Читать книгу The Law of Tax-Exempt Organizations, 2021 Cumulative Supplement - Bruce Hopkins R., Bruce R. Hopkins, David Middlebrook - Страница 22

p. 153, note 130. Delete text and insert:

IRC § 501(r), added by § 9007(a) of the Patient Protection and Affordable Care Act (as to this subsection, the Act) (Pub. L. No. 111‐148, 124 Stat. 119 (2010)). The Act established the individual mandate, a requirement to maintain health insurance, accompanied by a tax penalty imposed on individuals who (unless exempted) failed to maintain the coverage (IRC § 5000A(a), (b)). This penalty, the shared responsibility payment, was reduced to zero effective January 1, 2019 (Tax Cuts and Jobs Act (Pub. L. No. 115‐97, 131 Stat. 2054 (2017) (TCJA))). The constitutionality of the Act is based on Congress's power to tax (Nat'l Fed'n of Independent Businesses v. Sebelius, 567 U.S. 519 (2012)). A federal district court held that the Act, as modified by the TCJA, is unconstitutional, because the individual mandate is now unconstitutional and the mandate is inseverable from the Act's remaining provisions (Texas et al. v. United States, 336 F. Supp. 3d 664 (N.D. Tex. 2018) (on appeal)). If this holding is upheld, IRC § 501(r) would be repealed.