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Halbig v. Burwell: D.C. Circuit Strikes Down Unlawful IRS Obamacare Subsidies

By Jonathan Keim | July 22nd, 2014

The D.C. Circuit just handed down its landmark decision in Halbig v. Burwell, a case challenging the IRS’s interpretation of its ability to grant tax subsidies under the Affordable Care Act. In a 2-1 decision, the D.C. Circuit vacated the IRS’s regulation on the grounds that the agency was not permitted to give tax subsidies except in states that had an Obamacare exchange “established by the State.” Judges Griffith wrote the majority opinion with Judge Randolph joining and writing a separate concurrence. Judge Edwards dissented.

I am currently reading the opinion and will have thoughts once I’m finished. Until then, you might enjoy reading my previous Bench Memos coverage of the case here and here. It’s hard to overstate how important this decision is.

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