The Treasury Department sent a letter Wednesday addressed to House Energy & Commerce Chairman Fred Upton (R-MI) defending the legality of the administration’s decision to delay implementation of Obamacare’s employer mandate for one year.
The letter invoked “the Treasury Deparment’s longstanding administrative authority to grant transition relief when implementing new legislation like the ACA. Administrative authority is granted by section 7805(a) of the Internal Revenue Code.” It cites previous instances where the authority was invoked.
The letter was written by Mark J. Mazur, Treasury’s assistant secretary for tax policy. Read it below.