Today is June 28, the date in 2012 when the U.S. Supreme Court handed down NFIB v. Sebelius, upholding the Affordable Care Act as authorized under the Taxing Clause. Ours was one of the few briefs submitted that...
- Video: Joseph Henchman Discusses the Health Care Individu...
Video: Joseph Henchman Discusses the Health Care Individual Mandate
Executive Summary Taxpayer protections regarding taxes, such as supermajority thresholds and voter approval requirements, depend on a meaningful definition of “tax.” The Tax Foundation’s Center for Legal Reform spotlights...
Introduction On June 28, 2012, the U.S. Supreme Court upheld the Patient Protection and Affordable Care Act (ACA), also known as “Obamacare,” as a legitimate exercise of Congress’ power to tax. Our brief to the Court asserted that...
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