United States Supreme Court

In a case challenging an IRS Rule, 26 U.S.C. section 36B, that relates to the Patient Protection and Affordable Care Act, brought by Virginia residents who do not wish to buy health insurance and who contend that because Virginia's Exchange, a Federal Exchange, does not qualify as "an Exchange established by the State under [42 U. S. C. section 18031]," they should not receive any tax credits, which would make the cost of buying insurance more than eight percent of plaintiffs' income and exempt them from the Act's coverage requirement, the Fourth Circuit's judgment dismissing the action is affirmed where section 36B's tax credits are available to individuals in states that have a Federal Exchange.

Appellate Information

• Decided 06/25/2015
• Published 06/25/2015

Judges

• ROBERTS

Court

• United States Supreme Court

Counsel