Monthly Archives: March 2015

Unlawful Aliens and ACA Tax Credits

by Andy Grewal — Tuesday, Mar. 31, 2015

In my prior post, I explained how Treasury/IRS regulations contradict Section 36B and essentially extend premium tax credits to the lawfully residing dependents of an unlawfully residing alien. I posited that a controversy could arise when the extension of that credit triggered an employee penalty. To avoid a penalty under Section 4980H(a), an employer must provide […]

Another “Glitch” with the ACA Tax Credit?

by Andy Grewal — Monday, Mar. 30, 2015

As the end of the Supreme Court’s current term nears, all eyes are on King v. Burwell, in which the Court will address whether premium tax credits under the Affordable Care Act extend to purchases of health plans on federally established exchanges. As I learn more about Section 36B, however, I’m growing increasingly concerned that […]

Should the Former Fed Chair Speak?

by Peter Conti-Brown — Monday, Mar. 30, 2015

The econ blogosphere is alight with the news that former Fed Chair Ben Bernanke is now blogging. While I may engage the substance of his posts in this space, I want to comment on his striking choice to blog at all. In a Q&A at Brookings earlier in the month, a journalist asked Bernanke for […]

Auer’s Future in Light of Its Record, by Cynthia Barmore

by Guest Blogger — Saturday, Mar. 28, 2015

[CJW Note: I mentioned this terrific study on Auer deference, which is forthcoming in the Ohio State Law Journal, during my teleforum on Mortgage Bankers and then again on the blog here. The author, Cynthia Barmore, kindly agreed to do a guest post on the study, which I’ve included below as part of the Administrative […]

How Silicon Valley Expanded the Judicial Power

by Andy Grewal — Saturday, Mar. 28, 2015

For about the last 30 years, the tax community has hotly debated the propriety of increased judicial lawmaking in the tax shelter area. District and appellate courts routinely decide federal tax cases without interpreting or even citing a single income tax statute, and they sometimes openly dismiss legislative enactments as meaningless “details.” Only rarely will […]

ACUS Is Looking for Consultants for Projects on Regulatory Waiver and Higher Ed

by Christopher J. Walker — Tuesday, Mar. 24, 2015@chris_j_walker

I’ve previously blogged about the Administrative Conference of the United States (ACUS) here and here, and I’m a big fan of ACUS’s role in bridging the gap between the theory and practice of administrative law and improving administrative governance in the United States. ACUS has just announced a request for proposals to serve as a consultant on […]

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Perez v. Mortgage Bankers Association: The Future of Auer Deference

by Christopher J. Walker — Monday, Mar. 23, 2015@chris_j_walker

Last week my co-blogger Jeff Pojanowski and I participated in a Federalist Society teleforum (moderated by Adam White) on the Supreme Court’s recent decision in Perez v. Mortgage Bankers Association. In Mortgage Bankers, the Court held in a unanimous decision that a federal agency is not required to use notice-and-comment rulemaking to revise a prior interpretation […]

Obama Can Bypass the Supreme Court?

by Andy Grewal — Wednesday, Mar. 18, 2015

In a NYTimes op-ed, Professor Will Baude argues that the Obama Administration can easily avoid any adverse decision in King v. Burwell by limiting the case to the particular persons in front of it. That is, the administration won’t collect penalties from the challengers but can continue to provide tax credits for policies purchased on […]

It’s Good to be the King

by Nicholas Bagley — Tuesday, Mar. 17, 2015

The always-interesting Will Baude has a provocative piece on King v. Burwell at the New York Times. As he sees it, the Obama administration has an ace up its sleeve when it comes to avoiding the fallout of an adverse decision. [L]uckily the Constitution supplies a contingency plan, even if the administration doesn’t know it […]

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