On March 3, 2015, Washington Legal Foundation issued a statement ahead of oral argument for the Supreme Court’s King v. Burwell case, which challenges an Internal Revenue Service (IRS) ruling that grants tax-credit subsidies to those enrolled in federal exchanges under the Affordable Care Act (ACA). Contrary to the statute, the IRS rule makes the tax-credit available “regardless of whether the Exchange is established an operated by a State…or by HHS,” undermining Congress’s decision to give states some control over implementation of the ACA.