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Wednesday, February 5, 2014

Gamage & Shanske: The Affordable Care Act Authorizes Tax Credits on the Federal Exchanges

Tax Analysys Logo (2013)David Gamage (UC-Berkeley) & Darien Shanske (UC-Davis), Why the Affordable Care Act Authorizes Tax Credits on the Federal Exchanges, 71 State Tax Notes 229 (Jan. 27, 2014):

This Essay refutes Adler’s and Cannon’s argument that the Affordable Care Act (“Obamacare”) does not authorize premium tax credits for insurance policies purchased from the federal healthcare Exchanges. Adler’s and Cannon’s argument is the basis of challenges in a number of ongoing lawsuits, including Oklahoma ex rel. Pruitt v. Sebelius and Halbig v. Sebelius. This Essay conducts a textual analysis of the Affordable Care Act and concludes that the text clearly authorizes premium tax credits for insurance policies purchased from the federal healthcare Exchanges.

http://taxprof.typepad.com/taxprof_blog/2014/02/gamage-shanske.html

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Comments

That's an excellent, well-reasoned, and very clear article.

Posted by: AMT buff | Feb 5, 2014 8:37:15 AM