STATUTORY INTERPRETATION - PATIENT PROTECTION AND AFFORDABLE CARE ACT - INTERNAL REVENUE SERVICE INTERPRETS ACA TO PROVIDE TAX CREDITS FOR INDIVIDUALS PURCHASING INSURANCE ON FEDERALLY FACILITATED EXCHANGES. -- Health Insurance Premium Tax Credit, 77 Fed. Reg. 30, 377 (May 23, 2012) (to be codified at 26 C.F.R. pt. I)
The article discusses statutory interpretation, the U.S. Patient Protection and Affordable Care Act (PPACA), and the U.S. Congress' passage of the Health Insurance Premium Tax Credit law as of December 2012, focusing on the U.S. Internal Revenue Service's interpretation of the PPACA in regards to ta...
| Publicado en: | Harvard Law Review Vol. 126; no. 2; pp. 663 - 671 |
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| Formato: | Artículo |
| Publicado: |
Harvard Law Review Association
Dec2012
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| Acceso en línea: | Ver este registro en EBSCOhost |
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