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Events • June 17, 2013 

# *Halbig v. Sebelius*: ‘All of ObamaCare Hangs on the Outcome’ 

In *Halbig v. Sebelius*, four individual taxpayers and three employers are challenging a seemingly obscure IRS decree. The IRS claims the authority to issue hundreds of billions of dollars in subsidies to health-insurance companies, and to impose penalties on individual taxpayers and employers, in the 33 states that have refused to establish a health insurance “exchange” under the Patient Protection and Affordable Care Act (PPACA). The *Halbig* plaintiffs assert this decree would penalize them in violation of the clear, consistent, and unambiguous language of the PPACA, as well as congressional intent. The Congressional Research Service writes that *Halbig* “could be a major obstacle to the implementation of the Act.” Law professor Michael Greve writes, “all of ObamaCare hangs on the outcome.” The lead attorney in *Halbig*, Michael Carvin, and three other panelists will discuss the legality of the IRS’s decree and the implications for the PPACA.

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##### [Michael F. Cannon](/people/michael-f-cannon)

Director of Health Policy Studies, Cato Institute

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##### Kelly William Cobb