Fourth Circuit holds ACA's shared responsibility payment qualifies as an income, not excise, tax

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January 19, 2023
2023-0129

In United States v. Fabio Alicea, et ux., the Fourth Circuit has reversed a district court to hold that the shared responsibility payment required under the Affordable Care Act (ACA) qualifies as a tax measured by income, not an excise tax entitled to priority in a bankruptcy proceeding.

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

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