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The White House announced July 2 it planned to delay by one year, to 2015, the provision that requires employers with 50 or more full-time workers to provide health insurance or pay fines. Since the fines kick in when at least one employee takes advantage of the exchange’s subsidies, Mr. Pruitt said the extension of tax credits to federally run exchanges could harm companies in his state.

Subcommittee ranking member Rep. Jackie Speier, California Democrat, said if Mr. Pruitt were to prevail in court, “all he would achieve is making insurance unaffordable to more than 300,000 Oklahomans.”

“The law is working,” she said, “and maybe that is what the opponents are afraid of.”