In my prior post, I explained how Treasury/IRS regulations contradict Section 36B and essentially extend premium tax credits to the lawfully residing dependents of an unlawfully residing alien. I posited that a controversy could arise when the extension of that credit triggered an employee penalty. To avoid a penalty under Section 4980H(a), an employer must provide […]
Meet Renée Landers, Professor at Suffolk University Law School and Vice Chair for the ABA Section of Administrative Law & Regulatory Practice. Below, Prof. Landers shares her diverse experiences with administrative law and insights for practitioners and students alike. 1. What led you to a career in law? How did you become interested in studying […]
The econ blogosphere is alight with the news that former Fed Chair Ben Bernanke is now blogging. While I may engage the substance of his posts in this space, I want to comment on his striking choice to blog at all. In a Q&A at Brookings earlier in the month, a journalist asked Bernanke for […]
As the end of the Supreme Court’s current term nears, all eyes are on King v. Burwell, in which the Court will address whether premium tax credits under the Affordable Care Act extend to purchases of health plans on federally established exchanges. As I learn more about Section 36B, however, I’m growing increasingly concerned that […]
For about the last 30 years, the tax community has hotly debated the propriety of increased judicial lawmaking in the tax shelter area. District and appellate courts routinely decide federal tax cases without interpreting or even citing a single income tax statute, and they sometimes openly dismiss legislative enactments as meaningless “details.” Only rarely will […]
[CJW Note: I mentioned this terrific study on Auer deference, which is forthcoming in the Ohio State Law Journal, during my teleforum on Mortgage Bankers and then again on the blog here. The author, Cynthia Barmore, kindly agreed to do a guest post on the study, which I’ve included below as part of the Administrative […]
I’ve previously blogged about the Administrative Conference of the United States (ACUS) here and here, and I’m a big fan of ACUS’s role in bridging the gap between the theory and practice of administrative law and improving administrative governance in the United States. ACUS has just announced a request for proposals to serve as a consultant on […]
Last week my co-blogger Jeff Pojanowski and I participated in a Federalist Society teleforum (moderated by Adam White) on the Supreme Court’s recent decision in Perez v. Mortgage Bankers Association. In Mortgage Bankers, the Court held in a unanimous decision that a federal agency is not required to use notice-and-comment rulemaking to revise a prior interpretation […]
The Section will host the 11th Annual Administrative Law Institute, April 30 – May 1, 2015 at the Walter E. Washington Convention Center in Washington, DC. The April 30, 2015 program will cover a number of exciting topics, including Immigration Training, the FDA Rulemaking on E-Cigarettes, and the U.S. Supreme Court’s recent decision in Perez […]
In a NYTimes op-ed, Professor Will Baude argues that the Obama Administration can easily avoid any adverse decision in King v. Burwell by limiting the case to the particular persons in front of it. That is, the administration won’t collect penalties from the challengers but can continue to provide tax credits for policies purchased on […]
The always-interesting Will Baude has a provocative piece on King v. Burwell at the New York Times. As he sees it, the Obama administration has an ace up its sleeve when it comes to avoiding the fallout of an adverse decision. [L]uckily the Constitution supplies a contingency plan, even if the administration doesn’t know it […]
Welcome back. In my previous post, I struck up a conversation with—well, with an italicized version of myself. It’s a conversation about the EPA’s Clean Power Plan, which is a really Big Deal. Yeah, you said that last time, but I’m still not clear why it’s such a Big Deal. You left off by saying […]
The Food and Drug Administration (“FDA”) and the Environmental Protection Agency (“EPA”) jointly seek comment on the substance and structure of their updated advice regarding the safety of eating fish. This draft update will include “both advice and supplemental questions and answers for those who want to understand the advice in greater detail.” In 2004, […]
In a characteristically provocative opinion, Justice Scalia, concurring in Perez v. Mortgage Bankers, expressed skepticism over Chevron deference. He suggests that Chevron does not comport with the APA’s directive that “the reviewing court” decide questions of law and that Chevron goes beyond the historic level of deference accorded agency interpretations. Putting aside issues of stare […]
Eric Lindblom, a Senior Scholar at Georgetown Law School’s O’Neill Institute for National & Global Health Law, has published an important new article entitled Effectively Regulating E-Cigarettes and Their Advertising – and the First Amendment in the Food & Drug Law Journal. (Full disclosure: Lindblom was my supervisor when I worked at the FDA Center […]