Tomorrow the Energy Policy, Health Care and Entitlements subcommittee of the House Oversight and Government Reform Committee is holding a hearing on “Oversight of IRS’s Legal Basis for Expanding ObamaCare’s Taxes and Subsidies.” The issue is whether the IRS rule purporting to extend tax credits and cost-sharing subsidies for the purchase of qualifying health insurance in federal exchanges comports with the PPACA. (My answer: No.) I am scheduled to testify, along with Oklahoma Attorney General Scott Pruitt, Dr. Charles Willey (a plaintiff in the D.C. case against the rule), Simon Lazarus of the Constitutional Accountbility Center, and Emily S. McMahon, Deputy Assistant Secretary for Tax Policy at the Department of the Treasury. My testimony is here. It draws upon my article on this issue with Michael Cannon. These posts provide more background.