Is the ACA's "Shared Responsibility Payment" a "Tax . . . Measured by Income"?
The Affordable Care Act's individual mandate penalty meets the bankcuptcy code.
The Affordable Care Act's individual mandate penalty meets the bankcuptcy code.
An index of my writings on what may be the last major Obamacare case to get to the Supreme Court.
The article explains the Court's ruling, and why the plaintiff states deserved to lose on the main issue.
My take on today's decision to consider the Obamacare severability case.
The ruling by a closely divided court leaves in place a December panel decision in this important case - at least for now.
Once again, the President's Twitter feed contradicts the claims of his lawyers.
The shifting understanding of the requirement to buy health insurance elevates form above substance.
Plus: States sue to stop Equal Rights Amendment, French sex workers take prostitution laws to E.U. court of human rights, and more...
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.
An important element of standing has already been decided by the Court
Understanding NFIB v. Sebelius
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.
Plus: Kavanaugh confirmation is official and child care tax credits backfire.
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.
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.
New report suggests the Republican tax bill will have a smaller coverage effect, but cause an even bigger increase in the deficit.
The bill advances lowers corporate and individual tax rates while setting the stage for large increases in the deficit.
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.
The process of passing tax reform will only become more difficult from here.
But a future version might.
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
Win or lose Halbig, Obamacare wars will continue.
Will not have to pay penalty/tax
George Mason's Erik Angner on the libertarian economist's mostly unacknowledged support for redistribution.
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