King v. Burwell
United States Supreme Court
135 S. Ct. 2480 (2015)
The Affordable Care Act (ACA) directed each state to establish an insurance exchange, with HHS establishing one in any state that did not, and provided tax credits for insurance "enrolled in through an Exchange established by the State." The IRS issued a regulation extending those tax credits to individuals enrolled through either state-created or HHS-created exchanges; David King and other Virginia residents (plaintiffs) challenged the regulation as contrary to the ACA's plain terms, and the court of appeals, applying Chevron deference, upheld the IRS regulation, prompting the Supreme Court's grant of certiorari.
Whether, in extraordinary cases involving questions of deep economic and political significance, a court grants an administrative agency Chevron deference, and whether the Affordable Care Act's tax credits are available in states with exchanges established by HHS.