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...

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Publicado en:	Harvard Law Review Vol. 126; no. 2; pp. 663 - 671
Formato:	Artículo
Publicado:	Harvard Law Review Association Dec2012
Materias:	Tax credits Patient Protection & Affordable Care Act Interpretation & construction of American law United States. Internal Revenue Service Internal revenue law Judicial deference Chevron USA Inc. v. Natural Resources Defense Council Inc. United States
Acceso en línea:	Ver este registro en EBSCOhost