March 23, 2020

Texas v. United States and the Future of the Affordable Care Act

The Health Law Section is pleased to present Texas v. United States and the Future of the Affordable Care Act by Part Section Chair, Andrew Demetriou of Lamb & Kawakami, LLP based in Los Angeles, California.  This program analyzes the challenge to the constitutionality of the Affordable Care Act.  This is a free member benefit for Health Law Section members.

The Patient Protection and Affordable Care Act of 2010 (“ACA”) included a provision (26 U.S.C. § 5000A) which requires individuals who meet certain criteria to submit evidence of health coverage (under a private or governmental insurance program) during the prior year, or alternatively, to make a “shared responsibility payment” to the Internal Revenue Service, determined by income level, as part of their annual income tax filing obligations. The shared responsibility payment for the year 2018 was the greater of (a) 2.5% of a filer’s income in excess of the minimum amount required for filing a tax return or (b) $695 for each adult included in the return and $347.50 for each dependent child, subject to a family maximum of $2,085.