David King, Douglas Hurst, Brenda Levy, and Rose Luck, Petitioners
Michael A. Carvin, Counsel of Record
David King, Douglas Hurst, Brenda Levy, and Rose Luck are residents of Virginia who object to a requirement in the Patient Protection and Affordable Care Act of 2010 that they buy health insurance. They claim that they have income low enough that they would qualify for the law’s exemption to this requirement — but only if Federal tax credits that lower the cost of their insurance aren’t take into account. They filed suit against the government, challenging the legality of these tax subsidies in their State. The Internal Revenue Service (IRS) interpretation of the law, they contend, is wrong. In…