With oral arguments before the U.S. Supreme Court on the constitutionality of the Patient Protection and Affordable Care Act (PPACA) having concluded, analysts put forth at least three key issues to be considered by the Court:

• Under the PPACA, beginning in 2014, an individual who violates the individual mandate is subject to a financial penalty. Federal law bars legal challenges to new tax provisions until those new tax provisions have been enforced. If the Court determines the individual mandate is a tax, then a decision on the constitutionality of the individual mandate may be deferred until the mandate takes effect.
• Assuming the Court determines the individual mandate is not a tax, the next issue is whether Congress has the authority to require individuals to buy health insurance. Proponents, of course, argue it does, opponents argue that Congress does not have the power to compel individuals to enter into commerce through the requirement to purchase health insurance.
• If the individual mandate is deemed unconstitutional, the Court will then have to determine whether any part of the law is found unconstitutional, in which case, the entire law is struck down (severability).

A June decision is anticipated.

This article originally appeared in a recent Executive Update, which provides MAIA members with the latest news covering legislative, regulatory, and company news.