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A Reference Guide To 'King v. Burwell': Did SCOTUS Approve Taxes & Spending That Congress Did Not?

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The Patient Protection and Affordable Care Act of 2010, also known as “ObamaCare,” offers subsidies to qualified taxpayers who purchase insurance “through an Exchange established by the State.” Confounding expectations, 38 states failed or refused to establish Exchanges, leaving two-thirds of the nation with Exchanges established by the federal government. The PPACA contains no provisions either deeming federal Exchanges to be “established by the State” or otherwise authorizing subsidies in federal Exchanges. The Internal Revenue Service nevertheless began issuing those subsidies through federal Exchanges since January 1, 2014. Under the PPACA, those subsidies trigger taxes against employers and individuals under the law's employer and individual mandates. If the subsidies the IRS is issuing in those 36 states are illegal, then the IRS is also illegally subjecting more than 70 million individuals and employers to illegal taxes

Two states, dozens of public-school districts, and a handful of private employers and individual taxpayers filed four separate lawsuits to stop those taxes, and the subsidies that trigger themThose cases are: Pruitt v. BurwellHalbig v. BurwellKing v. Burwell, and Indiana v. IRS. (NB: The defendant in the first three cases was originally “Sebelius.”) 

Two lower courts (in Halbig and Pruitt) found the president and the IRS were violating the clear and unambiguous language of the ACA by imposing those taxes and issuing those subsidies in federal-Exchange states. On June 25, 2015, however, the Supreme Court ruled 6-3 in favor of the government in King v. Burwell.  

To help journalists, law professors, and others understand these cases, I have compiled this compendium of reference materials. Consider this your one-stop shop for materials related to King v. Burwell and related lawsuits. I have included evidence and arguments advanced by both sides, so you can make up your own mind. Please use the comments section to suggest other materials I should include. I will add new filings, rulings, articles, et cetera as they emerge. I maintain a compendium of news and opinion coverage related to these cases here.

Newspaper posting of Stamp Act (Photo credit: Wikipedia)

Contents

Law Review Articles

Statutes

Regulations & Guidance

Regulatory Comments

Legislative History (2008, 2009, 2010, 2013)

Legal Challenges

  1. Pruitt v. Burwell (formerly Pruitt v. Sebelius) (EDOK)
  2. Halbig v. Burwell (formerly Halbig v. Sebelius) (DDC, CADC)
  3. King v. Burwell (formerly King v. Sebelius) (EDVA, CA4, SCOTUS)
  4. State of Indiana v. IRS (SDIN)

Related Cases

Correspondence (2011, 2012, 2013, 2014)

Congressional Testimony/Oversight (2012, 2013, 2014, 2015)

Presentations (2010, 2012, 2013, 2014)

News Media/Blogs/Opinion (2011, 2012, 2013, 2014)

Law Review Articles

Jonathan H. Adler, Cooperation, Commandeering, or Crowding Out?: Federal Intervention and State Choices in Health Care Policy, 20 Kansas Journal of Law & Public Policy 199, 213 (2011).

Comment, Internal Revenue Service Interprets ACA to Provide Tax Credits for Individuals Purchasing Insurance on Federally Facilitated Exchanges, 126 Harvard Law Review 663 (2012).

Jonathan H. Adler, The Future of Health Care Reform Remains in Federal Court, Forthcoming in The Future of Health Care Reform In The United States (M. Schill & A. Malani eds., University of Chicago Press); Prepared for the Conference on the Future of Health Care Reform in the U.S., University of Chicago Law School, October 12, 2012.

Jonathan H. Adler and Michael F. Cannon, Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA, Health Matrix: Journal of Law-Medicine 23, No. 1 (2013): 119-195.

Amy E. Sanders, Note, A Gap in the Affordable Care Act: Will Tax Credits Be Available for Insurance Purchased Through Federal Exchanges?, 64 Vanderbilt Law Review 1259 (2013).

David Gamage and Darien Shanske, Why the Affordable Care Act Authorizes Tax Credits on the Federal Exchanges, 71 State Tax Notes 229 (Feb. 1, 2014).

Jonathan H. Adler and Michael F. Cannon, King v. Burwell: Desperately Seeking Ambiguity in Clear Statutory Text, Journal of Health Politics, Policy and Law (Nov. 25, 2014).

Statutes

Patient Protection and Affordable Care Act, Pub. L. 111-148 (2010),  amended by Health Care and Education Reconciliation Act, Pub. L. 111-152 (2010).

American Taxpayer Relief Act of 2012, Pub. L. 112-240, Sec. 642, 126 Stat. 2313 (2013).

I.R.C. §36B Refundable credit for coverage under a qualified health plan.

I.R.C. §4980H(a), Shared responsibility for employers regarding health coverage, large employers not offering health coverage.

I.R.C. § 4980H(b), Shared responsibility for employers regarding health coverage, large employers offering coverage with employees who qualify for premium tax credits or cost-sharing reductions.

I.R.C. §5000A(e)(1)(A), Maintenance of minimum essential coverage, exemptions, individuals who can not afford coverage.

I.R.C §5000A(e)(1)(B),  Maintenance of minimum essential coverage, exemptions, individuals who can not afford coverage, required contribution.

I.R.C. §7421(a), Anti-Injunction Act.

42 U.S.C. §18021(a)(1)(C), Qualified health plans.

42 U.S C. §18022(e), Essential Health Benefit requirements, catastrophic plans.

42 U.S.C. §18023(b), Voluntary choice of coverage of abortion services.

42 U.S.C. §18024(d). Related definitions.

42 U.S.C. § 18031, Affordable Choices of Health Benefit Plans.

42 U.S.C. § 18041, State Flexibility in Operation and Enforcement of Exchanges and Related Requirements.

42 U.S.C § 1396w-3(b), Enrollment simplification and coordination with State health insurance exchanges.

42 U.S.C §1396a, State plans for medical assistance.

Regulations & Guidance

U.S. Department of the Treasury, Internal Revenue Service, Health Insurance Premium Tax Credit, Fed. Reg. 76 (August 17, 2011) (proposed rule).

U.S. Department of Health and Human Services, Exchange Establishment Standards And Other Related Standards Under The Affordable Care Act, 45 C.F.R 155.20 (2013).

U.S. Department of the Treasury, Internal Revenue Service, Health Insurance Premium Tax Credit, 77 Fed. Reg. 30,377 (May 23, 2012) (final rule).

Centers for Medicare & Medicaid Services, Center for Consumer Info. & Ins. Oversight, CMS Bulletin to Marketplaces on Availability of Retroactive Advance Payments of the PTC and CSRs in 2014 Due to Exceptional Circumstances (February 27, 2014).

Regulatory Comments

Department of the Treasury, Internal Revenue Service, Health Insurance Premium Tax Credit, Fed. Reg. 76 (August 17, 2011) (Comment of Brian Clark, Sept. 9, 2011).

Department of the Treasury, Internal Revenue Service, Health Insurance Premium Tax Credit, Fed. Reg. 76 (August 17, 2011) (Comment of Nicole Kaeding, Oct. 5, 2011).

Department of the Treasury, Internal Revenue Service, Health Insurance Premium Tax Credit, Fed. Reg. 76 (August 17, 2011) (Comment of David Ford, Oct. 18, 2011).

Department of the Treasury, Internal Revenue Service, Public Hearing on Proposed Regulations 26 CFR Part 1 “Health Insurance Tax Credit” (Testimony of Judith Solomon, Nov. 17, 2011).

Department of the Treasury, Internal Revenue Service, Health Insurance Premium Tax Credit, Fed. Reg. 76 (August 17, 2011) (Comment of Christopher Whitcomb, Aug. 22, 2012).

Legislative History

2008

Small Business Health Options Program Act of 2008, S. 2795, 110th Cong. (2nd Sess. 2008).

Sen. Max Baucus, “Call to Action: Health Reform 2009,” Senate Finance Committee White Paper, November 12, 2008.

2009

Small Business Health Options Program Act of 2009, S. 979, 111th Cong. (1st Sess. 2009).

Timothy S. Jost, “Health Insurance Exchanges: Legal Issues,” O’Neill Institute Papers No. 23, April 27, 2009.

Committee on Finance, U.S. Senate, Description of Policy Options: Expanding Health Care Coverage: Proposals to Provide Affordable Coverage to All Americans, May 14, 2009.

Committee on Health, Education, Labor, and Pensions, U.S. Senate, Draft of Title I of the Affordable Health Choices Act, June 9, 2009.

Timothy S. Jost, State-Run Programs are Not a Viable Option for Creating a Public Plan, Washington and Lee University School of Law, Prof. Timothy Jost on Health Care, June 16, 2009.

Douglas W. Elmendorf, Director, Congressional Budget Office, Letter to Sen. Edward M. Kennedy, Chairman, Committee on Health, Education Labor, and Pensions, U.S. Senate (Jul. 2, 2009).

Committee on Finance, U.S. Senate, Framework for Comprehensive Healthcare Reform (Sept. 8, 2009).

Scott Mulhauser and Erin Shields, Baucus Introduces Landmark Plan To Lower Health Care Costs, Provide Quality, Affordable Coverage, Senate Finance Committee Chairman’s News (Sept. 16, 2009).

Committee on Health, Education, Labor & Pensions, U.S. Senate, Affordable Health Choices Act, S. 1679, 111th Cong. (2009).

Committee on Finance, U.S. Senate, Chairman’s Mark, America’s Healthy Future Act of 2009, Sep. 22, 2009.

Committee on Finance, U.S. Senate, Modifications to the Chairman’s Mark, “America’s Healthy Future Act of 2009,” Sep. 22, 2009.

Scott Mulhauser and Erin Shields, Baucus Modifies Chairman's Mark To Improve Health Care Affordability, Maintain Deficit Reductions, Senate Finance Committee Chairman’s News (Sep. 22, 2009).

Sen. Max Baucus Admits PPACA Conditions Tax Credits on State Compliance, Youtube.com (September 23, 2009). But see Michael F. Cannon, The Halbig Cases: Changing My Mind On The Baucus-Ensign Colloquy, Forbes.com (Aug. 22, 2014).

Committee on Finance, U.S. Senate, America’s Healthy Future Act of 2009, S. 1796, 111th Cong. (2009).

Committee on Finance, U.S. Senate, Report on America’s Healthy Future Act of 2009, S. Rep. No. 111-89 (2009).

Timothy Jost, Health Insurance Exchanges in Health Care Reform Legal and Policy Issues, Washington and Lee Public Legal Studies Research Paper Series, October 23, 2009.

Timothy Jost, Returning to Articles of Confederation?, O’Neill Institute Blog (Nov. 16, 2009).

Amendment in the Nature of a Substitute to H.R. 3590, S. Amdt. 2786, 111th Cong. (2009) (proposed by Sen. Harry Reid, Nov. 18, 2009).

Timothy Jost, The Senate Bill: Getting Into the Details, Health Affairs Blog (Nov. 20, 2009).

Chris L. Peterson, Health Insurance Premium Credits in the Amendment in the Nature of a Substitute to H.R. 3590, Congressional Research Service (Nov. 20, 2009).

Timothy Jost, The Senate Bill and the States, O’Neill Institute Blog (Nov. 23, 2009).

Manager’s Amendment to S. Amdt. 2786, S. Amdt. 3276, 111th Cong. (2009) (proposed by Sen. Harry Reid, Dec. 19, 2009).

2010

Rep. Lloyd Doggett, et al., Letter to President Obama, January 11, 2010.

U.S. Rep. Doggett: Settling for Second-Rate Health Care Doesn’t Serve Texans,” My Harlingen News, January 11, 2010.

Julie Rovner, “House, Senate View Health Exchanges Differently,” NPR (Jan. 12, 2010).

2013

John Cannan, A Legislative History of the Affordable Care Act: How Legislative Procedure Shapes Legislative History, 105 L. Lib. J. 131-173 (2013).

Legal Challenges

Pruitt v. Burwell (formerly Pruitt v. Sebelius)

Before the U.S. District Court for the Eastern District of Oklahoma

Brief in Opposition to Defendants’ Motion to Dismiss, Pruitt v. Sebelius, No. CIV-11-030-RAW (E.D. Okla. Apr. 8, 2011).

Reply Memorandum in Support of Defendants’ Motion to Dismiss the Complaint, Pruitt v. Sebelius, No. CIV-11-030-RAW (E.D. Okla. Apr. 26, 2011).

Amended Complaint of Petitioner and Motion for Declaratory and Injunctive Relief, Pruitt v. Sebelius, No. CIV-11-030-RAW (E.D. Okla. Sept. 19, 2012).

Plaintiff’s Notice to the Court in Response to Defendants’ Notice of Supplemental Authorities, Pruitt v. Sebelius, No. CIV-11-030-RAW (E.D. Okla. Jul. 10, 2013).

Order Denying Defendants’ Motion to Dismiss, No. CIV-11-030-RAW (E.D. Okla. Aug. 12, 2013).

Plaintiff’s Motion for Summary Judgment, Pruitt v. Sebelius, No. CIV-11-030-RAW (E.D. Okla. Feb. 18, 2014).

Defendants’ Cross-Motion for Summary Judgment, Pruitt v. Burwell, No. CIV-11-030-RAW (E.D. Okla. Mar. 19, 2014).

Motion for Leave to Supplement the Summary Judgment Record, Pruitt v. Burwell, No. CIV-11-030-RAW (E.D. Okla. Jul. 28, 2014).

Scott Pruitt v. Sylvia Burwell, No. CIV-11-030-RAW (E.D. Okla. Sept. 30, 2014).

Before the U.S. Circuit Court of Appeals for the Tenth Circuit

Order to Set Briefing Schedule, Pruitt v. Burwell, No. 14-7080 (10th Cir. Oct. 14, 2014).

Before the U.S. Supreme Court

Petition for a Writ of Certiorari Before Judgment, Pruitt v. Burwell, No. 14-7080 (U.S. Nov. 18, 2014).

Halbig v. Burwell (formerly Halbig v. Sebelius)

Before the U.S. District Court for the District of Columbia

Complaint of Petitioner, Halbig v. Sebelius, No. 13-623 (D.D.C. May 2, 2013).

Plaintiffs’ Motion for Summary Judgment, Halbig v. Sebelius, No. 13-623 (D.D.C. Jun. 6, 2013).

Plaintiff’s Notice with Respect to Defendants’ Motion to Defer Summary Judgment Briefing and for Extension of Time, Halbig v. Sebelius, No. 13-623 (D.D.C. July 9, 2013).

Defendants’ Memo in Support of Their Motion to Dismiss the Complaint, Halbig v. Sebelius, No. 13-623 (D.D.C. July 29, 2013).

Memorandum of Points and Authorities in Opposition to Defendants’ Motion to Dismiss, Halbig v. Sebelius, No. 13-623 (D.D.C. Aug. 9, 2013).

Plaintiff’s Motion for Default Judgment, Halbig v. Sebelius, No. 13-623 (D.D.C. Aug. 9, 2013).

Affidavit of Professor Daniel Kessler, Halbig v. Sebelius, No. 13-623 (D.D.C. Aug. 9, 2013).

Declaration of David Klemenc, Halbig v. Sebelius, No. 13-623 (D.D.C. Aug. 9, 2013).

Declaration of J. Allen Tharp, Halbig v. Sebelius, No. 13-623 (D.D.C. Aug. 9, 2013).

Plaintiff’s Motion for Preliminary Injunction, Halbig v. Sebelius, No. 13-623 (D.D.C. Sept. 10, 2013).

Plaintiff’s Suggestion of Reassignment, Halbig v. Sebelius, No. 13-623 (D.D.C. Sept. 10, 2013).

Declaration of Donald B. Moulds, Halbig v. Sebelius, No. 13-623 (D.D.C. Sept. 27, 2013).

Defendants’ Memo in Opposition to Motion for Preliminary Injunction, Halbig v. Sebelius, No. 13-623 (D.D.C. Sept. 27, 2013).

Plaintiff’s Reply Memorandum In Support For Preliminary Injunction and/or Summary Judgment, Halbig v. Sebelius, No. 13-623 (D.D.C. Oct. 4, 2013).

Brief of Amicus Curiae Families USA, Halbig v. Sebelius, No. 13-623 (D.D.C. Nov. 12, 2013).

Third Declaration of Donald B. Moulds, Halbig v. Sebelius, No. 13-623 (D.D.C. Nov. 12, 2013).

Defendants’ Memorandum in Support of their Cross-Motion for Summary Judgment and in Opposition to Plaintiff’s Summary Judgment Motion, Halbig v. Sebelius, No. 13-623 (D.D.C. Nov. 12, 2013).

Brief of Amicus Curiae American Hospital Association, Halbig v. Sebelius, No. 13-623 (D.D.C. Nov. 13, 2013).

Exhibits in Support of Defendants’ Cross-Motion for Summary Judgment, Halbig v. Sebelius, No. 13-623 (D.D.C. Nov. 13, 2013).

Plaintiff’s Reply in Support of Summary Judgment and in Opposition to Defendants’ Cross-Motion for Summary Judgment, Halbig v. Sebelius, No. 13-623 (D.D.C. Nov. 18, 2013).

Brief of Amici Curiae Jonathan Adler and Michael Cannon, Halbig v. Sebelius, No. 13-623 (D.D.C. Nov. 18, 2013).

Defendants’ Reply Memorandum in Support of their Cross-Motion for Summary Judgment, Halbig v. Sebelius, No. 13-623 (D.D.C. Nov. 25, 2013).

Transcript of Preliminary Injunction Hearing, Halbig v. Sebelius, No. 13-623 (D.D.C. Oct. 21, 2013).

Transcript of Oral Ruling, Halbig v. Sebelius, No. 13-623 (D.D.C. Oct. 22, 2013).

Transcript of Motions Hearing, Halbig v. Sebelius, No. 13-623 (D.D.C. Dec. 3, 2013).

Ruling on Cross-Motions for Summary Judgment, Halbig v. Sebelius, No. 13-623 (D.D.C. Jan. 15, 2014).

Before the U.S. Court of Appeals for the D.C. Circuit

Brief of Appellants, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Jan. 30, 2014).

Brief of Amici Curiae Jonathan Adler and Michael Cannon, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 6, 2014). (But see Michael F. Cannon, Erratum In The Adler-Cannon Amicus Briefs Filed In 'Halbig' & 'King', Forbes.com (Jul. 16, 2014).)

Brief of Amici Curiae Pacific Research Institute & Cato Institute, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 6, 2014).

Brief of Amicus Curiae Galen Institute, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 6, 2014).

Brief of Amici Curiae States of Kansas, Michigan & Nebraska, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 6, 2014).

Brief of Amici Curiae National Federation of Independent Business Legal Center, et al., Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 7, 2014).

Brief of Amici Curiae Sen. John Cornyn, et al., Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 6, 2014).

Brief of Appellees, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb 12, 2014).

Brief of Amici Curiae Public Health Deans, Chairs & Faculty, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 14, 2014).

Brief of Amici Curiae Members of Congress & State Legislatures, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 15, 2014).

Brief of Amicus Curiae American Hospital Association, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 17, 2014).

Brief of Amicus Curiae America’s Health Insurance Plans, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 17, 2014).

Brief of Amici Curiae AARP & National Health Law Program, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 17, 2014).

Brief of Amici Curiae Economic Scholars, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 18, 2014).

Brief of Amicus Curiae Families USA, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 18, 2014).

Reply Brief of Appellant, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 19, 2014).

Appellant’s Notice of Supplemental Authority, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Feb. 28, 2014) re Centers for Medicare & Medicaid Services, Center for Consumer Info. & Ins. Oversight, CMS Bulletin to Marketplaces on Availability of Retroactive Advance Payments of the PTC and CSRs in 2014 Due to Exceptional Circumstances (February 27, 2014).

Appellees’ Reply to Appellants’ Notice of Supplemental Authority, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Mar. 7, 2014).

Appellees’ Notice of Supplemental Authority, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Mar. 12, 2014).

Appellant’s Motion to Strike Notice of Supplemental Authority, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Mar. 14, 2014).

Appellant’s Notice of Supplemental Authority, Halbig v. Sebelius, No. 14-5018, (D.C. Cir. Mar. 20, 2014) re IRS Final Rule, 79 Fed. Reg. 13220 (Mar. 10, 2014).

Audio Recording: Oral Arguments, Halbig v. Sebelius (D.C. Cir. Mar. 25, 2014).

Oral Arguments Transcript, Halbig v. Sebelius (D.C. Cir. Mar. 25, 2014).

Appellants’ Notice of Supplemental Authority, Halbig v. Sebelius, No. 14-5018, (D.C. Cir. May 27, 2014) re Michigan v. Bay Mills Indian Community, 133 S. Ct. 2850 (2014).

Appellant's Notice of Supplemental Authority, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. June 24, 2014) re Utility Air Regulatory Group v. EPA, 134 S. Ct. 1050 (2014).

Appellees’ Reply to Appellants’ Notice of Supplemental Authority, Halbig v. Sebelius, No. 14-5018 (D.C. Cir. Jun. 25, 2014) re Utility Air Regulatory Group v. EPA, 134 S. Ct. 1050 (2014).

Jacqueline Halbig v. Sylvia Burwell, No. 14-5018 (D.C. Cir. Jul. 22, 2014).

Petition for Rehearing En Banc, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Aug. 1, 2014).

Opposition to Petition for Rehearing En Banc, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Aug. 18, 2014).

Order Granting En Banc Review, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Sept. 4, 2014).

Brief for Appellants, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Oct. 3, 2014) (en banc).

Joint Appendix, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Oct. 3, 2014) (en banc).

Brief of Amici Curiae Jonathan H. Adler and Michael F. Cannon, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Oct. 3, 2014) (en banc).

Brief of Amici Curiae Sen. John Cornyn, et al., Halbig v. Burwell, No. 14-5018 (D.C. Cir. Oct. 3, 2014) (en banc).

Brief of Amicus Curiae Galen Institute, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Oct. 3, 2014) (en banc).

Brief of Amicus Curiae Judicial Watch, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Oct. 3, 2014) (en banc).

Brief of Amici Curiae States of Kansas and Nebraska, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Oct. 3, 2014) (en banc).

Brief of Amici Curiae Pacific Research Institute and Cato Institute, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Oct. 3, 2014) (en banc).

Brief for the Appellees, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Nov. 3, 2014) (en banc).

Brief of Amici Curiae American Cancer Society, et al., Halbig v. Burwell, No. 14-5018 (D.C. Cir. Oct. 30, 2014) (en banc).

Brief of Amici Curiae AARP, et al., Halbig v. Burwell, No. 14-5018 (D.C. Cir. Nov. 3, 2014) (en banc).

Brief of Amici Curiae American Hospital Association, et al., Halbig v. Burwell, No. 14-5018 (D.C. Cir. Nov. 3, 2014) (en banc).

Brief of Amici Curiae Commonwealth of Virginia, et al., Halbig v. Burwell, No. 14-5018 (D.C. Cir. Nov. 3, 2014) (en banc).

Brief of Amici Curiae Economic Scholars, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Nov. 3, 2014) (en banc).

Brief of Amicus Curiae Families USA, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Nov. 3, 2014) (en banc).

Brief of Amici Curiae Harvard Law School Center for Health and Policy Innovation, et al., Halbig v. Burwell, No. 14-5018 (D.C. Cir. Nov. 3, 2014) (en banc).

Brief of Amici Curiae Individuals with Preexisting Conditions, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Nov. 3, 2014) (en banc).

Brief of Amici Curiae Members of Congress and State Legislatures, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Nov. 3, 2014) (en banc).

Brief of Amicus Curiae America’s Health Insurance Plans, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Nov. 3, 2014) (en banc).

Brief of Amici Curiae Public Health Deans, Chairs and Faculty, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Nov. 3, 2014) (en banc).

Motion to Hold in Abeyance, Halbig v. Burwell, No. 14-5018 (D.C. Cir. Nov. 10, 2014) (en banc).

King v. Burwell (formerly King v. Sebelius)

Before the U.S. District Court for the Eastern District of Virginia

Complaint of Petitioner, King v. Sebelius, No. 13- CV-630 (E.D. Va. Sept. 16, 2013).

Plaintiff’s Motion for Summary Judgment, King v. Sebelius, No. 13-CV-630 (E.D. Va. Sept. 19, 2013).

Plaintiff’s Motion for Preliminary Injunction, King v. Sebelius, No. 13-CV-630 (E.D. Va. Sept. 19, 2013).

Declaration of Rose Luck, King v. Sebelius, No. 13-CV -630 (E.D. Va. Sept. 19, 2013).

Declaration of Brenda Levy, King v. Sebelius, No. 13-CV -630 (E.D. Va. Sept. 19, 2013).

Declaration of Douglas Hurst, King v. Sebelius, No. 13-CV -630 (E.D. Va. Sept. 19, 2013).

Declaration of David King, King v. Sebelius, No. 13-CV -630 (E.D. Va. Sept. 19, 2013).

Declaration of Brittany La Couture, King v. Sebelius, No. 13-CV -630 (E.D. Va. Sept. 19, 2013).

Defendants’ Memo in Opposition to Motion for Preliminary Injunction, King v. Sebelius, No. 13-CV-630 (E.D. Va. Oct. 16, 2013).

Declaration of Donald B. Moulds, King v. Sebelius, No. 13- CV-630 (E.D. Va. Oct. 16, 2013).

Brief of Amici Curiae Jonathan Adler and Michael Cannon, King v. Sebelius, No. 13-CV-630 (E.D. Va. Nov. 27, 2013).

King v. Sebelius, No. 13- CV-630 (E.D. Va. Feb. 14, 2014).

Before the U.S. Court of Appeals for the Fourth Circuit

Brief of Appellant, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 3, 2014).

Joint Appendix, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 3, 2014).

Brief of Amicus Curiae Galen Institute, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 10, 2014).

Brief of Amici Curiae States of Kansas & Nebraska, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 10, 2014).

Brief of Amici Curiae State of Oklahoma, et al., King v. Sebelius, No. 14-1158 (4th Cir. Mar. 10, 2014).

Brief of Amici Curiae Jonathan Adler and Michael Cannon, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 10, 2014). (But see Michael F. Cannon, Erratum In The Adler-Cannon Amicus Briefs Filed In 'Halbig' & 'King', Forbes.com (Jul. 16, 2014).)

Brief of Amici Curiae Pacific Research Instituteet al., King v. Sebelius, No. 14-1158 (4th Cir. Mar. 10, 2014).

Brief of Amici Curiae Sen. John Cornyn, et al., King v. Sebelius, No. 14-1158 (4th Cir. Mar. 10, 2014).

Brief of Appellees, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 18, 2014).

Brief of Amicus Curiae Commonwealth of Virginia, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 20, 2014).

Brief of Amici Curiae Members of Congress & State Legislatures, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 20, 2014).

Brief of Amicus Curiae Families USA, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 20, 2014).

Brief of Amicus Curiae America’s Health Insurance Plans, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 21, 2014).

Brief of Amicus Curiae American Hospital Association, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 21, 2014).

Brief of Amici Curiae Economic Scholars, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 21, 2014).

Brief of Amici Curiae Public Health Deans, Chairs, & Faculty, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 21, 2014).

Brief of Amici Curiae American Cancer Society et al., King v. Sebelius, No. 14-1158 (4th Cir. Mar. 21, 2014).

Appellant’s Reply Brief, King v. Sebelius, No. 14-1158 (4th Cir. Mar. 25, 2014).

Audio Recording: Oral Arguments, King v. Burwell, No. 14-1158 (4th Cir. May 14, 2014).

Appellants’ Notice of Supplemental Authority, King v. Burwell, No. 14-1158 (4th Cir. June 24, 2014) re Utility Air Regulatory Group v. EPA, 134 S. Ct. 1050 (2014).

Appellees’ Reply to Appellants’ Notice of Supplemental Authority, King v. Burwell, No. 14-1158 (4th Cir. Jun. 25, 2014) re Utility Air Regulatory Group v. EPA, 134 S. Ct. 1050 (2014).

David King v. Sylvia Burwell, No. 14-1158 (4th Cir. Jul 22, 2014).

Before the U.S. Supreme Court

Petition for a Writ of Certiorari, David King v. Sylvia Burwell, 4th Cir. No. 14-1158 (July 2014).

Appendix to Petition for a Writ of Certiorari, David King v. Sylvia Burwell, 4th Cir. No. 14-1158 (July 2014).

Brief of Amici Curiae Citizens' Council for Health Freedom, et al., King v. Burwell, No. 14-114 (U.S. Sept. 3, 2014).

Brief of Amici Curiae Sen. John Cornyn, et al., King v. Burwell, No. 14-114 (U.S. Sept. 3, 2014).

Brief of Amici Curiae Missouri Liberty Project and Missouri Forward Foundation, King v. Burwell, No. 14-114 (U.S. Sept. 3, 2014).

Brief of Amici Curiae The States of Oklahoma, et al., King v. Burwell, No. 14-114 (U.S. Sept. 3, 2014).

Brief of Amici Curiae Pacific Research Institute, et al., King v. Burwell, No. 14-114 (U.S. Sept. 3, 2014).

Brief for the Respondents in Opposition, David King v. Sylvia Burwell, No. 14-114 (U.S. Oct. 3, 2014).

Reply to Brief in Opposition, King v. Burwell, No. 14-114 (U.S. Oct. 14, 2014).

Brief for Petitioners, King v. Burwell, No. 14-114 (U.S. Dec. 22, 2014).

Joint Appendix, King v. Burwell, No. 14-114 (U.S. Dec. 22, 2014).

Brief of Amici Curiae Texas Black Americans for Life, et al., King v. Burwell, No. 14-114 (U.S. Dec. 23, 2014).

Brief of Amicus Curiae Judicial Watch, King v. Burwell, No. 14-114 (U.S. Dec. 24, 2014).

Brief of Amicus Curiae Joseph R. Evanns, King v. Burwell, No. 14-114 (U.S. Dec. 26, 2014).

Brief of Amici Curiae Jonathan H. Adler and Michael F. Cannon, King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amici Curiae Administrative and Constitutional Law Professors, King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amicus Curiae American Center for Law and Justice, King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amici Curiae American Civil Rights Union and the Heartland Institute, King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amici Curiae Cato Institute and Prof. Josh Blackman, King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amici Curiae Citizens’ Council for Health Freedom, et al., King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amicus Curiae Consumers’ Research, King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amici Curiae Senator Cornyn, et al., King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amici Curiae Galen Institute and State Legislatures, King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amici Curiae Indiana and 39 Indiana Public School Corporations, King. v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amicus Curiae Landmark Legal Foundation, King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amici Curiae Missouri Liberty Project and Missouri Forward Foundation, King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amicus Curiae Mountain States Legal Foundation, King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amici Curiae Oklahoma, et al., King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amici Curiae Pacific Research Institute, et al., King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amicus Curiae Jeremy Rabkin, King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amici Curiae Virginia State Delegates, et al., King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief of Amici Curiae Washington Legal Foundation and Steven J. Willis, King v. Burwell, No. 14-114 (U.S. Dec. 29, 2014).

Brief for the Respondents, King v. Burwell, No. 14-114 (U.S. Jan. 21, 2015).

Brief Amici Curiae Jewish Alliance for Law & Social Action (JALSA), et al., King v. Burwell, No. 14-114 (U.S. Jan. 26, 2015).

Brief Amici Curiae American Cancer Society, et al., King v. Burwell, No. 14-114 (U.S. Jan. 27, 2015).

Brief Amici Curiae AARP, et al., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amicus Curiae America's Health Insurance Plans, King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae American Academy of Pediatrics, et al., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amicus Curiae American Federation of Labor and Congress of Industrial Organizations, King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae American Hospital Association, et al., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amicus Curiae American Thoracic Society, King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae Asian & Pacific Islander American Health Forum, et al., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amicus Curiae Maurice F. Baggiano, ESQ., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae Bipartisan Economic Scholars, King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae Catholic Health Association of the United States, et al., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae Commonwealth of Virginia, et al., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae William N. Eskridge, Jr., et al., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amicus Curiae Families USA, King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae Former Government Officials, King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae Harvard Law School Center for Health Law and Policy Innovation, et al., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amicus Curiae HCA Inc., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae Health Care Policy History Scholars, King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae Lambda Legal Defense & Education Fund, Inc., et al., (U.S. Jan. 28, 2015).

Brief Amici Curiae Marilyn Ralat-Albernas, R.N., et al., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae Members of Congress and State Legislatures, King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae Professor Thomas W. Merrill, et al., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amicus Curiae National Alliance of State Health CO-OPs, King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae National Association of Community Health Centers, et al., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amicus Curiae National Education Association, King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae National Women's Law Center, et al., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae Public Health Deans, Chairs, and Faculty, et al., King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amici Curiae Small Business Majority Foundation, Inc. and Peers, King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Brief Amicus Curiae Trinity Health, King v. Burwell, No. 14-114 (U.S. Jan. 28, 2015).

Reply Brief of Petitioners, King v. Burwell, No. 14-114 (U.S. Feb. 18, 2015).

Transcript of Oral Argument, King v. Burwell, No. 14-114 (U.S. Mar. 4, 2015).

King v. Burwell, 576 U. S. ____ (2015).

State of Indiana v. IRS

Before the U.S. District Court for the Southern District of Indiana

Complaint of Petitioner, State of Indiana v. IRS, No. 1:13-cv-1612 (S.D. Ind. Oct. 8, 2013).

Amended Complaint of Petitioner, State of Indiana v. IRS, No. 1:13-cv-1612 (S.D. Ind. Dec. 9, 2013).

Plaintiff Schools’ Brief in Support of Motion for Summary Judgment, Indiana v. IRS, No. 1:13-cv-1612, (S. D. Ind. Mar. 6. 2014).

Plaintiff Schools’ Motion for Summary Judgment, Indiana v. IRS, No. 1:13-cv-1612, (S. D. Ind. Mar. 5. 2014).

Plaintiff State’s Brief in Support of Motion for Summary Judgment, Indiana v. IRS, No. 1:13-cv-1612, (S. D. Ind. Mar. 5. 2014).

Plaintiff State’s Motion for Summary Judgment, Indiana v. IRS, No. 1:13-cv-1612, (S. D. Ind. Mar. 5. 2014).

Defendants’ Reply In Support of Motion to Dismiss, Indiana v. IRS, No. 1:13-cv-01612 (S.D. Ind. Mar. 10, 2014).

Defendant’s Cross Motion for Summary Judgment, Indiana v. IRS, No. 1:13-cv-1612 (S. D. Ind. Apr. 16, 2014).

Defendant’s Memorandum In Support of Their Cross Motion for Summary Judgment, and In Opposition to Plaintiffs’ Summary Judgment Motions, Indiana v. IRS, No. 1:13-cv-1612 (S. D. Ind. Apr. 16, 2014).

Plaintiff Schools’ Reply in Support of Motion for Summary Judgment and Response to Cross-Motion for Summary Judgment, Indiana v. IRS, No. 1:13-cv-01612 (S.D. Ind. Apr. 30, 2014).

Plaintiff State’s Memo in Opposition to Cross-Motion for Summary Judgment and Reply in Support of Motion for Summary Judgment, Indiana v. IRS, No. 1:13-cv-01612 (S.D. Ind. Apr. 30, 2014).

Defendant’s Reply Memorandum In Support of Their Cross-Motion for Summary Judgment, Indiana v. IRS, No. 1:13-cv-1612 (S. D. Ind. May 28, 2014).

Plaintiffs’ Joint Supplemental Brief Concerning Recently Decided Authorities, Indiana v. IRS, No. 1:13-cv-1612 (S. D. Ind. Aug. 7, 2014).

Entry on Motion to Dismiss, Indiana v. IRS, No. 1:13-cv-1612 (S. D. Ind. Aug. 12, 2014).

Defendants’ Supplemental Brief in Support of Their Cross-Motion for Summary Judgment, Indiana v. IRS, No. 1:13-cv-1612 (S. D. Ind. Aug. 22, 2014).

Entry Regarding Pending Motions, Indiana v. IRS, No. 1:13-cv-1612 (S. D. Ind. Nov 21, 2014).

Related Cases

National Federation of Independent Business v. Sebelius, 132 S. Ct. 2566 (2012).

Liberty University v. Lew, No. 10-2347 (4th Cir. 2013).

Michigan v. Bay Mills Indian Community, 133 S. Ct. 2850 (2014).

Utility Air Regulatory Group v. EPA, 134 S. Ct. 2850 (2014).

Correspondence

2011

Rep. David Phil Roe, U.S. House of Representatives, Letter to Douglas Shulman, Comm’r, Internal Revenue Service (Nov. 4, 2011).

Douglas H. Shulman, Comm’r, Internal Revenue Serv., Letter to Rep. David Phil Roe, U.S. House of Representatives (Nov. 29, 2011).

Sen. Orrin G. Hatch, U.S. Senate, Letter to Timothy Geithner, Sec’y, Dep’t of the Treasury and Douglas Shulman, Comm’r, Internal Revenue Serv. (Dec. 1, 2011).

2012

Representative Jim Demint, et al., “Letter to National Governors Association” (Jun. 29, 2012).

Congressional Research Service, Legal Analysis of Availability of Premium Tax Credits in State and Federally Created Exchanges Pursuant to the Affordable Care Act, Congressional Distribution Memorandum (Jul. 23, 2012).

Rep. Darrell Issa, Chairman, Committee on Oversight and Government Reform, U.S. House of Representatives, Letter to Douglas H. Shulman, Commissioner, Internal Revenue Service (Aug. 17, 2012).

Rep. Stan Saylor, House of Representatives for the Commonwealth of Pennsylvania, Memorandum Re: Proposed Legislation – Prohibiting Funding for Health Insurance Exchanges  (Sept. 17, 2012).

Mark J. Mazur, Assistant Sec’y for Tax Policy, U.S. Treasury Dep’t, Letter to Rep. Darrell Issa, Chairman, Committee on Oversight and Government Reform, U.S. House of Representatives (Oct. 12, 2012).

Committee on Oversight & Government Reform, U.S. House of Representatives, Letter to Treasury Secretary Geithner and IRS Commissioner Shulman (Oct. 18, 2012).

Alastair M. Fitzpayne, Assistant Sec’y for Legislative Affairs, U.S. Treasury Dep’t, Letter to Rep. Darrell Issa, Chairman, Committee on Oversight and Government Reform, U.S. House of Representatives (Oct. 25, 2012).

Health Insurance Exchange Working Group Findings, Idaho Department of Insurance (October 30, 2012).

Mike Pence, Indiana Should Not Establish State-Based Health Insurance Exchange, MikePence.com (Nov. 15, 2012).

Rep. Darrell Issa, Chairman, Committee on Oversight and Government Reform, U.S. House of Representatives, Letter to Douglas W. Elmendorf, Director, Congressional Budget Office (Nov. 30, 2012).

Douglas W. Elmendorf, Director, Congressional Budget Office, Letter to Rep. Darrell Issa, Chairman, Committee on Oversight and Government Reform, U.S. House of Representatives (Dec. 6, 2012).

2013

Committee on Oversight & Government Reform, U.S. House of Representatives, Letter to Treasury Secretary Jacob Lew (July 25, 2013).

Committee on Oversight & Government Reform, U.S. House of Representatives, Letter to Treasury Secretary Jacob Lew (Aug. 15, 2013).

2014

Sen. Mitch McConnell, et al., Letter to Treasury Secretary Jacob Lew and Health and Human Services Secretary Sylvia Burwell, (Dec. 17, 2014).

Congressional Testimony/Oversight

2012

Hearing Before H. Comm. on Ways and Means, Health Subcomm., 112thCong. (2012) (testimony of James F. Blumstein, Professor of Constitutional Law and Health Law & Policy, Vanderbilt Law School).

IRS: Enforcing ObamaCare’s New Rules and Taxes: Hearing Before H. Comm. on Oversight and Government Reform, 112th Cong. (2012) (testimony of Michael F. Cannon, Director of Health Policy Studies, the Cato Institute, and Jonathan H. Adler, Johan Verheij Memorial Professor of Law and Regulation, Case Western Reserve University School of Law).

IRS: Enforcing ObamaCare’s New Rules and Taxes: Hearing Before H. Comm. on Oversight and Government Reform, 112th Cong. (2012) (testimony of Timothy Jost, Professor of Law, Washington and Lee University School of Law).

2013

Oversight of IRS’s Legal Basis for Expanding ObamaCare’s Taxes and Subsidies: Hearing Before Subcomm. on Energy Policy, Health Care and Entitlements of the H. Comm. on Oversight and Government Reform, 113th Cong. (2013) (testimony of Jonathan H. Adler, Johan Verheij Memorial Professor of Law and Regulation, Case Western Reserve University School of Law).

Oversight of IRS’s Legal Basis for Expanding ObamaCare’s Taxes and Subsidies: Hearing Before Subcomm. on Energy Policy, Health Care and Entitlements of the H. Comm. on Oversight and Government Reform, 113thCong. (2013) (testimony of Simon Lazarus, Senior Counsel for the Constitutional Accountability Center).

Michael F. Cannon, Congressional Testimony: The President’s Failure to Execute Faithfully the PPACA, Forbes.com (December 3, 2013).

2014

Staff of H. Comm. on Oversight and Gov’t Reform, 113th Cong., Administration Conducted Inadequate Review of Key Issues Prior to Expanding Health Law’s Taxes and Subsidies (Comm. Print 2014).

Rep. Darrell Issa, Chairman, Committee on Oversight and Government Reform, U.S. House of Representatives, Subpoena Letter to Treasury Secretary Jacob Lew (Sept. 23, 2014).

2015

Rewriting the Law: Examining the Process That Led to the ObamaCare Subsidy Rule: Hearing Before Subcomm. on Oversight, Agency Action, Federal Rights and Federal Courts of the S. Comm. on the Judiciary, 114th Cong. (2015).

Rewriting the Law: Examining the Process That Led to the ObamaCare Subsidy Rule: Hearing Before Subcomm. on Oversight, Agency Action, Federal Rights and Federal Courts of the S. Comm. on the Judiciary, 114th Cong. (2015) (testimony of Michael F. Cannon, Director of Health Policy Studies for the Cato Institute).

Rewriting the Law: Examining the Process That Led to the ObamaCare Subsidy Rule: Hearing Before Subcomm. on Oversight, Agency Action, Federal Rights and Federal Courts of the S. Comm. on the Judiciary, 114th Cong. (2015) (testimony of Michael A. Carvin, Partner at Jones Day).

Rewriting the Law: Examining the Process That Led to the ObamaCare Subsidy Rule: Hearing Before Subcomm. on Oversight, Agency Action, Federal Rights and Federal Courts of the S. Comm. on the Judiciary, 114th Cong. (2015) (testimony of Andy S. Grewal, Associate Professor Of Law, University of Iowa College of Law).

Rewriting the Law: Examining the Process That Led to the ObamaCare Subsidy Rule: Hearing Before Subcomm. on Oversight, Agency Action, Federal Rights and Federal Courts of the S. Comm. on the Judiciary, 114th Cong. (2015) (testimony of Robert N. Weiner, Partner at Arnold and Porter LLP).

Rewriting the Law: Examining the Process That Led to the ObamaCare Subsidy Rule: Hearing Before Subcomm. on Oversight, Agency Action, Federal Rights and Federal Courts of the S. Comm. on the Judiciary, 114th Cong. (2015) (testimony of Elizabeth B. Wydra, Chief Counsel for the Constitutional Accountability Center).

Presentations

2010

Tom Christina, “Who's In Charge? More Legal Challenges to the Patient Protection and Affordable Care Act,” presentation at the American Enterprise Institute (Dec. 6, 2010).

Michael F. Cannon, Director of Health Policy Studies, “The IRS’s Illegal Attempt to Increase Taxes and Spending under the PPACA: A Guide for the Perplexed,” Cato Institute Hill Briefing (Sept. 11, 2012).

Jonathan Adler, Professor, Case Western Reserve University School of Law; Michael F. Cannon, Director of Health Policy Studies, Cato Institute; and Timothy S. Jost, Professor, Washington and Lee University School of Law, “Could Oklahoma’s New Lawsuit Strike a Fatal Blow to Obamacare?,” Cato Institute Hill Briefing (Oct. 17, 2012).

2013

Timothy Sandefur, Principal Attorney, Pacific Legal Foundation; Christina Sandefur, Staff Attorney, Goldwater Institute; and Michael F. Cannon, Director of Health Policy Studies, Cato Institute; Ilya Shapiro, Senior Fellow in Constitutional Studies “Beyond the Individual Mandate: The Ongoing Legal Challenges to ObamaCare,” Cato Institute policy forum (Feb. 7, 2013).

Michael Carvin, Partner, Jones Day; Robert Weiner, Partner, Arnold & Porter, LLP; Simon Lazarus, Senior Counsel, Constitutional Accountability Center; and Michael F. Cannon, Director of Health Policy Studies, Cato Institute “Halbig v. Sebelius: ‘All of ObamaCare Hangs on the Outcome,’” Cato Institute policy forum (June 17, 2013).

Michael F. Cannon, Director of Health Policy Studies, Cato Institute “The Most Important Obamacare Lawsuits You’ve Never Heard Of,” Cato Institute Sponsor E-Briefing (Nov. 12, 2013).

Jonathan H. Adler, Johan Verheij Memorial Professor of Law and Director of the Center for Business Law & Regulation at the Case Western Reserve University School of Law; Simon Lazarus, Senior Counsel to the Constitutional Accountability Center; and Jeffrey Rosen, president and CEO of the National Constitution Center and legal affairs editor of The New RepublicPodcast: Sorting out the new challenges to Obamacare,” National Constitution Center podcast (Dec. 5, 2013).

2014

Jonathan H. Adler, Johan Verheij Memorial Professor of Law and Director of the Center for Business Law & Regulation at the Case Western Reserve University School of Law and Nicholas Bagley, Assistant Professor of Law, University of Michigan Law School, “Federal Health Care Exchanges Not Eligible for Subsidies: Halbig v. Burwell - Podcast,” The Federalist Society podcast (Jul. 22, 2014).

Michael F. Cannon, Director of Health Policy Studies, Cato Institute; Nicholas Bagley, Assistant Professor of Law, University of Michigan Law School; and Jeffrey Rosen, president and CEO of the National Constitution Center and legal affairs editor of The New Republic, “Podcast: Split in Obamacare Cases Could Send Them to Supreme Court,” National Constitution Center podcast (Jul. 24, 2014).

Jonathan H. Adler, Johan Verheij Memorial Professor of Law and Director of the Center for Business Law & Regulation at the Case Western Reserve University School of Law and Nicholas Bagley, Assistant Professor of Law, University of Michigan Law School, Halbig, King & Statutory Interpretation: A Debate Between Professors Jonathan Adler & Nicholas Bagley, University of Michigan School of Law Federalist Society (Sept. 30, 2014).