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State and Local Government Law

University of Georgia School of Law

Georgia Law Review

2015

Premium Tax Credits

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Full-Text Articles in Law

Dangers In Justifying A Means For An End: U.S. Supreme Court Faces Risky Interpretation Question With Ppaca, Exchanges, And Premium Tax Credits, Erin M. Peterson Jan 2015

Dangers In Justifying A Means For An End: U.S. Supreme Court Faces Risky Interpretation Question With Ppaca, Exchanges, And Premium Tax Credits, Erin M. Peterson

Georgia Law Review

This Note examines the text of the Patient Protection and Affordable Care Act to determine whether Congress intended for premium tax credits to be available on only state Exchanges, or on both state and federal Exchanges. This Note argues that strict textualism reveals that Congress clearly intended to limit premium tax credits to what the text defines as "an Exchange established by the State under section 1311 of the Patient Protection and Affordable Care Act," which does not include federal Exchanges. However, this interpretation of the text nearly eliminates an essential function of the Patient Protection and Affordable Care Act …