[House Hearing, 113 Congress]
[From the U.S. Government Publishing Office]
OVERSIGHT OF IRS' LEGAL BASIS FOR EXPANDING OBAMACARE'S TAXES AND
SUBSIDIES
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HEARING
before the
SUBCOMMITTEE ON ENERGY POLICY,
HEALTH CARE AND ENTITLEMENTS
of the
COMMITTEE ON OVERSIGHT
AND GOVERNMENT REFORM
HOUSE OF REPRESENTATIVES
ONE HUNDRED THIRTEENTH CONGRESS
FIRST SESSION
__________
JULY 31, 2013
__________
Serial No. 113-61
__________
Printed for the use of the Committee on Oversight and Government Reform
Available via the World Wide Web: http://www.fdsys.gov
http://www.house.gov/reform
U.S. GOVERNMENT PRINTING OFFICE
85-358 WASHINGTON : 2013
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COMMITTEE ON OVERSIGHT AND GOVERNMENT REFORM
DARRELL E. ISSA, California, Chairman
JOHN L. MICA, Florida ELIJAH E. CUMMINGS, Maryland,
MICHAEL R. TURNER, Ohio Ranking Minority Member
JOHN J. DUNCAN, JR., Tennessee CAROLYN B. MALONEY, New York
PATRICK T. McHENRY, North Carolina ELEANOR HOLMES NORTON, District of
JIM JORDAN, Ohio Columbia
JASON CHAFFETZ, Utah JOHN F. TIERNEY, Massachusetts
TIM WALBERG, Michigan WM. LACY CLAY, Missouri
JAMES LANKFORD, Oklahoma STEPHEN F. LYNCH, Massachusetts
JUSTIN AMASH, Michigan JIM COOPER, Tennessee
PAUL A. GOSAR, Arizona GERALD E. CONNOLLY, Virginia
PATRICK MEEHAN, Pennsylvania JACKIE SPEIER, California
SCOTT DesJARLAIS, Tennessee MATTHEW A. CARTWRIGHT,
TREY GOWDY, South Carolina Pennsylvania
BLAKE FARENTHOLD, Texas MARK POCAN, Wisconsin
DOC HASTINGS, Washington TAMMY DUCKWORTH, Illinois
CYNTHIA M. LUMMIS, Wyoming ROBIN L. KELLY, Illinois
ROB WOODALL, Georgia DANNY K. DAVIS, Illinois
THOMAS MASSIE, Kentucky PETER WELCH, Vermont
DOUG COLLINS, Georgia TONY CARDENAS, California
MARK MEADOWS, North Carolina STEVEN A. HORSFORD, Nevada
KERRY L. BENTIVOLIO, Michigan MICHELLE LUJAN GRISHAM, New Mexico
RON DeSANTIS, Florida
Lawrence J. Brady, Staff Director
John D. Cuaderes, Deputy Staff Director
Stephen Castor, General Counsel
Linda A. Good, Chief Clerk
David Rapallo, Minority Staff Director
Subcommittee on Energy Policy, Health Care and Entitlements
JAMES LANKFORD, Oklahoma, Chairman
PATRICK T. McHENRY, North Carolina JACKIE SPEIER, California, Ranking
PAUL GOSAR, Arizona Minority Member
JIM JORDAN, Ohio ELEANOR HOLMES NORTON, District of
JASON CHAFFETZ, Utah Columbia
TIM WALBERG, Michigan JIM COOPER, Tennessee
PATRICK MEEHAN, Pennsylvania MATTHEW CARTWRIGHT, Pennsylvania
SCOTT DesJARLAIS, Tennessee TAMMY DUCKWORTH, Illinois
BLAKE FARENTHOLD, Texas DANNY K. DAVIS, Illinois
DOC HASTINGS, Washington TONY CARDENAS, California
ROB WOODALL, Georgia STEVEN A. HORSFORD, Nevada
THOMAS MASSIE, Kentucky MICHELLE LUJAN GRISHAM, New Mexico
C O N T E N T S
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Page
Hearing held on July 31, 2013.................................... 1
WITNESSES
The Hon. E. Scott Pruitt, Attorney General, State of Oklahoma
Oral Statement............................................... 4
Written Statement............................................ 7
Mr. Charles Willey, MD, CEO, Innovare Health Advocates Inc.
Oral Statement............................................... 12
Written Statement............................................ 14
Mr. Simon Lazarus, Senior Counsel, Constitutional Accountability
Center
Oral Statement............................................... 17
Written Statement............................................ 20
Mr. Jonathan Adler, Professor of Law, Case Western Reserve
University
Oral Statement............................................... 31
Written Statement............................................ 33
Ms. Emily S. McMahon, Deputy Assistant Secretary for Tax Policy,
U.S. Department of The Treasury
Oral Statement............................................... 66
Written Statement............................................ 68
APPENDIX
The Honorable James Lankford, a Member of Congress from the State
of Oklahoma, Opening Statement................................. 96
A letter to Chairman Darrell E. Issa in Response to a Request for
Info. about CBO's March 20, 2010 Cost Estimate for H.R. 4872... 99
The Honorable Jackie Speier, a Member of Congress from the State
of California, Opening Statement............................... 100
Legal Analysis of Availability of Premium Tax Credits in State
and Federally Created Exhanges Pursuant to the Affordable Care
Act from Jennifer Staman and Todd Garvey, Legislative Attorneys 103
Health Insurance Exchanges: Legal Issues......................... 113
House, Senate View Health Exchanges Differently by Julie Rovner.. 150
The Hon. Lloyd Doggett, a Member of Congress from the State of
Texas: Settling for Second-Rate Health Care Doesn't Serve
Texans......................................................... 153
A Letter to Chairman Issa from Alastair M. Fitzpayne, Asst.
Secretary for Legislative Affairs, Dept of the Treasury........ 155
Post Hearing Questions for Emily McMahon......................... 159