quote:
The link didn't work for me but I have heard it said that the term 'federal exchange' does not even exist in the text of the ACA.

True or not?

This really isn't a case of the interpretation of ACA.

The case is about an Internal Revenue Code provision which states that --

quote:
The term “coverage month” means, with respect to an applicable taxpayer, any month if—

36B(c)(2)(A)(i)
as of the first day of such month the taxpayer, the taxpayer's spouse, or any dependent of the taxpayer is covered by a qualified health plan described in subsection (b)(2)(A) that was enrolled in through an Exchange established by the State under section 1311 of the Patient Protection and Affordable Care Act, and ...

In ACA, State Exchanges were established under section 1311. The Exchange established by the federal government was established under section 1321.

In an extremely politicized regulation, the IRS did nothing short of write out the phrase "established by the State under section 1311" in determining who would get a subsidy.

I know what you're thinking -- the IRS politicized???

Surely you jest!

This post was edited on 7/23/14 at 2:11 pm

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Posted by SoulGlo

Shinin' Through

Member since Dec 2011

17248 posts

Posted on 7/23/14 at 2:09 pm to MMauler

quote:
quote:
The term “coverage month” means, with respect to an applicable taxpayer, any month if—

36B(c)(2)(A)(i)
as of the first day of such month the taxpayer, the taxpayer's spouse, or any dependent of the taxpayer is covered by a qualified health plan described in subsection (b)(2)(A) that was enrolled in through an Exchange established by the State under section 1311 of the Patient Protection and Affordable Care Act, and ...

In ACA, State Exchanges were established under section 1311. The Exchange established by the federal government was established under section 1321.

kablizzy