King v. Burwell and Tax Court Review of Regulations

Дата публикации: 08-10-2026 00:00:00

The Supreme Court in King v. Burwell declined to apply Chevron deference to a tax regulation in deciding whether Internal Revenue Code section 36B allowed tax credits for taxpayers who enroll in an insurance plan through a federal rather than a state exchange. According to the Court, the question raised by the case was an extraordinary one that required the Court to interpret the statute itself, rather than consider the validity of the tax regulation permitting credits in such situations.King v. Burwell relied in good measure on FDA v. Brown & Williamson Tobacco Corp., which concluded that the FDA did not have authority to regulate tobacco. There, the Court found that legislation specifically directed at tobacco would “preclude an interpretation of the FDCA [Food, Drug, and Cosmetic Act] that grants the FDA jurisdiction to regulate tobacco products.” Ostensibly, Brown & Williamson was a Chevron Step 1 decision that the statute itself addressed the question before...

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