STATE v. RETTIG

No. 18-10545.

987 F.3d 518 (2021)

STATE of Texas; State of Kansas; State of Louisiana; State of Indiana; State of Wisconsin; State of Nebraska, Plaintiffs-Appellees Cross-Appellants v. Charles P. RETTIG, in his Official Capacity as Commissioner of Internal Revenue; United States of America; United States Department of Health and Human Services; United States Internal Revenue Service; Alex M. Azar, II, Secretary, U.S. Department of Health and Human Services, Defendants-Appellants Cross-Appellees.

United States Court of Appeals, Fifth Circuit.

FILED February 12, 2021.


Attorney(s) appearing for the Case

Lanora Christine Pettit , Office of the Attorney General, Office of the Solicitor General, Austin, TX, Thomas A. Albright , Assistant Attorney General, Office of the Attorney General, Financial Litigation & Charitable Trusts Division, Austin, TX, David J. Hacker , Office of the Attorney General of Texas, Environmental Protection Division, Austin, TX, for Plaintiffs-Appellees Cross-Appellants State of Texas, State of Kansas, State of Louisiana, State of Indiana and State of Nebraska.

Corey Francis Finkelmeyer , Assistant Attorney General, Wisconsin Department of Justice, Madison, WI, for Plaintiff-Appellee Cross-Appellant State of Wisconsin.

Alisa Beth Klein, Esq. , Mark Bernard Stern, Esq. , U.S. Department of Justice, Civil Division, Appellate Section, Washington, DC, for Defendants-Appellants Cross-Appellees.

Benjamin Gross Shatz , Manatt, Phelps & Phillips, L.L.P., Los Angeles, CA, for Amicus Curiae Medicaid Health Plans of America.

Sarah Katherine Hofstadter , Anna-Rose Mathieson , California Appellate Law Group, L.L.P., San Francisco, CA, for Amici Curiae America's Health Insurance Plans, Incorporated and Blue Cross Blue Shield Association.

Before BARKSDALE, HAYNES, and WILLETT, Circuit Judges.


We withdraw our prior opinion of July 31, 2020, Texas v. Rettig, 968 F.3d 402 (5th Cir. 2020), and substitute the following.

This case involves constitutional challenges to Section 9010 of the Affordable Care Act (the "ACA") and statutory and constitutional challenges to a U.S. Department of Health and Human...

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