On June 30, 2021, the U.S. Supreme Court concluded its 2020-2021 term, with two final decisions announced on July 1, 2021. During this term, some important tax decisions were handed down. Here is a round-up of these decisions.

ACA Remains Effective

The Affordable Care Act, enacted in 2010, has undergone three challenges before the U.S. Supreme Court. The recent challenge arose in light of the repeal of the individual mandate (the personal penalty for not having minimum essential coverage or being exempt ended in 2019). Texas, along with a dozen other states and two individuals, challenged the constitutionality of ACA because there no individual mandate.

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