[Congressional Record (Bound Edition), Volume 157 (2011), Part 13]
[Extensions of Remarks]
[Page 18738]
[From the U.S. Government Publishing Office, www.gpo.gov]




     AMERICANS NEED A HEALTHCARE RULING ACT--INTRODUCTORY STATEMENT

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                           HON. LEONARD LANCE

                             of new jersey

                    in the house of representatives

                        Friday, December 2, 2011

  Mr. LANCE. Mr. Speaker, the United States Supreme Court's recent 
decision to hear arguments on the fate of President Obama's Affordable 
Care Act sets the stage for an important ruling next summer that I 
believe will bring much-needed regulatory certainty to our economy.
  However an obscure tax provision enacted into law by Congress in 1867 
could delay a final ruling on the constitutionality of health care 
reform until 2015.
  The 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. 
Therefore if the 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 today I am introducing the Americans Need a Healthcare 
Ruling Act. This legislation would waive the Anti-Injunction Act as it 
applies to the Affordable Care Act. Passage of this bill will help 
ensure a decision on the issue next year.

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