Supreme Court Upholds Health Care Law; All Tax Measures Preserved

Posted on 07.02.12

The U. S. Supreme Court has upheld the constitutionality of the 2010 health care reform legislation, including its linchpin individual mandate that requires individuals to pay a penalty if they fail to carry minimum essential health insurance (National Federation of Independent Business, et al. v. Sebelius, SCt, 2012-2 USTC ¶50,423). In its landmark 5 to 4 decision handed down on June 28, 2012, the Court cleared the path for President Obama’s signature health care law, the Patient Protection and Aff ordable Care Act (PPACA) and the Health Care and Education Reconciliation Act (HCERA), to move forward on schedule. However, the mechanism used to force states to expand Medicaid eligibility did not pass constitutional muster. Supreme Court Upholds Health Care Law

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