One of the chief goals of the Affordable Care Act is to provide individuals with, on a net-cost basis, competitively priced health insurance. The law only achieves this favorable pricing by authorizing a federal tax subsidy for eligible lower income individuals who purchase health care from a state-run exchange.

The ACA statute uses language that would limit authority for federal subsidy payments, by only permitting them inside states that have affirmatively established their own exchanges. However, the Internal Revenue Service issued a regulation directing that the ACA federal tax credit is available to all financially eligible Americans, regardless of whether they purchase insurance on a state or federally run exchange.

Register or login for access to this item and much more

All Health Data Management content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access