{ "id": "R43833", "type": "CRS Report", "typeId": "REPORTS", "number": "R43833", "active": true, "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department", "versions": [ { "source": "EveryCRSReport.com", "id": 440073, "date": "2015-04-08", "retrieved": "2016-04-06T19:15:23.357116", "title": "Premium Tax Credits and Federal Health Insurance Exchanges: Questions and Answers", "summary": "Legal challenges that may have a substantial impact on the implementation and operation of the Patient Protection and Affordable Care Act (ACA) concern whether premium tax credits are available for millions of individuals participating in federally administered health insurance exchanges. These credits, which became available in 2014, are intended to help individuals pay the premiums for private health plans offered through the insurance exchanges established under the act. In addressing who may receive this credit, ACA refers to individuals who are \u201cenrolled in [a plan] through an exchange established by the State\u201d under ACA. Following the issuance of IRS regulations that allow for these credits to be available in both state and federally run exchanges, lawsuits were filed claiming that the language of ACA prohibits the credits from being available to individuals who obtain coverage in federally run exchanges. The Supreme Court is currently reviewing this issue in King v. Burwell. The Court heard oral arguments in the King case on March 4, 2015, and a decision is expected by the end of the Court\u2019s term in June 2015 at the latest.\nThis report provides background on provisions of ACA relevant to this issue. It then answers questions concerning the legal challenges and potential implications of the Court\u2019s decision in King.", "type": "CRS Report", "typeId": "REPORTS", "active": true, "formats": [ { "format": "HTML", "encoding": "utf-8", "url": "http://www.crs.gov/Reports/R43833", "sha1": "b03ba184d2fc8381e23ed5094e87281c3642d459", "filename": "files/20150408_R43833_b03ba184d2fc8381e23ed5094e87281c3642d459.html", "images": null }, { "format": "PDF", "encoding": null, "url": "http://www.crs.gov/Reports/pdf/R43833", "sha1": "36e3bd7fae82bfb1e27a6bf80e8d34b6b8b318b9", "filename": "files/20150408_R43833_36e3bd7fae82bfb1e27a6bf80e8d34b6b8b318b9.pdf", "images": null } ], "topics": [ { "source": "IBCList", "id": 3746, "name": "Health Care Reform" } ] }, { "source": "University of North Texas Libraries Government Documents Department", "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc501694/", "id": "R43833_2014Dec19", "date": "2014-12-19", "retrieved": "2015-03-30T22:03:27", "title": "Premium Tax Credits and Federal Health Insurance Exchanges: Questions and Answers", "summary": "Legal challenges that may have a substantial impact on the implementation and operation of the Patient Protection and Affordable Care Act (ACA) concern whether premium tax credits are available for millions of individuals participating in federally administered health insurance exchanges. The Supreme Court has decided to weigh in on this issue in King v. Burwell. This report provides background on provisions of ACA relevant to this issue. It then answers questions concerning the legal challenges and potential implications of the Court's decision in King.", "type": "CRS Report", "typeId": "REPORT", "active": false, "formats": [ { "format": "PDF", "filename": "files/20141219_R43833_e991fa1a4324ebbecda0ae40cd131b5aef37a555.pdf" }, { "format": "HTML", "filename": "files/20141219_R43833_e991fa1a4324ebbecda0ae40cd131b5aef37a555.html" } ], "topics": [ { "source": "LIV", "id": "Health insurance", "name": "Health insurance" }, { "source": "LIV", "id": "Health care reform", "name": "Health care reform" }, { "source": "LIV", "id": "Health policy", "name": "Health policy" }, { "source": "LIV", "id": "Health insurance industry", "name": "Health insurance industry" } ] } ], "topics": [] }