Wednesday, October 28, 2015
Symposium, The Impact of King v. Burwell on Judicial Deference to IRS Determinations, 2015 Pepp. L. Rev. 1-81
In 2015, the Supreme Court heard the second major case surrounding the Affordable Care Act, King v. Burwell. The Court considered whether citizens of states that did not set up Health Insurance Exchanges were prohibited from obtaining a tax credit to offset the cost of health insurance premiums. The question arose from an apparent contradiction between the Affordable Care Act, which appeared to limit the credit to state-established Exchanges only, and an IRS regulation, which granted the Credit to state- or federal-established Exchanges. In its decision, the Court ruled it would not defer to the IRS regulations. The Chief Justice explained that this was because the IRS is not an expert in health care policy, which was at the heart of the regulations. This was surprising to many, especially because the Court’s conclusion agreed with the IRS regulations.
The authors in this Symposium discuss how the King Court may have reached its holding, the potential impacts of its ruling, whether the Chevron doctrine is eroding, and why tax scholars neglected to say more about this case.
- David Gamage (UC-Berkeley), Foreword—King v. Burwell Symposium: Comments on the Commentaries (and on Some Elephants in the Room), 2015 Pepp. L. Rev. 1
- Ellen Aprill (Loyola-L.A.), King v. Burwell and Tax Court Review of Regulations, 2015 Pepp. L. Rev. 6
- Steve Johnson (Florida State), The Rise and Fall of Chevron in Tax: From the Early Days to King and Beyond, 2015 Pepp. L. Rev. 19
- Stephanie Hoffer (Ohio State) & Chris Walker (Ohio State), Is the Chief Justice a Tax Lawyer?, 2015 Pepp. L. Rev. 33
- Andy Grewal (Iowa), King v. Burwell: Where Were the Tax Professors?, 2015 Pepp. L. Rev. 48
- Kristin Hickman (Minnesota), The (Perhaps) Unintended Consequence of King v. Burwell, 2015 Pepp. L. Rev. 56
- Leandra Lederman (Indiana) & Joseph Dugan (J.D. 2015, Indiana), King v. Burwell: What Does It Portend for Chevron’s Domain?, 2015 Pepp. L. Rev. 72
Kudos to Brady Cox and the Pepperdine Law Review for producing such an impressive symposium four months after the decision in King v. Burwell. This is the third major tax symposium produced by the Pepperdine Law Review over the past three years: