Yale Journal on

Regulation

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A Journal of the Yale Law School

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Abstracts

Latest Post on Notice & Comment

The IRS Isn’t an Expert?, by Andy Grewal
JREG Notice and Comment - Monday, June 29, 2015

Today, the Supreme Court issued its much-anticipated decision in King v. Burwell, holding that the Section 36B premium tax credit extends to taxpayers who acquire healthcare policies on federally established exchanges. The decision probably will not bear much on core tax provisions, but the Court’s reasoning could have major implications for the IRS’s administration of the various social programs littered throughout the tax code.   Read more...

King v. Burwell: Why Is the Scope of Chevron So Unpredictable?, by Connor Raso
JREG Notice and Comment - Sunday, June 28, 2015

The majority in King v. Burwell surprised many observers by declining to grant Chevron deference to the IRS interpretation of the Affordable Care Act at issue. Instead, the Chief Justice’s opinion held that Chevron does not apply to questions that are of “deep economic and political significance.”   Read more...

Defining Deference Down, by Adam J. White
Chris Walker - Friday, June 26, 2015

CJW Note: Over at SCOTUSblog, there's a great symposium on King v. Burwell. I thought I'd cross-post, with permission, one of the contributions, by Adam White, that relates to my post yesterday about the effect of King v. Burwell on administrative law. Here is Adam's post:    Read more...

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