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According to the D.C. Circuit, only 14 states (and the District of Columbia) set up state exchanges

The Obamacare Employer Mandate Could Die in Some States



Tuesday’s D.C. Circuit and Fourth Circuit Court of Appeals rulings raise new doubts over the future of Obamacare. At the heart of these conflicting decisions is whether or not the Internal Revenue Service overstepped its authority in its interpretation of the Affordable Care Act.

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The statute clearly states that subsidies are available only through exchanges established by a state, yet the IRS, in its interpretation, expanded the availability of subsidies to all exchanges – state and federal. Should the D.C. Circuit decision (ruling against the IRS) be upheld, the impact would have a ripple effect on the health care law. First, only individuals purchasing coverage through a state exchange would be eligibility for federal subsidies. Those individuals in the federal exchanges would likely face costly premiums and many as a result may be exempt from the individual mandate. Second, since the employer mandate penalties are linked to the availability of the subsidies, employers would not be subject to the penalty in those states that did not establish a state exchange. More...


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Heritage Foundation Nina Owcharenko -- Bio and Archives

The Heritage Foundation is the nation’s most broadly supported public policy research institute, with more than 453,000 individual, foundation and corporate donors. Heritage, founded in February 1973,  mission is
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