The challenge to the Affordable Care Act at the Supreme Court is a straightforward case.

USA Today reports:

The Supreme Court has been clear on this point, and at Wednesday's oral arguments the justices seemed unmoved by Solicitor General Donald Verrilli's textual arguments. Asked to explain why Congress would use the phrase "established by the state" if Congress meant to include established by the federal government, the solicitor general had no compelling response.

The IRS recognized this language was a problem before deciding to issue tax credits in federal exchanges. Faced with the unexpected reality that a majority of states had no interest in helping implement the health law, administration officials decided it was too important to follow the letter of the law, so the IRS issued a regulation that ignores the relevant statutory text.

The King case has implications well beyond the particulars of the Affordable Care Act. Agencies are not free to rewrite the law. If Congress concludes it was a mistake to withhold tax credits in federal exchanges, there is but one solution: Congress must authorize tax credits in federal exchanges. The IRS cannot make this change through administrative fiat, nor should it be made through the courts.

Just a reminder.