Tag Archives: income

10.13.09

ERISA Preemption and Health Reform: Should the Department of Justice Switch Sides?

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In my article on ERISA preemption for the O’Neill Institute’s Legal Solutions in Health Reform, I argued that pay-or-play initiatives, such as those enacted in Maryland, San Francisco, and Massachusetts, are vulnerable to an ERISA preemption challenge.  Two Circuit Court opinions present the issue directly.  The 4th Circuit overturned the Maryland law based on ERISA […]

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10.11.09

An Income Tax that Doesn’t Tax Income?

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Tim’s detailed analysis of tax provisions in the Constitution that might apply to health reform is the most thorough I know of, but it only begins to map the issues, which are tricky and important enough that they deserve more attention from constitutional tax law experts. As I synthesize Tim’s points, it seems that the […]

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10.08.09

Is it a Tax? Is it Constitutional?

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By far the most controversial provision of the health care reform legislation pending in Congress from a constitutional perspective has been the individual mandate. The primary controversy has concerned the issue, which we addressed two weeks ago, of whether the commerce clause authorizes Congress to impose an individual mandate. A different constitutional issue, however, was […]

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