In July 1798, Congress enacted a direct tax to raise revenue for national defense against France. The “House Tax” imposed taxes on land, houses, and slaves. As required by Article I, section 9, clause 4 of the Constitution, this direct tax was apportioned by state population. Fries’s Rebellion, which was eventually suppressed by President Adams, […]
Archive | Taxing and Spending Clause
Jonathan Rauch on the Individual Mandate Case
By Ilya Somin on May 7, 2012 2:39 pm in Federalism, Health Care, Individual Mandate, Taxing and Spending Clause
In general, I am a big fan of the work of columnist Jonathan Rauch. Unfortunately, his recent column on the individual mandate case is not one of his better pieces. The problem is not that he comes down on what I think is the wrong side of the issue, but that some of his points […]
Post-argument debate on the constitutionality of Obamacare
By David Kopel on April 18, 2012 12:00 am in Commerce Clause, Constitutional History, Constitutional Law, Federalism, Health Care, Individual Mandate, Necessary and Proper, Taxing and Spending Clause
Held at Denver University, Sturm College of Law, on April 11. Debaters were University of Colorado Prof. Scott Moss and me. Moderator is DU Prof. Ann Scales. WMV, via ftp.
Some Tentative Thoughts on the Medicaid Case
In all the hoopla over the individual mandate, most people (myself emphatically included) have not devoted enough attention to the other big Obamacare case before the Court: the 26 states’ challenge to to the part of the act requiring the states to massively expand Medicaid coverage (covering every non-elderly with an income up to 138% […]
More Bad News for the Federal Government’s Argument that the Individual Mandate is a Tax
By Ilya Somin on March 27, 2012 11:42 pm in Health Care, Individual Mandate, Taxes, Taxing and Spending Clause
Yesterday, I pointed out that even many of the liberal Supreme Court justices were skeptical of arguments that the individual mandate qualifies as a tax under the Anti-Injunction Act, and suggested that this was not a good sign for the federal government’s claim that the mandate is a tax authorized by the Tax Clause of […]
Justices Skeptical of Claims that the Individual Mandate is a Tax
By Ilya Somin on March 26, 2012 1:16 pm in Federalism, Health Care, Individual Mandate, Taxes, Taxing and Spending Clause
Today’s Supreme Court oral argument transcript suggests that many of the justices, including at least three of the liberals, are skeptical of claims that the individual mandate is a tax. This is important not only for today’s argument about the applicability of the Anti-Injunction Act (which probably does not apply if the mandate penalty is […]
My CNN Column on the Individual Mandate Case
By Ilya Somin on March 26, 2012 9:44 am in Commerce Clause, Federalism, Health Care, Individual Mandate, Necessary and Proper, Taxes, Taxing and Spending Clause
The CNN website has just posted a column I wrote on the individual mandate case. Here’s an excerpt: This week, the U.S. Supreme Court considers the case challenging the Obama administration health care plan’s requirement that most Americans purchase a government-approved health insurance plan by 2014. The court should rule that this individual mandate is […]
Upcoming Appearance on C-SPAN’s Washington Journal
By Ilya Somin on March 25, 2012 10:45 am in Health Care, Individual Mandate, Taxes, Taxing and Spending Clause
For readers who may be interested, I will be on C-SPAN’s Washington Journal from 8 to 8:30 AM tomorrow to talk about the upcoming Supreme Court oral argument on the Anti-Injunction Act, and whether or not it precludes the individual mandate lawsuit. The AIA issue is somewhat technical. But it does tie in to one […]
Obamacare in Wonderland
By David Kopel on February 9, 2012 1:46 pm in Commerce Clause, Constitutional Theory, Health Care, Individual Mandate, Necessary and Proper, Taxing and Spending Clause
That’s the title of a new article by Gary Lawson and me, forthcoming in a symposium issue of Boston University’s American Journal of Law & Medicine. The Journal has a large readership among medical professionals who are interested in legal issues relating to medicine. Accordingly, if you have been following the VC’s debate on the ACA […]
Supreme Court: “Obviously, direct control of medical practice in the states is beyond the power of the federal government.”
By David Kopel on December 1, 2011 5:54 pm in Constitutional History, Constitutional Law, Health Care, Taxing and Spending Clause, Tenth Amendment
So said the unanimous Supreme Court in United States v. Linder, 268 U.S. 5 (1925). The opinion was written by McReynolds, and joined by the progressive Justices Brandeis and Holmes, along with the rest of the Court. At issue was the federal Harrison Anti-Narcotic Law, which taxed opium and coca leaves, and their derivatives. Ostensibly […]
Federal District Court in Pennsylvania Strikes Down Individual Mandate
By Ilya Somin on September 13, 2011 3:10 pm in Commerce Clause, Federalism, Health Care, Individual Mandate, Taxing and Spending Clause
Federal district Judge Christopher Connor of the Middle District of Pennsylvania just issued an opinion striking down Obama health care plan individual mandate. It is available here. Timothy Sandefur has some helpful commentary on the decision here. As Sandefur mentions, Connor’s opinion is unusual for striking down the mandate despite rejecting the view that upholding […]
Fourth Circuit Dismisses Two Challenges to the Individual Mandate on Jurisdictional Grounds
By Ilya Somin on September 9, 2011 9:10 am in Federalism, Health Care, Individual Mandate, Taxes, Taxing and Spending Clause
On Thursday, the Fourth Circuit Court of Appeals issued two decisions dismissing challenges to the Obama health care plan’s individual mandate on jurisdictional grounds. All three judges on the panel were Democratic appointees, including two chosen by President ObamaNeither ruling reached the merits of the question of whether the individual mandate is constitutional. Virginia v. […]
My RegBlog Post on the 11th Circuit Individual Mandate Decision
By Ilya Somin on August 18, 2011 2:35 pm in Commerce Clause, Federalism, Health Care, Individual Mandate, Necessary and Proper, Taxing and Spending Clause
My RegBlog post on the 11th Circuit’s recent decision striking down the individual mandate is now available here. The post considers the the ruling in more detail than my previous commentary on the subject. RegBlog is a relatively new website established by the University of Pennsylvania Program on Regulation. For VC readers who may be […]
My Newsday Op Ed on the 11th Circuit Individual Mandate Decision
By Ilya Somin on August 17, 2011 2:29 pm in Commerce Clause, Federalism, Necessary and Proper, Taxing and Spending Clause
Newsday has published an op ed I wrote on the 11th Circuit decision striking down the individual mandate. Because of very tight space constraints, I was unable to cover many of the nuances of the decision. But the op ed does summarize my main thoughts on it: Last week’s Eleventh Circuit Court of Appeals decision […]
My SCOTUSblog Post on the Future of the Individual Mandate Litigation
By Ilya Somin on August 10, 2011 4:15 pm in Commerce Clause, Federalism, Health Care, Individual Mandate, Necessary and Proper, Taxing and Spending Clause
SCOTUSblog has just posted my contribution to their symposium on the individual mandate litigation. I interpreted the assignment as focusing primarily on the future prospects of the individual mandate challenges, rather than on the question of whether they deserve to win. So I focused primarily on the former question, even though some other participants in […]