Textualism v. Contextualism – King v. Burwell

The Columbia Journal of Tax Law

Stuart M. Gerson, a Member of the Firm in the Litigation and Health Care & Life Sciences practices, in the firm's Washington, DC, and New York offices, authored an article in The Columbia Journal of Tax Law, titled “Textualism v. Contextualism – King v. Burwell.

Following is an excerpt:

The Supreme Court is poised to hear argument in King v. Burwell, No. 14-114, a case that touches upon a central mechanism of the Affordable Care Act (“ACA”): tax credit subsidies payable to economically-eligible citizens. This feature of the ACA works in tandem with the individual mandate upheld in National Federation of Independent Business v. Sebelius, to allow lower income persons to purchase health insurance and to assure that insurance pools contain healthier, younger people to offset adverse selection that might drive up insurance costs.