From the abstract:
King v. Burwell focused on whether Treasury regulations properly extended Affordable Care Act premium tax credits to health care policies on federally established exchanges. The Supreme Court’s decision in that case put an end to that particular controversy.
However, Treasury regulations under Section 36B present problems beyond those at issue in King. As this essay shows, the Treasury has extended credits to potentially millions of individuals plainly not covered by the statutory language. Consequently, further rounds of litigation may arise.