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U.S. Supreme Court Upholds Health Care Law Based on Tax Power

Argument Urged by Altshuler Berzon LLP in Amicus Brief

June 28, 2012 -- The U.S. Supreme today upheld the constitutionality of the federal Affordable Care Act’s requirement that persons either obtain health insurance or pay a penalty, finding that it falls with Congress’ power to tax.

The opinion, which can be accessed below, adopted the argument that Altshuler Berzon LLP made on behalf of amici curiae Service Employees International Union and Change to Win: The individual mandate gives taxpayers the choice to either purchase adequate health insurance coverage or pay additional money to the government with their annual income tax returns. The brief can be accessed below.

Altshuler Berzon LLP also filed a second brief for the same amici focused on Medicaid issues. The plurality opinion of the Chief Justice and the opinion of the joint dissent addressed and rejected the arguments presented in that brief – with the joint dissent referencing the brief by name. Justice Ginsburg's dissent adopted an analysis that in many respects mirrored the argument presented in that brief. That brief can also be accessed below.

Opinion
Tax Brief
Medicaid Brief

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