Open Access. Powered by Scholars. Published by Universities.®

Tax Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Constitutional Law

Law and Society

2015

Articles 1 - 1 of 1

Full-Text Articles in Tax Law

King V. Burwell And The Rise Of The Administrative State, Ronald D. Rotunda Dec 2014

King V. Burwell And The Rise Of The Administrative State, Ronald D. Rotunda

Ronald D. Rotunda

The Patient Protection and Affordable Care Act (ACA) is a complex law totaling nearly a thousand pages in length. The litigation now before the Supreme Court in King v. Burwell presents, on the surface, a simple issue of statutory interpretation. However, that surface has a very thin veneer. If the Court allows administrators carte blanche to change the very words of a statute, we will have come a long way towards governance by bureaucrats. Over the years, Congress has delegated many of its powers, but it has never delegated the power to raise taxes or spend tax subsidies in ways …