文章基本信息

标题：King v. Burwell and Tax Court Review of Regulations
本地全文：下载
作者：Aprill, Ellen P.
期刊名称：Pepperdine Law Review
印刷版ISSN：0092-430X
电子版ISSN：2327-0268
出版年度：2015
卷号：2015
期号：1
页码：6-18
出版社：Pepperdine University
摘要：In King v. Burwell, the Supreme Court did not rely on Chevron to hold valid tax regulations allowing tax credits for taxpayers who enroll in an insurance plan through a federal rather than a state exchange. It instead concluded, relying in good measure on Brown and Williamson, that Congress had not delegated the question at issue to the IRS. It thus introduced a so-called Chevron Step 0. This essay reviews the Tax Court’s use of Chevron and Brown & Williamson to conclude that the Tax Court may well make use of King v. Burwell to review and reject tax regulations under this Chevron Step 0.
关键词：King; Burwell; tax court; regulations; Supreme Court; Affordable Care Act; administrative law; Chevron; Chevron step 0