Federal Tax Headlines

1975

Congress Has Power under Commerce Clause to Enact Health Care Reform Act; Individual Mandate Is a Penalty Not a Tax; Anti-Injunction Act Inapplicable (Seven-Sky v. Holder, Jr., CA-FC)

The individual mandate as set forth in Code Sec. 5000A and enacted in the Patient Protection and Affordable Care Act (PPACA) (P.L. 111-148) is constitutional and the Anti-Injunction Act did not deprive the court of jurisdiction over an action challengi…

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