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Employers who sued over the rule say the subsidies expose them to the law’s employer mandate, which kicks in next year and requires employers of 50 or more full-time workers to provide health coverage or pay fines. The mandate is triggered when at least one employee takes advantage of the subsidies on an Obamacare exchange.

Officials from Kansas, Nebraska and Michigan wrote in a separate brief to the court that they, as state employers, were impacted by the mandate — particularly a provision that defines a full-time worker deserving of health coverage as someone who works at least 30 hours per week.

“The substantial financial burden of the employer mandate would deeply influence a host of state and local public policy decisions as those governments seek to maximize the impact of their improving, but still-tight budgets,” they said.

A plaintiff from West Virginia said he would have qualified for a financial hardship exemption from the law’s individual mandate, which requires almost all Americans to have health insurance. But the availability of a subsidy in his state canceled out that exemption, he said, forcing him to buy coverage he doesn’t want.