Source: http://www.annalsofhealthlaw.com/annalsofhealthlaw/vol_23_issue_2?pg=71
Timestamp: 2019-04-18 10:48:47+00:00

Document:
23. See Sissel, 951 F. Supp. 2d at 167-68; Hotze, 2014 WL 109407, at 9.
24. Hotze, 2014 WL 109407, at 10 (quoting NFIB, 132 S. Ct. at 2596).
25. See Sissel, 951 F. Supp. 2d at 173; Hotze, 2014 WL 109407, at 11.
26. See 26 C.F.R. § 1.36B-1(k) (West, WestlawNext through May 22, 2014; 79 Fed. Reg. 29,379) (referring to 45 C.F.R. § 155.20), Health Insurance Premium Tax Credits; 77 Fed. Reg. 30,377 (May 23, 2012) (to be codified at 26 CFR Parts 1 and 602).
27. See generally 42 U.S. C. A. §§ 18081-18082 (West, WestlawNext through Pub. L. No. 113-93 (excluding Pub. L. No. 113-79) approved Apr. 1, 2014); see also 26 U.S. C. A. § 36B (setting forth how tax credit is determined).
28. See 42 U.S. C. A. §§ 18031(b), 300gg- 91(d)( 21).
29. 42 U.S. C. A. §§ 18031(b)( 1), 18041(c)( 1).
30. Halbig v. Sebelius, No. 13-623 (PLF), 2014 WL 129023 ( D. D. C. Jan. 15, 2014).
31. Complaint for Declaratory and Injunctive Relief and Judicial Estoppel, Ind. v. IRS, No. 1:13-cv-1612 (S. D. Ind. Oct. 8, 2013), ECF No. 1.
32. Amended Compliant for Declaratory and Injunctive Relief, Okla. ex rel. Pruitt v. Sebelius, No. 6:11-cv-030 (E. D. Okla. Sept. 19, 2012), ECF No. 35.
33. King v. Sebelius, No. 3:13–CV–630, 2014 WL 637365 (E. D. Va. Feb. 18, 2014).
34. See 26 U.S. C. A. § 36B(b)( 2)( A) (emphasis added).

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