When is a tax not a tax? Ask Chief Justice Roberts

Jun 28, 2012 By: Jeremy Byellin

The Supreme Court’s ruling in the health care law challenge on the Anti-Injunction Act and Congress’s Taxing Clause powers creates somewhat of a weird contradiction.

SCOTUS limitation on Medicaid expansion matters more in principle than practice

Jun 28, 2012 By: Jeremy Byellin

The Supreme Court’s ruling on the ACA’s Medicaid expansion softens penalties for noncompliant states, but in practice, most states will still comply.

In health care ruling, Roberts gives Congress broad Taxing Clause powers

Jun 28, 2012 By: Jeremy Byellin

This morning’s Supreme Court decision upheld the Affordable Care Act nearly in its entirety, but did so on Taxing Clause, rather than Commerce Clause, grounds.

Today in 1936: U.S. v. Butler is decided

Jan 6, 2012 By: Jeremy Byellin

On January 6, 1936, the Supreme Court decided U.S. v. Butler, which was the last Supreme Court ruling limiting congressional Taxing and Spending Clause power.