At any time in the next 10 weeks – probably on a Monday or Thursday – the US Supreme Court will announce its decision in the case of King v. Burwell, the current challenge by opponents to the Patient Protection and Affordable Care Act (ACA). This is not the first court challenge to the ACA, nor is it likely to be the last.
King v. Burwell is the latest in four cases that challenge US Treasury regulation, 26 C.F.R. § 1.36B-2(a (1) as implemented by the Internal Revenue Service. The regulation provides for subsidies on health insurance sold by state-run exchanges, and also on the Healthcare.gov federal exchange. The challengers in all four cases claim that the IRS exceeded the authority Congress gave it by including subsidies for Healthcare.gov, citing the language of the ACA.