On June 25, 2015, the U.S. Supreme Court affirmed an appeals court’s decision to allow the IRS to appropriate billions of dollars a year without clear statutory authorization from Congress to do so. The case arose from a dispute over the proper interpretation of the Affordable Care Act, a federal health reform law that provides tax credits to subsidize health insurance purchased on exchanges “established by the states.” Despite that express statutory limitation, the Supreme Court upheld an IRS rule authorizing tax credits to subsidize insurance purchased on exchanges established by the federal government. The decision was a setback for WLF, which filed a brief in the case asking that the IRS rule be struck down because the “legislative grace” canon of statutory interpretation requires all tax credits to be narrowly construed.