*** Welcome to piglix ***

King v. Burwell

King v. Burwell
Seal of the United States Supreme Court.svg
Argued March 4, 2015
Decided June 25, 2015
Full case name David King, et al., Petitioners v. Sylvia Burwell, Secretary of Health and Human Services, et al.
Docket nos. 14-114
Citations 576 U.S. ___ (more)
Argument Oral argument
Opinion announcement Opinion announcement
Holding
Section 36B of the ACA provides for subsidies under both federally run and state-run exchanges. The wording "...established by the State" was superfluous when read within "the broader structure of the Act".
Court membership
Case opinions
Majority Roberts, joined by Kennedy, Ginsburg, Breyer, Sotomayor, Kagan
Dissent Scalia, joined by Thomas, Alito
Laws applied
Patient Protection and Affordable Care Act
King v. Burwell
Seal of the United States Court of Appeals for the Fourth Circuit.svg
Court United States Court of Appeals for the Fourth Circuit
Argued May 14, 2014
Decided July 22, 2014
Case opinions
The plaintiffs contend that the IRS’s interpretation is contrary to the language of the statute, which, they assert, authorizes tax credits only for individuals who purchase insurance on state-run Exchanges. For reasons explained below, we find that the applicable statutory language is ambiguous and subject to multiple interpretations. Applying deference to the IRS’s determination, however, we uphold the rule as a permissible exercise of the agency’s discretion.
Court membership
Judge(s) sitting Stephanie Thacker,
Roger Gregory,
Andre M. Davis
Keywords
Internal Revenue Service, Affordable Care Act
Halbig v. Burwell
District of Columbia Court of Appeals Seal.svg
No. 14-5018
Court United States Court of Appeals for the District of Columbia Circuit
Argued March 25, 2014
Decided July 22, 2014
Case history
Prior action(s) Summary judgment for government defendants, 2014 WL 129023 (D.D.C. January 15, 2014)
Subsequent action(s) Rehearing en banc ordered (D.C. Cir. September 4, 2014).
Case opinions
The IRS does not have the statutory power to grant subsidies to Federally-established insurance marketplaces known as exchanges established under the Affordable Care Act, as the enabling legislation defines exchanges as being established by states themselves. Reversed and remanded with instructions to grant summary judgment to the appellants and to vacate the IRS rule, 2–1. Opinion by Judge Griffith, concurrence by Judge Randolph. Judge Edwards dissents.
Court membership
Judge(s) sitting Thomas B. Griffith,
A. Raymond Randolph,
Harry T. Edwards
Keywords
Internal Revenue Service, Affordable Care Act

King v. Burwell, 576 U.S. ___ (2015), was a decision by the Supreme Court of the United States interpreting provisions of the Patient Protection and Affordable Care Act (ACA). The Court's decision upheld, as consistent with the statute, the outlay of premium tax credits to qualifying persons in all states, both those with exchanges established directly by a state, and those otherwise established by the Department of Health and Human Services.

The petitioners had argued that the plain language of the statute provided eligibility for tax credits only to those persons in states with state-operated exchanges. The Court rejected this interpretation. Rather, the Court found the disputed clause to be ambiguous, and that it ought to be interpreted in a manner "that is compatible with the rest of the law." The majority opinion stated: "Congress made the guaranteed issue and community rating requirements applicable in every State in the Nation. But those requirements only work when combined with the coverage requirement and tax credits. So it stands to reason that Congress meant for those provisions to apply in every State as well."

King v. Burwell, Halbig v. Burwell, Pruitt v. Burwell, and Indiana v. IRS were federal lawsuits challenging U.S. Treasury regulation, 26 C.F.R. § 1.36B-2(a)(1), issued under the Patient Protection and Affordable Care Act (ACA). The challengers argued that the ACA allows for certain subsidies only on state-established exchanges, and that the regulation as implemented by the Internal Revenue Service (IRS), providing for subsidies on state-run exchanges as well as federal exchanges, exceeded the authority Congress granted to it. The Competitive Enterprise Institute coordinated and funded the King and Halbig lawsuits.


...
Wikipedia

...