"Congress drafted the ACA like it does most other cooperative federalism legislation -- with a variety of incentives offered to States willing to assume the burden of implementing the federal program.... Congress's conditioning of the tax credits came as no surprise to the States.... [T]he plain text of Section 36B plainly described the incentive, and other sections of the Act plainly describe the consequences of declining to accept the incentives ... In promulgating its rule, the IRS ignored the longstanding presumption -- legislatively established by Congress in the McCarran-Ferguson Act of 1945 ... that health insurance regulation is a matter of traditional state control. Because that is so, to regulate in this area Congress must specifically and unambiguously state its intent to do so.... Absent such a 'clear statement,' a Court must adopt a reading of the challenged statute that leads to the least amount of federal incursion." [King v. Burwell, No. 14-1158 (4th Cir. July 22, 2014; cert. pet. granted Nov. 7, 2014)]

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