Continued from page 1

Abbe R. Gluck, an associate professor at Yale Law School, said the case could come down to a long-standing rule known as “administrative deference,” in which the courts defer to the agency’s interpretation if the statute’s text is ambiguous.

“Here,” she said, “that means the IRS wins.”

She said the text of the law “is not a model of clarity,” but politics have prevented technical changes and cost assessments of the law assumed that all states would garner subsidies.

“Anyone who understands how Congress works, and specifically how this particular statute was put together, knows that Congress intended for these subsidies to be available regardless of whether states or the feds are operating these exchanges,” she said.