Guest Blog for THE HILL: America needs a health care ruling
By Congressman Leonard Lance (R-N.J.) - 12/05/11 03:10 PM ET
Unless you practice tax law you probably have never heard of the 1867 Anti-Injunction Act.
This obscure tax provision enacted into law by Congress in 1867, however, could delay a final ruling on the constitutionality of health care reform until 2015.
The Nation’s highest court agreed to consider four key questions concerning the constitutionality of the health care law including whether Congress had the authority to require individuals to buy health insurance by 2014 or pay a tax penalty. Legal scholars differ over whether the health care law adds a "tax" for those who lack insurance or instead imposes a "penalty" that must be paid to the Internal Revenue Service.
Yet under a law known as the Anti-Injunction Act of 1867, judges are barred from deciding on tax cases until the tax has been paid. The 1867 Act essentially says that before you challenge a tax, you must first pay the tax.
Therefore, if the Supreme Court justices find themselves closely divided on the issue the court could invoke the Anti-Injunction Act and put off a decision until 2015, when the first taxpayer pays a penalty for not having insurance.
Waiting for a decision on the constitutionality of the health care law until 2015 could be disastrous for U.S. businesses and our economy by continuing to deny regulatory certainty in this area.
That is why I have introduced the "Americans Need a Health Care Ruling Act." This practical legislation would waive the Anti-Injunction Act as it applies to the Affordable Care Act and paves the way for a decision on the issue next year.
The constitutionality of the 2010 health care reform law is among the most important issues to come before the High Court in many years and the Court's decision will have significant consequences for the American people.
The Nation should not have to wait until 2015 for its ruling.
Congressman Leonard Lance represents New Jersey’s Seventh Congressional District