"The [state of Ohio and Warren county] are self-insured, although they retain outside companies to administer their plans.... [Self-insured] local and state governments must find ways to offset the payments to the ACA reinsurance fund or else pass the costs on to taxpayers.... The legal issue here: The transitional reinsurance fee amounts to a tax, according to [Ohio Attorney General Mike DeWine], and to [Warren county commission Chairman David Young]. And the thing is, they say, the federal government may not tax a different domestic government."