Document Type
Article
Publication Date
2012
Abstract
Section 5000A of the Tax Code is one of the most controversial provisions of federal law currently on the books. It is the minimum essential coverage provision of the Patient Protection and Affordable Care Act ("ACA" or "Act")-a provision more popularly known as the individual mandate. Opponents challenged this provision immediately upon its enactment on March 23, 2010. The Supreme Court is poised to hear arguments about its constitutionality in one of these challenges, just over two years later.
Recommended Citation
Kevin C. Walsh, The Anti-Injunction Act, Congressional Inactivity, and Pre-Enforcement Challenges to § 5000A of the Tax Code, 46 U. RICH. L. REV. 823 (2012).
Included in
Health Law and Policy Commons, Supreme Court of the United States Commons, Tax Law Commons