U.S. Supreme Court to Consider Constitutionality of Health Care Act

“The Patient Protection and Affordable Care Act” (“Act”) was enacted in early 2010 on straight-party line votes in both the House and Senate, and remains largely unpopular according to many polls.  Perhaps because of those facts, the constitutionality of the Act is now before the U.S. Supreme Court.  But, a significant question remains as to whether the Court will decide the constitutional issue, or simply vacate the lower court opinions for lack of jurisdiction.  That’s an important point because, among other things, there are numerous tax provisions in the Act that have either taken effect or are set to take effect in the coming years.