In "Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA," Jonathan Adler and Michael Cannon describe what the Obama administration is up to: "The plain text of the Act only authorizes premium-assistance tax credits and cost-sharing subsidies for those who purchase plans on state-run exchanges, and the IRS rule's attempt to offer them to other individuals cannot be legally justified " Adler and Cannon go on to outline the scope of this latest example of skullduggery by Obama's apparatchiks: "[T]he IRS is attempting to create two entitlements not authorized by Congress, and in the process, to tax employers whom Congress did not authorize the agency to tax." The American Spectator : The IRS Illegally Expands Obamacare Tax Credits good article. there are going to be law suits for a hundred years. Too bad the democrats passed a bill they had not read. A very shoddy way of doing business.