The U.S. Supreme Court heard oral argument the week of March 26 on the constitutional challenges to the Patient Protection and Affordable Care Act.
The first day of argument was devoted to the threshold question of whether the constitutionality of the individual mandate challenge should be decided before the mandate goes into effect on Jan. 1, 2014. The enforcement mechanism for the individual mandate is a tax penalty. Under the Anti-Injunction Act, lawsuits to enjoin the imposition of a tax are prohibited. In prior cases, the Supreme Court held that the Anti-Injunction Act applies to tax penalties as well as taxes. (As both the challengers and the Justice Department assert that the Anti-Injunction Act does not apply to the type of tax penalty in PPACA, the Supreme Court appointed separate counsel to argue in favor of the Anti-Injunction Act.)
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