Affordable Care Act

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84.4
The Label Test: Simplifying the Tax Injunction Act after NFIB v Sebelius
Brett J. Wierenga
BA 2014, Hillsdale College; MSc 2015, University of Oxford; JD Candidate 2018, The University of Chicago Law School

In National Federation of Independent Business v Sebelius (“NFIB”), the Supreme Court maintained both its jurisdiction over the case and the constitutionality of the Affordable Care Act (ACA) by threading the needle between the Anti-Injunction Act (AIA) and Congress’s taxing power under the Constitution.