1401 specifies tax credits to 1311, not 1321. Oops. Guess you should have read it before you passed it, Nancy.
Nowhere does it say in 1401 that tax credits are ONLY applied to 1311. 1401 is amended to the IRC and is subject to the IRC’s general provisions.
In the part that I copied in the previous post it says that 36B(b)(2)(A) applies to 1311, ***or*** the tax credit can be applied as in part 36B(b)(2)(B) which does not reference 1311:
``(B) the excess (if any) of—
``(i) the adjusted monthly premium for such month for the applicable second lowest cost silver plan with respect to the taxpayer, over
``(ii) an amount equal to 1/12 of the product of the applicable percentage and the taxpayer’s household income for the taxable year.
The above specifies the tax credits that can be applied to non-1311 exchanges and if that’s not enough there can be other governing provisions of IRC that can be brought into play.
The bottomline is this lawsuit goes nowhere, it is a distraction and a waste of time from where the real deciding battles are which are the 2014 and 2016 elections, to which the democrats response is immigration reform where they will pick up millions upon millions of votes illegally registered but that will be counted unless challenged before.