In my prior posts, I have discussed two Treasury/IRS regulations that contradict the language of Section 36B. The first regulation rewrites Section 36(c)(1)(B) and extends the ACA tax credit, in a roundabout way, to unlawful aliens. However, as I previously noted, it’s doubtful that the employers of the unlawful aliens would face any adverse consequences […]
In a prior post, I wrote about Treasury/IRS regulations that contradict Section 36B and extend the ACA premium tax credit to some low-income unlawful aliens. In this post, I want to discuss another regulation that contradicts the statute. Although Section 36B provides tax credits only if your household income falls within a certain range (100 […]
With the spring law review submission process winding down, I’ll be spending the next few months trying to catch up on covering the terrific new administrative law scholarship via this Administrative Law Bridge Series. In this post, I’d like to highlight three important empirical studies on immigration adjudication. Full disclosure: Immigration adjudication is an area […]
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 […]