George F. Will: Four words in the ACA could spell its doom - The Washington Post: "If courts, perhaps ultimately including the Supreme Court, disallow the IRS’s “interpretation” of the law, the ACA will not function as intended in 34 states with 65 percent of the nation’s population. If courts allow the IRS’s demarche, they will validate this:
By dispensing subsidies through federal exchanges, the IRS will spend tax revenues without congressional authorization. And by enforcing the employer mandate in states that have only federal exchanges, it will collect taxes — remember, Chief Justice John Roberts saved the ACA by declaring that the penalty enforcing the mandate is really just a tax on the act of not purchasing insurance — without congressional authorization.
If the IRS can do neither, it cannot impose penalties on employers who fail to offer ACA-approved insurance to employees.
If the IRS can do both, Congress can disband because it has become peripheral to American governance."