Locke Lord QuickStudy: Tracking Tax Reform: [Un]Intended Consequences For The ACA

Late at night on December 14, 2018, Judge Reed O’Connor of the U.S. District Court for the Northern District of Texas issued his decision in Texas v. U.S., No. 4:18-cv-00167, that the individual mandate under the Affordable Care Act (“ACA”) is unconstitutional due to the removal of the corresponding tax penalty in connection with the passage of the 2017 tax act (which was ultimately named “To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018” (the “2017 Tax Act”).

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