Posts tagged qualified health plans; federal exchanges.
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The September 30, 2014 decision of a United States District Judge for Eastern District of Oklahoma in the case of State v. Burwell adds an interesting wrinkle to the debate over whether the provision in the Affordable Care Act that authorizes federal subsidies (tax credits) applies to individuals who are covered by a qualified health plan that is enrolled through an Exchange established by the Federal government, not a State. An IRS Rule (26 C.F.R.§ 1.36B-1(k)) allows this, while the ACA itself bases eligibility on participation in a plan that was "enrolled in ...
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