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United States Fourth Circuit

King v. Burwell, 14-1158

In a challenge to the validity of an Internal Revenue Service (IRS) final rule implementing the premium tax credit provision of the Patient Protection and Affordable Care Act (ACA), which interprets the ACA as authorizing the IRS to grant tax credits to individuals who purchase health insurance on both state-run insurance "Exchanges" and federally-facilitated "Exchanges" created and operated by the Department of Health and Human Services (HHS), judgment upholding the rule as valid is affirmed, where: 1) the applicable statutory language is ambiguous and subject to multiple interpretations; but 2) applying deference to the IRS's determination, the rule is a permissible exercise of the agency's discretion.

Appellate Information

  • Decided 07/22/2014
  • Published 07/22/2014




  • United States Fourth Circuit


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