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Home / Opinion Digests / Tax Credit Works for State & Federal ACA Exchanges (access required)

Tax Credit Works for State & Federal ACA Exchanges (access required)

The 4th Circuit upholds the validity of an IRS Rule implementing the premium tax credit provision of the Patient Protection and Affordable Care Act for individuals who purchase health insurance on both state-run insurance Exchanges and federally facilitated Exchanges, creating a split with the District of Columbia Court of Appeals. Plaintiffs contend the IRS’s interpretation is ...