re: 4th Circuit COA and dissent in Halbig are hilariously wrong about "intent"

quote:

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It PROVES that taxpayers are to be treated identically in exchanges created by either 1311 or 1321.

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No, no, no, no, Lil' Rexy.

According to YOU, there are no Exchanges created under sec. 1321. According to you, sec. 1321 is "merely the mechanism for HHS to implement the state's Exchange" under sec. 1311.

At that point, you didn't say that an exchange was "created by 1321". In fact, you made sure NOT to say that because the wording of IRC sec. 36B --

quote:

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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 ...

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So, if you're now saying that an Exchange can be "created" under sec. 1321 (and isn't just "the mechanism" the Feds use to create a State's Exchange under 1311), then CLEARLY you do not come under sec. 36B as sec. 36B tax credits are only available to an Exchange established by the State under section 1311.


Once again, have you NO SHAME?


Now, go back to the DailyKook and try to get some talking points that don't make you look like a complete f*cking ignorant A$$.