Plus: States sue to stop Equal Rights Amendment, French sex workers take prostitution laws to E.U. court of human rights, and more...
Fifth Circuit Sends Obamacare Severability Issue Back to Square One—But Not Quite
The appellate court remanded the most important issue in the case back to the district court. But its instructions will make it difficult for the trial judge to again rule that the entire Affordable Care Act must fall with the individual mandate.
NFIB v. Sebelius Already Addressed the "Injury in Fact" Question in Texas v. U.S.
An important element of standing has already been decided by the Court
Texas v. U.S.: Why the Individual Mandate is Still Unconstitutional
Understanding NFIB v. Sebelius
Thoughts on Today's Federal Court Decision Against Obamacare
The judge was right to conclude that the individual health insurance mandate is now unconstitutional, but wrong to rule that the rest of the ACA is now unlawful because it can't be severed from the largely toothless mandate left in place under the 2017 GOP tax bill.
Health Insurance Deductibles Up 212 Percent Since 2008: Reason Roundup
Plus: Kavanaugh confirmation is official and child care tax credits backfire.
Why the Individual Mandate Part of the New Obamacare Case Matters
Most of the attention on the twenty state lawsuit against Obamacare understandably focuses on the "severability" issue, which could lead to the demise of the entire Affordable Care Act. But the individual mandate part could also set an important precedent.
Thoughts on the Trump Administration's Decision Not to Defend Obamacare [updated with acknowledgement that I misinterpreted one of the administration's arguments]
They have every right to refuse to do so, much as Obama had a right to refuse to defend the Defense of Marriage Act. But some of the arguments Trump is making are extremely dubious.
CBO to Estimate That Repealing Obamacare's Individual Mandate Will Have a Smaller Effect on Health Insurance Coverage
New report suggests the Republican tax bill will have a smaller coverage effect, but cause an even bigger increase in the deficit.
Senate Republicans Just Took a Big Step Toward Permanently Overhauling the Tax Code
The bill advances lowers corporate and individual tax rates while setting the stage for large increases in the deficit.
What Charles Manson Teaches Us About Harvey Weinstein, Al Franken, and Tax Reform: Podcast
Nick Gillespie, Katherine Mangu-Ward, Peter Suderman and Matt Welch discuss what's wrong with the GOP tax bill, Roy Moore, Al Franken, and Aquaman.
House Republicans Just Passed a Major Tax Reform Bill
The process of passing tax reform will only become more difficult from here.
The GOP Tax Bill Doesn't Repeal Obamacare's Individual Mandate
But a future version might.
Major Blow to Obamacare Mandate: IRS Won't Reject Tax Returns That Don't Answer Health Insurance Question
The tax agency has stopped requiring individual filers to indicate whether they maintained health coverage or paid the mandate penalty as required under the law
The Looming Tsunami of Discontent with Obamacare
Win or lose Halbig, Obamacare wars will continue.
Obamacare Individual Mandate Delayed for Those with Canceled Policies
Will not have to pay penalty/tax
Would Hayek Have Approved Obamacare?
George Mason's Erik Angner on the libertarian economist's mostly unacknowledged support for redistribution.
