Document ID: ./input/supremecourt_opinions/opinions/20pdf/19-840_6jfm.pdf
Page Number: 36.0

Cite as:  593 U. S. ____ (2021) 

11 

ALITO, J., dissenting 

to covered individuals.  Section 6056 similarly requires cer-
tain large employers to report to both the IRS and employ-
ees  about  whether  they  offer  health  insurance  coverage.
The States plainly have demonstrated standing to seek re-
lief from these burdensome reporting obligations. 

Start with injury in fact.  The States have offered undis-
puted evidence documenting the ongoing financial costs of 
complying with these reporting requirements.  Missouri, for 
example,  offered  a  declaration  attesting  to  spending
$185,061 in fiscal year 2016 on Forms 1094 and 1095.  App.
163.  That  declaration  also  attested  to  costs  or  projected 
costs of more than $45,000 for each fiscal year from 2017
through  2021.    Ibid.  South  Dakota  provided  evidence  of
“ongoing”  reporting  costs  totaling  $100,000.  Id.,  at  187. 
Kansas offered evidence of more than $100,000 in reporting 
costs.  Id., at 142.  These are just a few examples.  See also, 
e.g., id., at 103 (Texas); id., at 350–351 (Georgia).  There is 
no question that these undisputed, ongoing financial costs
qualify  as  injuries  in  fact.    See  Jevic  Holding  Corp.,  580 
U. S., at ___ (slip op., at 11).

Now  turn  to  traceability.  Are  these  financial  injuries 
“fairly  traceable  to  the  challenged  conduct”?  Hol-
lingsworth,  570  U. S.,  at  704.    The  answer  is  clearly  yes. 
The  reporting  requirements  in  §§6055  and  6056  are  en-
forceable  by  the  Federal  Government,  and  noncompliance
may result in heavy penalties.  Section 6721(a)(1) of the In-
ternal Revenue Code, for example, provides “a penalty” for 
the failure to complete an “information return,” which in-
cludes reports required by §§6055(a) and 6056(a).  See 26 
U. S. C. §§6724(d)(1)(B)(xxiv), (xxv).  And §6722(a)(1) pro-
vides  “a  penalty”  for  the  failure  to  issue  a  “payee  state-
ment,”  which  includes  the  reports  required  by  §§6055(c) 
and 6056(c).  See §§6724(d)(2)(GG), (HH).  These penalties
can  amount  to  at  least  $280  per  infraction,  and  they  can
quickly  run  up  into  the  millions  of  dollars.   See  §§6721,