Tax News & Views - June 28, 2012
Vol. 13, No. 25
Tax Policy Group, Deloitte Tax LLP
- Supreme Court upholds Patient Protection Act; Individual mandate valid under congressional taxing power – In a 5-4 decision, the U.S. Supreme Court has upheld the Patient Protection and Affordable Care Act of 2010, ruling, among other things, that a provision that imposes a fee on individuals who do not purchase adequate health insurance coverage is a valid exercise of Congress’s taxing power under the Constitution.
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