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Takket

(23,398 posts)
4. .
Thu Mar 5, 2015, 11:08 AM
Mar 2015

i looked up the actual text of the low and it says:

(A) the monthly premiums for such month for 1 or more qualified health plans offered in the individual market within a State which cover the taxpayer, the taxpayer’s spouse, or any dependent (as defined in section 152) of the taxpayer and which were enrolled in through an Exchange established by the State under 1311 [1] of the Patient Protection and Affordable Care Act, or

https://www.law.cornell.edu/uscode/text/26/36B

The first use of State in that paragraph clearly refers to one of the 50 states, not the government in general. While I have often heard of "the State" being used to describe the government in general, I think its a reach at best here because of that FIRST use of the word State in that paragraph. That being said, common sense when you look at the law as a whole and how exchanges are created make it pretty clear what the intent was. It is absurd to believe the law was meant to say "State" when the use of that word makes no sense with how the rest of the law is worded.

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